Alina BR: 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 BR
Largest movements
- Current investments +€32,350
new in 2025: €32,350
- Receivables within one year +€9,432
up €9,432 (+26.3%), from €35,914 to €45,346
- Cash -€9,147
down €9,147 (-88.7%), from €10,312 to €1,165
mainly Current investments (-€32,350) and Receivables within one year (-€9,432)
- Tangible fixed assets +€6,457
new in 2025: €6,457
- Deferred charges and accrued income -€1,714
down €1,714 (-17.5%), from €9,768 to €8,054
- Reserves +€33,703
up €33,703 (+235%), from €14,372 to €48,075
- Tax, wage and social debts +€5,869
up €5,869 (+102%), from €5,727 to €11,595
- Other debts -€4,972
down €4,972 (-15.8%), from €31,422 to €26,451
- Accrued charges and deferred income +€2,571
up €2,571 (+133%), from €1,926 to €4,497
- Gross operating margin +€27,194
up €27,194 (+141%), from €19,248 to €46,442
- Taxes +€6,060
up €6,060 (+124%), from €4,877 to €10,936
- Financial charges +€1,139
new in 2025: €1,139
- Depreciation +€812
new in 2025: €812
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.
Derived cash bridge
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 | €55,994 | €93,372 | +€37,377 | +66.8% |
| Fixed assets | 21/28 | - | €6,457 | +€6,457 | |
| Tangible fixed assets | 22/27 | - | €6,457 | +€6,457 | |
| Plant, machinery and equipment | 23 | - | €6,457 | +€6,457 | |
| Current assets | 29/58 | €55,994 | €86,915 | +€30,921 | +55.2% |
| Amounts receivable within one year | 40/41 | €35,914 | €45,346 | +€9,432 | +26.3% |
| Trade receivables | 40 | €35,914 | €45,346 | +€9,432 | +26.3% |
| Current investments | 50/53 | - | €32,350 | +€32,350 | |
| Cash at bank and in hand | 54/58 | €10,312 | €1,165 | -€9,147 | -88.7% |
| Deferred charges and accrued income | 490/1 | €9,768 | €8,054 | -€1,714 | -17.5% |
| Total equity and liabilities | 10/49 | €55,994 | €93,372 | +€37,377 | +66.8% |
| Equity | 10/15 | €15,372 | €49,075 | +€33,703 | +219% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,372 | €48,075 | +€33,703 | +235% |
| Distributable reserves | 133 | €14,372 | €48,075 | +€33,703 | +235% |
| Amounts payable | 17/49 | €40,623 | €44,297 | +€3,674 | +9.0% |
| Amounts payable within one year | 42/48 | €38,697 | €39,800 | +€1,104 | +2.9% |
| Trade debts | 44 | €1,547 | €1,754 | +€207 | +13.3% |
| Suppliers | 440/4 | €1,547 | €1,754 | +€207 | +13.3% |
| Taxes, remuneration and social security | 45 | €5,727 | €11,595 | +€5,869 | +102% |
| Taxes | 450/3 | €5,727 | €11,595 | +€5,869 | +102% |
| Other amounts payable | 47/48 | €31,422 | €26,451 | -€4,972 | -15.8% |
| Accrued charges and deferred income | 492/3 | €1,926 | €4,497 | +€2,571 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €812 | +€812 | |
| Other operating charges | 640/8 | - | €58 | +€58 | |
| Gross operating margin | 9900 | €19,248 | €46,442 | +€27,194 | +141% |
| Operating profit (loss) | 9901 | €19,248 | €45,572 | +€26,324 | +137% |
| Financial income | 75/76B | €1 | €207 | +€206 | +31,757% |
| Recurring financial income | 75 | €1 | €207 | +€206 | +31,757% |
| Financial charges | 65/66B | - | €1,139 | +€1,139 | |
| Recurring financial charges | 65 | - | €1,139 | +€1,139 | |
| Profit (loss) for the period before taxes | 9903 | €19,248 | €44,640 | +€25,391 | +132% |
| Income taxes | 67/77 | €4,877 | €10,936 | +€6,060 | +124% |
| Profit (loss) for the period | 9904 | €14,372 | €33,703 | +€19,332 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €14,372 | €33,703 | +€19,332 | +135% |
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 26 October 2026 via checked.be.