ALIMENTUM: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ALIMENTUM
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets +€42,660
up €42,660 (+78.6%), from €54,260 to €96,920
of which Furniture and vehicles: +€43,456
- Cash +€31,700
up €31,700 (+25.0%), from €126,689 to €158,389
mainly Current investments (+€100,000) and Net result for the year (+€82,854)
- Deferred charges and accrued income +€5,362
up €5,362 (+55.9%), from €9,584 to €14,946
- Contributions -€125,000
down €125,000 (-64.6%), from €193,600 to €68,600
- Reserves +€79,522
up €79,522 (+148.1%), from €53,693 to €133,215
- Debts after one year +€34,084
new in 2025: €34,084
- Tax, wage and social debts -€9,593
down €9,593 (-51.0%), from €18,797 to €9,204
of which Taxes: -€7,337
- Advances received +€4,066
up €4,066 (+40.0%), from €10,159 to €14,225
- Staff costs +€5,010
up €5,010 (+12.4%), from €40,478 to €45,488
- Depreciation +€4,990
up €4,990 (+72.7%), from €6,864 to €11,854
- Financial income +€3,131
up €3,131 (+464.3%), from €674 to €3,805
- Gross operating margin +€2,493
up €2,493 (+1.4%), from €176,380 to €178,874
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,026 | €280,893 | -€18,133 | -6.1% |
| Fixed assets | 21/28 | €54,260 | €96,920 | +€42,660 | +78.6% |
| Tangible fixed assets | 22/27 | €54,260 | €96,920 | +€42,660 | +78.6% |
| Plant, machinery and equipment | 23 | €2,747 | €2,059 | -€688 | -25.0% |
| Furniture and vehicles | 24 | €394 | €43,849 | +€43,456 | +11035.2% |
| Other tangible fixed assets | 26 | €51,119 | €51,012 | -€107 | -0.2% |
| Current assets | 29/58 | €244,766 | €183,972 | -€60,793 | -24.8% |
| Stocks and contracts in progress | 3 | €7,150 | €7,150 | = | 0.0% |
| Stocks | 30/36 | €7,150 | €7,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,343 | €3,488 | +€2,145 | +159.7% |
| Trade receivables | 40 | €372 | €795 | +€423 | +113.6% |
| Other amounts receivable | 41 | €971 | €2,693 | +€1,722 | +177.4% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €126,689 | €158,389 | +€31,700 | +25.0% |
| Deferred charges and accrued income | 490/1 | €9,584 | €14,946 | +€5,362 | +55.9% |
| Total equity and liabilities | 10/49 | €299,026 | €280,893 | -€18,133 | -6.1% |
| Equity | 10/15 | €247,293 | €201,815 | -€45,478 | -18.4% |
| Contributions | 10/11 | €193,600 | €68,600 | -€125,000 | -64.6% |
| Reserves | 13 | €53,693 | €133,215 | +€79,522 | +148.1% |
| Distributable reserves | 133 | €53,693 | €133,215 | +€79,522 | +148.1% |
| Amounts payable | 17/49 | €51,733 | €79,078 | +€27,345 | +52.9% |
| Amounts payable after more than one year | 17 | - | €34,084 | +€34,084 | |
| Financial debts | 170/4 | - | €34,084 | +€34,084 | |
| Amounts payable within one year | 42/48 | €49,233 | €42,494 | -€6,739 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €4,475 | €7,282 | +€2,807 | +62.7% |
| Trade debts | 44 | €406 | €129 | -€277 | -68.3% |
| Suppliers | 440/4 | €406 | €129 | -€277 | -68.3% |
| Advances received on contracts in progress | 46 | €10,159 | €14,225 | +€4,066 | +40.0% |
| Taxes, remuneration and social security | 45 | €18,797 | €9,204 | -€9,593 | -51.0% |
| Taxes | 450/3 | €15,900 | €8,563 | -€7,337 | -46.1% |
| Remuneration and social security | 454/9 | €2,897 | €642 | -€2,255 | -77.9% |
| Other amounts payable | 47/48 | €15,396 | €11,654 | -€3,742 | -24.3% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €40,478 | €45,488 | +€5,010 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,864 | €11,854 | +€4,990 | +72.7% |
| Other operating charges | 640/8 | €3,066 | €2,917 | -€149 | -4.8% |
| Gross operating margin | 9900 | €176,380 | €178,874 | +€2,493 | +1.4% |
| Operating profit (loss) | 9901 | €125,972 | €118,614 | -€7,358 | -5.8% |
| Financial income | 75/76B | €674 | €3,805 | +€3,131 | +464.3% |
| Recurring financial income | 75 | €674 | €3,805 | +€3,131 | +464.3% |
| Financial charges | 65/66B | €1,241 | €1,254 | +€12 | +1.0% |
| Recurring financial charges | 65 | €1,241 | €1,254 | +€12 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €125,406 | €121,166 | -€4,240 | -3.4% |
| Income taxes | 67/77 | €36,583 | €38,312 | +€1,728 | +4.7% |
| Profit (loss) for the period | 9904 | €88,822 | €82,854 | -€5,968 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €88,822 | €82,854 | -€5,968 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.