ALIN: what changed
Two financial 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.
ALIN
Largest movements
- Tangible fixed assets +€124,418
up €124,418 (+90.7%), from €137,157 to €261,575
- Reserves +€97,757
up €97,757 (+7.3%), from €1.3m to €1.4m
of which Distributable reserves: +€97,757
- Tax, wage and social debts +€32,441
up €32,441 (+776.8%), from €4,176 to €36,617
- Turnover -€109,742
no longer reported in 2025 (was €109,742)
- Gross operating margin +€25,355
up €25,355 (+29.3%), from €86,652 to €112,006
- Purchases and services -€23,804
no longer reported in 2025 (was €23,804)
- Taxes +€7,440
up €7,440 (+25.5%), from €29,176 to €36,617
- Depreciation +€3,804
up €3,804 (+79.6%), from €4,778 to €8,582
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 | €1,491,327 | €1,622,018 | +€130,690 | +8.8% |
| Fixed assets | 21/28 | €137,157 | €261,575 | +€124,418 | +90.7% |
| Tangible fixed assets | 22/27 | €137,157 | €261,575 | +€124,418 | +90.7% |
| Land and buildings | 22 | €137,157 | €261,575 | +€124,418 | +90.7% |
| Current assets | 29/58 | €1,354,171 | €1,360,443 | +€6,272 | +0.5% |
| Amounts receivable within one year | 40/41 | €1,250,882 | €1,250,000 | -€882 | -0.1% |
| Other amounts receivable | 41 | €1,250,882 | €1,250,000 | -€882 | -0.1% |
| Cash at bank and in hand | 54/58 | €75,222 | €82,267 | +€7,046 | +9.4% |
| Deferred charges and accrued income | 490/1 | €28,067 | €28,176 | +€108 | +0.4% |
| Total equity and liabilities | 10/49 | €1,491,327 | €1,622,018 | +€130,690 | +8.8% |
| Equity | 10/15 | €1,478,283 | €1,576,039 | +€97,757 | +6.6% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €1,348,283 | €1,446,039 | +€97,757 | +7.3% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Distributable reserves | 133 | €1,323,493 | €1,421,250 | +€97,757 | +7.4% |
| Amounts payable | 17/49 | €13,045 | €45,978 | +€32,933 | +252.5% |
| Amounts payable within one year | 42/48 | €4,176 | €36,617 | +€32,441 | +776.8% |
| Taxes, remuneration and social security | 45 | €4,176 | €36,617 | +€32,441 | +776.8% |
| Taxes | 450/3 | €4,176 | €36,617 | +€32,441 | +776.8% |
| Accrued charges and deferred income | 492/3 | €8,869 | €9,361 | +€493 | +5.6% |
| Turnover | 70 | €109,742 | - | -€109,742 | |
| Non-recurring operating income | 76A | - | €22,500 | +€22,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,804 | - | -€23,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,778 | €8,582 | +€3,804 | +79.6% |
| Other operating charges | 640/8 | €5,583 | €5,615 | +€32 | +0.6% |
| Gross operating margin | 9900 | €86,652 | €112,006 | +€25,355 | +29.3% |
| Operating profit (loss) | 9901 | €76,290 | €97,809 | +€21,519 | +28.2% |
| Financial income | 75/76B | €37,251 | €36,565 | -€685 | -1.8% |
| Recurring financial income | 75 | €37,251 | €36,565 | -€685 | -1.8% |
| Financial charges | 65/66B | - | €1 | +€1 | |
| Recurring financial charges | 65 | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | €113,541 | €134,373 | +€20,833 | +18.3% |
| Income taxes | 67/77 | €29,176 | €36,617 | +€7,440 | +25.5% |
| Profit (loss) for the period | 9904 | €84,364 | €97,757 | +€13,392 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,364 | €97,757 | +€13,392 | +15.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.