ALINOA: 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.
ALINOA
Largest movements
- Cash -€20,542
down €20,542 (-83.3%), from €24,664 to €4,122
mainly Trade debts (-€20,522) and Other debts (-€8,133)
- Receivables within one year -€12,237
down €12,237 (-34.9%), from €35,057 to €22,820
of which Trade receivables: -€12,609
- Deferred charges and accrued income -€1,359
down €1,359 (-89.9%), from €1,512 to €153
- Tangible fixed assets -€766
down €766 (-30.6%), from €2,503 to €1,736
- Trade debts -€20,522
down €20,522 (-75.3%), from €27,267 to €6,745
- Other debts -€8,133
down €8,133 (-54.2%), from €15,000 to €6,867
- Tax, wage and social debts -€6,917
down €6,917 (-41.5%), from €16,681 to €9,763
- Profit (loss) carried forward +€1,095
up €1,095 (+5.5%), from -€19,795 to -€18,700
- Debts after one year -€1,023
down €1,023 (-62.1%), from €1,647 to €624
- Gross operating margin -€30,346
down €30,346 (-84.4%), from €35,948 to €5,603
- Taxes -€2,491
down €2,491 (-69.3%), from €3,594 to €1,103
- Other operating charges -€584
down €584 (-25.7%), from €2,270 to €1,686
- Financial charges -€430
down €430 (-28.3%), from €1,521 to €1,091
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 | €63,856 | €28,952 | -€34,905 | -54.7% |
| Fixed assets | 21/28 | €2,623 | €1,856 | -€766 | -29.2% |
| Tangible fixed assets | 22/27 | €2,503 | €1,736 | -€766 | -30.6% |
| Furniture and vehicles | 24 | €2,503 | €1,736 | -€766 | -30.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €61,233 | €27,095 | -€34,138 | -55.8% |
| Amounts receivable within one year | 40/41 | €35,057 | €22,820 | -€12,237 | -34.9% |
| Trade receivables | 40 | €25,791 | €13,182 | -€12,609 | -48.9% |
| Other amounts receivable | 41 | €9,266 | €9,638 | +€372 | +4.0% |
| Cash at bank and in hand | 54/58 | €24,664 | €4,122 | -€20,542 | -83.3% |
| Deferred charges and accrued income | 490/1 | €1,512 | €153 | -€1,359 | -89.9% |
| Total equity and liabilities | 10/49 | €63,856 | €28,952 | -€34,905 | -54.7% |
| Equity | 10/15 | €2,295 | €3,390 | +€1,095 | +47.7% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €3,190 | €3,190 | = | 0.0% |
| Distributable reserves | 133 | €3,190 | €3,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,795 | -€18,700 | +€1,095 | +5.5% |
| Amounts payable | 17/49 | €61,561 | €25,562 | -€35,999 | -58.5% |
| Amounts payable after more than one year | 17 | €1,647 | €624 | -€1,023 | -62.1% |
| Financial debts | 170/4 | €1,647 | €624 | -€1,023 | -62.1% |
| Amounts payable within one year | 42/48 | €59,914 | €24,398 | -€35,516 | -59.3% |
| Current portion of amounts payable after more than one year | 42 | €966 | €1,023 | +€57 | +5.8% |
| Trade debts | 44 | €27,267 | €6,745 | -€20,522 | -75.3% |
| Suppliers | 440/4 | €27,267 | €6,745 | -€20,522 | -75.3% |
| Taxes, remuneration and social security | 45 | €16,681 | €9,763 | -€6,917 | -41.5% |
| Taxes | 450/3 | €16,681 | €9,763 | -€6,917 | -41.5% |
| Other amounts payable | 47/48 | €15,000 | €6,867 | -€8,133 | -54.2% |
| Accrued charges and deferred income | 492/3 | - | €539 | +€539 | |
| Non-recurring operating income | 76A | €6,490 | €913 | -€5,576 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €1,426 | +€22 | +1.6% |
| Other operating charges | 640/8 | €2,270 | €1,686 | -€584 | -25.7% |
| Gross operating margin | 9900 | €35,948 | €5,603 | -€30,346 | -84.4% |
| Operating profit (loss) | 9901 | €32,274 | €2,491 | -€29,784 | -92.3% |
| Financial income | 75/76B | €535 | €798 | +€263 | +49.1% |
| Recurring financial income | 75 | €535 | €798 | +€263 | +49.1% |
| Financial charges | 65/66B | €1,521 | €1,091 | -€430 | -28.3% |
| Recurring financial charges | 65 | €1,521 | €1,091 | -€430 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €31,288 | €2,198 | -€29,091 | -93.0% |
| Income taxes | 67/77 | €3,594 | €1,103 | -€2,491 | -69.3% |
| Profit (loss) for the period | 9904 | €27,694 | €1,095 | -€26,600 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,694 | €1,095 | -€26,600 | -96.0% |
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 11 October 2026 via checked.be.