Alio Consilio: 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.
Alio Consilio
Largest movements
- Cash +€80,165
up €80,165 (+345%), from €23,260 to €103,425
mainly Net result for the year (+€86,723) and Other debts (+€18,931)
- Tangible fixed assets +€38,467
up €38,467 (+248%), from €15,535 to €54,002
of which Other tangible fixed assets: +€20,918
- Receivables within one year -€14,659
down €14,659 (-36.8%), from €39,842 to €25,183
of which Trade receivables: -€15,797
- Deferred charges and accrued income -€2,997
down €2,997 (-68.3%), from €4,387 to €1,390
- Reserves +€86,723
up €86,723 (+23,314%), from €372 to €87,095
- Profit (loss) carried forward -€30,000
down €30,000 (-69.1%), from €43,446 to €13,446
- Other debts +€18,931
up €18,931 (+1,021%), from €1,854 to €20,785
- Tax, wage and social debts +€16,889
up €16,889 (+263%), from €6,417 to €23,306
- Trade debts +€5,089
up €5,089 (+114%), from €4,481 to €9,570
- Gross operating margin +€72,030
up €72,030 (+112%), from €64,219 to €136,249
- Taxes +€26,186
up €26,186 (+167%), from €15,710 to €41,896
- Write-downs -€5,000
down €5,000 (-100%), from €5,000 to €0
- Depreciation +€2,275
up €2,275 (+103%), from €2,206 to €4,481
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 | €86,574 | €187,549 | +€100,975 | +117% |
| Fixed assets | 21/28 | €19,085 | €57,552 | +€38,467 | +202% |
| Tangible fixed assets | 22/27 | €15,535 | €54,002 | +€38,467 | +248% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €14,052 | €31,600 | +€17,549 | +125% |
| Other tangible fixed assets | 26 | €1,484 | €22,402 | +€20,918 | +1,410% |
| Financial fixed assets | 28 | €3,550 | €3,550 | = | 0.0% |
| Current assets | 29/58 | €67,489 | €129,997 | +€62,509 | +92.6% |
| Amounts receivable within one year | 40/41 | €39,842 | €25,183 | -€14,659 | -36.8% |
| Trade receivables | 40 | €37,577 | €21,780 | -€15,797 | -42.0% |
| Other amounts receivable | 41 | €2,265 | €3,403 | +€1,138 | +50.2% |
| Cash at bank and in hand | 54/58 | €23,260 | €103,425 | +€80,165 | +345% |
| Deferred charges and accrued income | 490/1 | €4,387 | €1,390 | -€2,997 | -68.3% |
| Total equity and liabilities | 10/49 | €86,574 | €187,549 | +€100,975 | +117% |
| Equity | 10/15 | €73,818 | €130,541 | +€56,723 | +76.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €372 | €87,095 | +€86,723 | +23,314% |
| Distributable reserves | 133 | €372 | €87,095 | +€86,723 | +23,314% |
| Profit (loss) carried forward | 14 | €43,446 | €13,446 | -€30,000 | -69.1% |
| Amounts payable | 17/49 | €12,756 | €57,008 | +€44,252 | +347% |
| Amounts payable within one year | 42/48 | €12,752 | €53,660 | +€40,908 | +321% |
| Trade debts | 44 | €4,481 | €9,570 | +€5,089 | +114% |
| Suppliers | 440/4 | €4,481 | €9,570 | +€5,089 | +114% |
| Taxes, remuneration and social security | 45 | €6,417 | €23,306 | +€16,889 | +263% |
| Taxes | 450/3 | €6,417 | €23,306 | +€16,889 | +263% |
| Other amounts payable | 47/48 | €1,854 | €20,785 | +€18,931 | +1,021% |
| Accrued charges and deferred income | 492/3 | €4 | €3,348 | +€3,344 | +89,169% |
| Non-recurring operating income | 76A | €12,463 | €0 | -€12,463 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,206 | €4,481 | +€2,275 | +103% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | €0 | -€5,000 | -100% |
| Other operating charges | 640/8 | €387 | €423 | +€36 | +9.2% |
| Gross operating margin | 9900 | €64,219 | €136,249 | +€72,030 | +112% |
| Operating profit (loss) | 9901 | €56,625 | €131,345 | +€74,720 | +132% |
| Financial income | 75/76B | €1 | €1 | -€0 | -28.6% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -28.6% |
| Financial charges | 65/66B | €2,000 | €2,727 | +€727 | +36.4% |
| Recurring financial charges | 65 | €2,000 | €2,727 | +€727 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €54,626 | €128,619 | +€73,992 | +135% |
| Income taxes | 67/77 | €15,710 | €41,896 | +€26,186 | +167% |
| Profit (loss) for the period | 9904 | €38,917 | €86,723 | +€47,807 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €38,917 | €86,723 | +€47,807 | +123% |
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 18 October 2026 via checked.be.