ALIMSA: 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.
ALIMSA
Largest movements
- Cash +€178,757
up €178,757 (+795.4%), from €22,473 to €201,230
mainly Net result for the year (+€141,157) and Depreciation (+€64,126)
- Tangible fixed assets -€64,126
down €64,126 (-3.5%), from €1.8m to €1.8m
- Reserves +€141,157
up €141,157 (+12.7%), from €1.1m to €1.3m
of which Distributable reserves: +€156,291
- Financial income +€25,361
up €25,361 (+328.1%), from €7,731 to €33,092
- Gross operating margin +€21,859
up €21,859 (+8.2%), from €265,793 to €287,652
- Taxes +€13,201
up €13,201 (+21.3%), from €61,919 to €75,120
- Financial charges +€5,616
up €5,616 (+321.2%), from €1,748 to €7,364
- Other operating charges +€4,137
up €4,137 (+11.8%), from €35,120 to €39,256
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 | €2,289,718 | €2,422,233 | +€132,515 | +5.8% |
| Fixed assets | 21/28 | €1,840,544 | €1,776,418 | -€64,126 | -3.5% |
| Tangible fixed assets | 22/27 | €1,840,544 | €1,776,418 | -€64,126 | -3.5% |
| Land and buildings | 22 | €1,840,544 | €1,776,418 | -€64,126 | -3.5% |
| Current assets | 29/58 | €449,174 | €645,815 | +€196,641 | +43.8% |
| Current investments | 50/53 | €425,000 | €444,585 | +€19,585 | +4.6% |
| Cash at bank and in hand | 54/58 | €22,473 | €201,230 | +€178,757 | +795.4% |
| Deferred charges and accrued income | 490/1 | €1,701 | - | -€1,701 | |
| Total equity and liabilities | 10/49 | €2,289,718 | €2,422,233 | +€132,515 | +5.8% |
| Equity | 10/15 | €1,937,857 | €2,079,014 | +€141,157 | +7.3% |
| Contributions | 10/11 | €62,072 | €62,072 | = | 0.0% |
| Capital | 10 | €62,072 | €62,072 | = | 0.0% |
| Issued capital | 100 | €62,072 | €62,072 | = | 0.0% |
| Reserves | 13 | €1,111,316 | €1,252,473 | +€141,157 | +12.7% |
| Non-distributable reserves | 130/1 | €10,967 | €10,967 | = | 0.0% |
| Legal reserve | 130 | €6,207 | €6,207 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,760 | €4,760 | = | 0.0% |
| Tax-exempt reserves | 132 | €305,351 | €290,217 | -€15,134 | -5.0% |
| Distributable reserves | 133 | €794,998 | €951,289 | +€156,291 | +19.7% |
| Profit (loss) carried forward | 14 | €764,470 | €764,470 | = | 0.0% |
| Provisions and deferred taxes | 16 | €104,332 | €98,052 | -€6,279 | -6.0% |
| Deferred taxes | 168 | €104,332 | €98,052 | -€6,279 | -6.0% |
| Amounts payable | 17/49 | €247,529 | €245,167 | -€2,362 | -1.0% |
| Amounts payable after more than one year | 17 | €170,006 | €166,244 | -€3,763 | -2.2% |
| Financial debts | 170/4 | €81,911 | €69,019 | -€12,893 | -15.7% |
| Other amounts payable | 178/9 | €88,095 | €97,225 | +€9,130 | +10.4% |
| Amounts payable within one year | 42/48 | €68,173 | €69,273 | +€1,101 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €12,732 | €12,893 | +€161 | +1.3% |
| Trade debts | 44 | €6,254 | €2,016 | -€4,238 | -67.8% |
| Suppliers | 440/4 | €6,254 | €2,016 | -€4,238 | -67.8% |
| Taxes, remuneration and social security | 45 | €45,936 | €51,943 | +€6,007 | +13.1% |
| Taxes | 450/3 | €45,936 | €51,943 | +€6,007 | +13.1% |
| Other amounts payable | 47/48 | €3,251 | €2,421 | -€830 | -25.5% |
| Accrued charges and deferred income | 492/3 | €9,350 | €9,650 | +€300 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,597 | €64,126 | -€1,471 | -2.2% |
| Other operating charges | 640/8 | €35,120 | €39,256 | +€4,137 | +11.8% |
| Gross operating margin | 9900 | €265,793 | €287,652 | +€21,859 | +8.2% |
| Operating profit (loss) | 9901 | €165,076 | €184,269 | +€19,193 | +11.6% |
| Financial income | 75/76B | €7,731 | €33,092 | +€25,361 | +328.1% |
| Recurring financial income | 75 | €7,731 | €33,092 | +€25,361 | +328.1% |
| Financial charges | 65/66B | €1,748 | €7,364 | +€5,616 | +321.2% |
| Recurring financial charges | 65 | €1,748 | €7,364 | +€5,616 | +321.2% |
| Profit (loss) for the period before taxes | 9903 | €171,059 | €209,997 | +€38,938 | +22.8% |
| Transfer from deferred taxes | 780 | €6,279 | €6,279 | = | 0.0% |
| Income taxes | 67/77 | €61,919 | €75,120 | +€13,201 | +21.3% |
| Profit (loss) for the period | 9904 | €115,420 | €141,157 | +€25,737 | +22.3% |
| Transfer from tax-exempt reserves | 789 | €15,134 | €15,134 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €130,554 | €156,291 | +€25,737 | +19.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.