ALINE: 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.
What changed
ALINE
NACE 81.100, Combined facilities support activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9.7m
2024 · -€139,807+€9.9m
Equity
€64.0m
2024 · €56.1m+€7.9m
Cash
€826,880
2024 · €3.1m-€2.3m
Balance sheet total
€83.0m
2024 · €66.2m+€16.8m
Largest movements
Assets
- Receivables within one year +€19.5m
up €19.5m (+76.3%), from €25.6m to €45.2m
of which Other amounts receivable: +€18.8m
- Cash -€2.3m
down €2.3m (-73.2%), from €3.1m to €826,880
mainly Receivables within one year (-€19.5m) and Contributions, distributions and other (-€1.8m)
- Receivables after one year -€854,521
down €854,521 (-24.5%), from €3.5m to €2.6m
Equity and liabilities
- Short-term financial debts +€9.0m
up €9.0m (+450.0%), from €2.0m to €11.0m
- Profit (loss) carried forward +€7.9m
up €7.9m (+15.2%), from €51.9m to €59.8m
Income statement
- Financial income +€9.6m
up €9.6m (+653.3%), from €1.5m to €11.1m
- Services and other goods +€198,223
up €198,223 (+7.7%), from €2.6m to €2.8m
- Financial charges -€152,589
down €152,589 (-26.0%), from €587,368 to €434,779
- Staff costs +€88,371
up €88,371 (+9.6%), from €920,465 to €1.0m
- Turnover -€42,922
down €42,922 (-1.5%), from €2.8m to €2.8m
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.
Result 2024
-€139,807
Turnover
-€42,922
Other operating income
+€12,523
Services and other goods
-€198,223
Staff costs
-€88,371
Depreciation
-€9,467
Other operating charges
-€4,124
Other operating items
+€444,281
Financial income
+€9.6m
Financial charges
+€152,589
Taxes
-€146
Result 2025
€9.7m
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.
From operations
-€8.7m
Investment
-€745,681
Financing
+€7.2m
Cash 2024
€3.1m
From operations (derived)
-€8.7m
Net result for the year
+€9.7m
Depreciation
+€406,978
Receivables after one year
+€854,521
Receivables within one year
-€19.5m
Smaller working-capital items
-€986
Other debts
-€299,583
Accrued charges and deferred income
+€143,947
Investment (derived)
-€745,681
Investment in fixed assets (net)
-€101,441
Current investments
-€644,240
Financing
+€7.2m
Short-term financial debts
+€9.0m
Contributions, distributions and other
-€1.8m
Cash 2025
€826,880
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,240,108 | €82,999,845 | +€16.8m | +25.3% |
| Fixed assets | 21/28 | €27,103,328 | €26,797,790 | -€305,538 | -1.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,137,315 | €8,831,737 | -€305,578 | -3.3% |
| Plant, machinery and equipment | 23 | €95,242 | €97,360 | +€2,118 | +2.2% |
| Furniture and vehicles | 24 | €313,927 | €308,681 | -€5,246 | -1.7% |
| Other tangible fixed assets | 26 | €8,728,146 | €8,425,696 | -€302,450 | -3.5% |
| Financial fixed assets | 28 | €17,966,013 | €17,966,053 | +€40 | 0.0% |
| Affiliated companies | 280/1 | €17,965,398 | €17,965,398 | = | 0.0% |
| Participating interests | 280 | €17,965,398 | €17,965,398 | = | 0.0% |
| Other financial fixed assets | 284/8 | €615 | €655 | +€40 | +6.5% |
| Amounts receivable and cash guarantees | 285/8 | €615 | €655 | +€40 | +6.5% |
| Current assets | 29/58 | €39,136,781 | €56,202,055 | +€17.1m | +43.6% |
| Amounts receivable after more than one year | 29 | €3,480,957 | €2,626,437 | -€854,521 | -24.5% |
| Other amounts receivable | 291 | €3,480,957 | €2,626,437 | -€854,521 | -24.5% |
| Stocks and contracts in progress | 3 | €115,150 | €115,150 | = | 0.0% |
| Stocks | 30/36 | €115,150 | €115,150 | = | 0.0% |
| Property held for sale | 35 | €115,150 | €115,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,615,826 | €45,151,003 | +€19.5m | +76.3% |
| Trade receivables | 40 | €2,773,034 | €3,483,057 | +€710,024 | +25.6% |
| Other amounts receivable | 41 | €22,842,792 | €41,667,946 | +€18.8m | +82.4% |
| Current investments | 50/53 | €6,822,208 | €7,466,448 | +€644,240 | +9.4% |
| Other investments | 51/53 | €6,822,208 | €7,466,448 | +€644,240 | +9.4% |
| Cash at bank and in hand | 54/58 | €3,091,004 | €826,880 | -€2.3m | -73.2% |
| Deferred charges and accrued income | 490/1 | €11,636 | €16,137 | +€4,501 | +38.7% |
| Total equity and liabilities | 10/49 | €66,240,108 | €82,999,845 | +€16.8m | +25.3% |
| Equity | 10/15 | €56,122,382 | €64,034,240 | +€7.9m | +14.1% |
| Contributions | 10/11 | €673,425 | €673,425 | = | 0.0% |
| Capital | 10 | €673,425 | €673,425 | = | 0.0% |
| Issued capital | 100 | €673,425 | €673,425 | = | 0.0% |
| Reserves | 13 | €3,565,657 | €3,565,657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €938,383 | €938,383 | = | 0.0% |
| Legal reserve | 130 | €938,383 | €938,383 | = | 0.0% |
| Distributable reserves | 133 | €2,627,274 | €2,627,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,883,300 | €59,795,158 | +€7.9m | +15.2% |
| Amounts payable | 17/49 | €10,117,727 | €18,965,606 | +€8.8m | +87.4% |
| Amounts payable after more than one year | 17 | €5,000,000 | €5,000,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000,000 | €5,000,000 | = | 0.0% |
| Credit institutions | 173 | €5,000,000 | €5,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,430,244 | €13,134,176 | +€8.7m | +196.5% |
| Financial debts | 43 | €2,000,000 | €11,000,000 | +€9.0m | +450.0% |
| Credit institutions | 430/8 | €2,000,000 | €11,000,000 | +€9.0m | +450.0% |
| Trade debts | 44 | €170,546 | €136,600 | -€33,946 | -19.9% |
| Suppliers | 440/4 | €170,546 | €136,600 | -€33,946 | -19.9% |
| Taxes, remuneration and social security | 45 | €157,915 | €195,376 | +€37,461 | +23.7% |
| Taxes | 450/3 | €45,021 | €47,792 | +€2,771 | +6.2% |
| Remuneration and social security | 454/9 | €112,893 | €147,584 | +€34,690 | +30.7% |
| Other amounts payable | 47/48 | €2,101,783 | €1,802,200 | -€299,583 | -14.3% |
| Accrued charges and deferred income | 492/3 | €687,483 | €831,430 | +€143,947 | +20.9% |
| Operating income | 70/76A | €2,918,012 | €3,327,024 | +€409,012 | +14.0% |
| Turnover | 70 | €2,816,853 | €2,773,931 | -€42,922 | -1.5% |
| Other operating income | 74 | €101,159 | €113,682 | +€12,523 | +12.4% |
| Non-recurring operating income | 76A | - | €439,411 | +€439,411 | |
| Operating charges | 60/66A | €3,935,217 | €4,230,531 | +€295,314 | +7.5% |
| Services and other goods | 61 | €2,572,937 | €2,771,160 | +€198,223 | +7.7% |
| Remuneration, social security and pensions | 62 | €920,465 | €1,008,836 | +€88,371 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397,511 | €406,978 | +€9,467 | +2.4% |
| Other operating charges | 640/8 | €38,504 | €42,628 | +€4,124 | +10.7% |
| Non-recurring operating charges | 66A | €5,800 | €929 | -€4,871 | -84.0% |
| Operating profit (loss) | 9901 | -€1,017,205 | -€903,508 | +€113,698 | +11.2% |
| Financial income | 75/76B | €1,467,313 | €11,052,837 | +€9.6m | +653.3% |
| Recurring financial income | 75 | €1,467,313 | €11,052,837 | +€9.6m | +653.3% |
| Income from financial fixed assets | 750 | - | €10,000,000 | +€10.0m | |
| Income from current assets | 751 | €1,353,831 | €1,052,828 | -€301,003 | -22.2% |
| Other financial income | 752/9 | €113,482 | €9 | -€113,473 | -100.0% |
| Financial charges | 65/66B | €587,368 | €434,779 | -€152,589 | -26.0% |
| Recurring financial charges | 65 | €587,368 | €434,779 | -€152,589 | -26.0% |
| Debt charges | 650 | €550,142 | €400,870 | -€149,273 | -27.1% |
| Other financial charges | 652/9 | €37,226 | €33,909 | -€3,317 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€137,260 | €9,714,551 | +€9.9m | |
| Income taxes | 67/77 | €2,547 | €2,693 | +€146 | +5.7% |
| Taxes | 670/3 | €2,547 | €2,693 | +€146 | +5.7% |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€139,807 | €9,711,858 | +€9.9m | |
| Profit (loss) for the period to be appropriated | 9905 | -€139,807 | €9,711,858 | +€9.9m |
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 30 September 2026 via checked.be.