ALINCY: 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.
ALINCY
Largest movements
- Tangible fixed assets -€29,462
down €29,462 (-13.8%), from €213,747 to €184,285
of which Land and buildings: -€24,383
- Cash +€10,466
up €10,466 (+13.3%), from €78,416 to €88,882
mainly Depreciation (+€29,462) and Accrued charges and deferred income (+€11,365)
- Current investments +€10,022
up €10,022 (+15.0%), from €66,658 to €76,680
- Other debts -€37,329
down €37,329 (-22.3%), from €167,264 to €129,935
- Accrued charges and deferred income +€11,365
new in 2025: €11,365
- Reserves +€10,104
up €10,104 (+9.5%), from €106,232 to €116,336
of which Distributable reserves: +€10,104
- Gross operating margin +€21,110
up €21,110 (+57.8%), from €36,546 to €57,656
- Financial charges +€11,364
up €11,364 (+2,314%), from €491 to €11,855
- Taxes +€2,771
up €2,771 (+226%), from €1,225 to €3,997
- Depreciation -€2,222
down €2,222 (-7.0%), from €31,683 to €29,462
- Other operating charges +€1,012
up €1,012 (+72.2%), from €1,401 to €2,413
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 | €387,232 | €371,088 | -€16,143 | -4.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €213,747 | €184,285 | -€29,462 | -13.8% |
| Tangible fixed assets | 22/27 | €213,747 | €184,285 | -€29,462 | -13.8% |
| Land and buildings | 22 | €191,824 | €167,441 | -€24,383 | -12.7% |
| Plant, machinery and equipment | 23 | €21,923 | €16,844 | -€5,079 | -23.2% |
| Current assets | 29/58 | €173,485 | €186,803 | +€13,318 | +7.7% |
| Amounts receivable within one year | 40/41 | €10,758 | €7,350 | -€3,408 | -31.7% |
| Trade receivables | 40 | €8,894 | €7,350 | -€1,544 | -17.4% |
| Other amounts receivable | 41 | €1,865 | - | -€1,865 | |
| Current investments | 50/53 | €66,658 | €76,680 | +€10,022 | +15.0% |
| Cash at bank and in hand | 54/58 | €78,416 | €88,882 | +€10,466 | +13.3% |
| Deferred charges and accrued income | 490/1 | €17,653 | €13,892 | -€3,761 | -21.3% |
| Total equity and liabilities | 10/49 | €387,232 | €371,088 | -€16,143 | -4.2% |
| Equity | 10/15 | €214,832 | €224,936 | +€10,104 | +4.7% |
| Contributions | 10/11 | €108,600 | €108,600 | = | 0.0% |
| Reserves | 13 | €106,232 | €116,336 | +€10,104 | +9.5% |
| Non-distributable reserves | 130/1 | €1,060 | €1,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,060 | €1,060 | = | 0.0% |
| Distributable reserves | 133 | €105,172 | €115,276 | +€10,104 | +9.6% |
| Amounts payable | 17/49 | €172,400 | €146,152 | -€26,248 | -15.2% |
| Amounts payable within one year | 42/48 | €172,400 | €134,787 | -€37,613 | -21.8% |
| Trade debts | 44 | €959 | €1,315 | +€356 | +37.1% |
| Suppliers | 440/4 | €959 | €1,315 | +€356 | +37.1% |
| Taxes, remuneration and social security | 45 | €4,177 | €3,537 | -€640 | -15.3% |
| Taxes | 450/3 | €4,177 | €3,537 | -€640 | -15.3% |
| Other amounts payable | 47/48 | €167,264 | €129,935 | -€37,329 | -22.3% |
| Accrued charges and deferred income | 492/3 | - | €11,365 | +€11,365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,683 | €29,462 | -€2,222 | -7.0% |
| Other operating charges | 640/8 | €1,401 | €2,413 | +€1,012 | +72.2% |
| Gross operating margin | 9900 | €36,546 | €57,656 | +€21,110 | +57.8% |
| Operating profit (loss) | 9901 | €3,462 | €25,782 | +€22,321 | +645% |
| Financial income | 75/76B | €300 | €175 | -€126 | -41.8% |
| Recurring financial income | 75 | €300 | €175 | -€126 | -41.8% |
| Financial charges | 65/66B | €491 | €11,855 | +€11,364 | +2,314% |
| Recurring financial charges | 65 | €491 | €11,855 | +€11,364 | +2,314% |
| Profit (loss) for the period before taxes | 9903 | €3,271 | €14,101 | +€10,831 | +331% |
| Income taxes | 67/77 | €1,225 | €3,997 | +€2,771 | +226% |
| Profit (loss) for the period | 9904 | €2,045 | €10,104 | +€8,059 | +394% |
| Profit (loss) for the period to be appropriated | 9905 | €2,045 | €10,104 | +€8,059 | +394% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.