ALINA: 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.
ALINA
Largest movements
- Cash +€16,383
up €16,383 (+15.9%), from €102,977 to €119,359
mainly Net result for the year (+€9,317) and Depreciation (+€8,043)
- Tangible fixed assets -€4,552
down €4,552 (-3.4%), from €132,691 to €128,139
of which Land and buildings: -€2,676
- Reserves +€9,317
up €9,317 (+8.7%), from €106,800 to €116,117
- Gross operating margin +€10,691
up €10,691 (+75.6%), from €14,147 to €24,839
- Taxes +€3,557
up €3,557 (+445.6%), from €798 to €4,356
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 | €236,951 | €247,788 | +€10,837 | +4.6% |
| Fixed assets | 21/28 | €132,710 | €128,158 | -€4,552 | -3.4% |
| Tangible fixed assets | 22/27 | €132,691 | €128,139 | -€4,552 | -3.4% |
| Land and buildings | 22 | €125,685 | €123,009 | -€2,676 | -2.1% |
| Plant, machinery and equipment | 23 | €2,184 | €1,609 | -€575 | -26.3% |
| Furniture and vehicles | 24 | €4,823 | €3,522 | -€1,301 | -27.0% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €104,241 | €119,630 | +€15,389 | +14.8% |
| Amounts receivable within one year | 40/41 | €1,202 | €202 | -€1,000 | -83.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,202 | €202 | -€1,000 | -83.2% |
| Cash at bank and in hand | 54/58 | €102,977 | €119,359 | +€16,383 | +15.9% |
| Deferred charges and accrued income | 490/1 | €63 | €69 | +€6 | +10.0% |
| Total equity and liabilities | 10/49 | €236,951 | €247,788 | +€10,837 | +4.6% |
| Equity | 10/15 | €236,520 | €245,837 | +€9,317 | +3.9% |
| Contributions | 10/11 | €68,000 | €68,000 | = | 0.0% |
| Reserves | 13 | €106,800 | €116,117 | +€9,317 | +8.7% |
| Distributable reserves | 133 | €106,800 | €116,117 | +€9,317 | +8.7% |
| Profit (loss) carried forward | 14 | €61,720 | €61,720 | = | 0.0% |
| Amounts payable | 17/49 | €431 | €1,950 | +€1,520 | +352.9% |
| Amounts payable within one year | 42/48 | €431 | €1,950 | +€1,520 | +352.9% |
| Trade debts | 44 | €431 | €95 | -€336 | -78.0% |
| Suppliers | 440/4 | €431 | €95 | -€336 | -78.0% |
| Taxes, remuneration and social security | 45 | - | €1,856 | +€1,856 | |
| Taxes | 450/3 | - | €1,856 | +€1,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,925 | €8,043 | +€119 | +1.5% |
| Other operating charges | 640/8 | €2,987 | €3,080 | +€93 | +3.1% |
| Gross operating margin | 9900 | €14,147 | €24,839 | +€10,691 | +75.6% |
| Operating profit (loss) | 9901 | €3,235 | €13,715 | +€10,480 | +323.9% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,193 | €13,673 | +€10,480 | +328.2% |
| Income taxes | 67/77 | €798 | €4,356 | +€3,557 | +445.6% |
| Profit (loss) for the period | 9904 | €2,395 | €9,317 | +€6,922 | +289.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,395 | €9,317 | +€6,922 | +289.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.