ALINAYA: 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.
ALINAYA
Largest movements
- Stocks and contracts -€10,180
down €10,180 (-14.8%), from €68,559 to €58,379
- Receivables within one year -€5,300
down €5,300 (-72.6%), from €7,300 to €2,000
- Cash +€3,847
up €3,847 (+202.0%), from €1,904 to €5,751
mainly Stocks and contracts (+€10,180) and Receivables within one year (+€5,300)
- Intangible fixed assets -€2,400
down €2,400 (-12.5%), from €19,200 to €16,800
- Tangible fixed assets +€2,168
new in 2025: €2,168
- Trade debts -€8,284
down €8,284 (-12.2%), from €67,747 to €59,463
- Other debts -€7,963
down €7,963 (-40.3%), from €19,746 to €11,783
- Profit (loss) carried forward +€4,451
up €4,451, from -€1,776 to €2,675
- Staff costs +€9,604
up €9,604 (+49.3%), from €19,496 to €29,100
- Other operating charges -€4,551
down €4,551 (-97.1%), from €4,688 to €137
- Gross operating margin +€2,625
up €2,625 (+9.9%), from €26,513 to €29,138
- Financial income +€940
up €940 (+13.0%), from €7,231 to €8,171
of which Non-recurring financial income: +€961
- Depreciation +€542
up €542 (+22.6%), from €2,400 to €2,942
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 | €101,539 | €89,674 | -€11,865 | -11.7% |
| Fixed assets | 21/28 | €23,776 | €23,544 | -€232 | -1.0% |
| Intangible fixed assets | 21 | €19,200 | €16,800 | -€2,400 | -12.5% |
| Tangible fixed assets | 22/27 | - | €2,168 | +€2,168 | |
| Furniture and vehicles | 24 | - | €2,168 | +€2,168 | |
| Financial fixed assets | 28 | €4,576 | €4,576 | = | 0.0% |
| Current assets | 29/58 | €77,763 | €66,130 | -€11,633 | -15.0% |
| Stocks and contracts in progress | 3 | €68,559 | €58,379 | -€10,180 | -14.8% |
| Stocks | 30/36 | €68,559 | €58,379 | -€10,180 | -14.8% |
| Amounts receivable within one year | 40/41 | €7,300 | €2,000 | -€5,300 | -72.6% |
| Trade receivables | 40 | €7,300 | €2,000 | -€5,300 | -72.6% |
| Cash at bank and in hand | 54/58 | €1,904 | €5,751 | +€3,847 | +202.0% |
| Total equity and liabilities | 10/49 | €101,539 | €89,674 | -€11,865 | -11.7% |
| Equity | 10/15 | €8,224 | €12,675 | +€4,451 | +54.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,776 | €2,675 | +€4,451 | |
| Amounts payable | 17/49 | €93,315 | €76,999 | -€16,316 | -17.5% |
| Amounts payable within one year | 42/48 | €93,315 | €76,999 | -€16,316 | -17.5% |
| Trade debts | 44 | €67,747 | €59,463 | -€8,284 | -12.2% |
| Suppliers | 440/4 | €67,747 | €59,463 | -€8,284 | -12.2% |
| Taxes, remuneration and social security | 45 | €5,822 | €5,753 | -€69 | -1.2% |
| Taxes | 450/3 | €3,078 | €1,639 | -€1,439 | -46.8% |
| Remuneration and social security | 454/9 | €2,744 | €4,114 | +€1,370 | +49.9% |
| Other amounts payable | 47/48 | €19,746 | €11,783 | -€7,963 | -40.3% |
| Remuneration, social security and pensions | 62 | €19,496 | €29,100 | +€9,604 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,942 | +€542 | +22.6% |
| Other operating charges | 640/8 | €4,688 | €137 | -€4,551 | -97.1% |
| Non-recurring operating charges | 66A | €5,700 | - | -€5,700 | |
| Gross operating margin | 9900 | €26,513 | €29,138 | +€2,625 | +9.9% |
| Operating profit (loss) | 9901 | -€5,771 | -€3,041 | +€2,730 | +47.3% |
| Financial income | 75/76B | €7,231 | €8,171 | +€940 | +13.0% |
| Recurring financial income | 75 | €32 | €11 | -€21 | -65.6% |
| Non-recurring financial income | 76B | €7,199 | €8,160 | +€961 | +13.3% |
| Financial charges | 65/66B | €272 | €168 | -€104 | -38.2% |
| Recurring financial charges | 65 | €272 | €168 | -€104 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €1,188 | €4,962 | +€3,774 | +317.7% |
| Income taxes | 67/77 | - | €511 | +€511 | |
| Profit (loss) for the period | 9904 | €1,188 | €4,451 | +€3,263 | +274.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,188 | €4,451 | +€3,263 | +274.7% |
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 5 October 2026 via checked.be.