ALIO MODO: 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 MODO
Largest movements
- Receivables within one year +€33,599
up €33,599 (+22.1%), from €152,084 to €185,683
of which Other amounts receivable: +€51,769
- Cash +€10,859
up €10,859 (+106.7%), from €10,173 to €21,031
mainly Net result for the year (+€82,612) and Short-term financial debts (+€13,284)
- Current investments +€6,000
up €6,000 (+24.0%), from €25,000 to €31,000
- Reserves +€82,612
up €82,612 (+58.0%), from €142,388 to €225,000
- Other debts -€29,750
down €29,750 (-100.0%), from €29,750 to €0
- Tax, wage and social debts -€14,320
down €14,320 (-89.6%), from €15,987 to €1,667
of which Taxes: -€12,996
- Short-term financial debts +€13,284
up €13,284 (+157.0%), from €8,460 to €21,744
- Gross operating margin -€31,502
down €31,502 (-20.4%), from €154,521 to €123,020
- Taxes -€7,789
down €7,789 (-18.2%), from €42,813 to €35,024
- Financial charges +€3,084
up €3,084 (+242.5%), from €1,272 to €4,356
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 | €271,307 | €320,950 | +€49,644 | +18.3% |
| Fixed assets | 21/28 | €84,050 | €82,291 | -€1,759 | -2.1% |
| Tangible fixed assets | 22/27 | €84,050 | €82,291 | -€1,759 | -2.1% |
| Land and buildings | 22 | €78,045 | €78,144 | +€99 | +0.1% |
| Plant, machinery and equipment | 23 | €1,932 | €1,693 | -€239 | -12.4% |
| Furniture and vehicles | 24 | €4,073 | €2,454 | -€1,619 | -39.7% |
| Current assets | 29/58 | €187,257 | €238,659 | +€51,402 | +27.5% |
| Amounts receivable within one year | 40/41 | €152,084 | €185,683 | +€33,599 | +22.1% |
| Trade receivables | 40 | €54,123 | €35,952 | -€18,171 | -33.6% |
| Other amounts receivable | 41 | €97,961 | €149,731 | +€51,769 | +52.8% |
| Current investments | 50/53 | €25,000 | €31,000 | +€6,000 | +24.0% |
| Cash at bank and in hand | 54/58 | €10,173 | €21,031 | +€10,859 | +106.7% |
| Deferred charges and accrued income | 490/1 | €0 | €944 | +€944 | |
| Total equity and liabilities | 10/49 | €271,307 | €320,950 | +€49,644 | +18.3% |
| Equity | 10/15 | €160,988 | €243,600 | +€82,612 | +51.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,388 | €225,000 | +€82,612 | +58.0% |
| Distributable reserves | 133 | €142,388 | €225,000 | +€82,612 | +58.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €110,319 | €77,350 | -€32,969 | -29.9% |
| Amounts payable after more than one year | 17 | €49,381 | €46,404 | -€2,976 | -6.0% |
| Financial debts | 170/4 | €49,381 | €46,404 | -€2,976 | -6.0% |
| Amounts payable within one year | 42/48 | €60,592 | €30,773 | -€29,820 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €2,932 | €2,976 | +€44 | +1.5% |
| Financial debts | 43 | €8,460 | €21,744 | +€13,284 | +157.0% |
| Credit institutions | 430/8 | €8,460 | €21,744 | +€13,284 | +157.0% |
| Trade debts | 44 | €3,463 | €4,385 | +€922 | +26.6% |
| Suppliers | 440/4 | €3,463 | €4,385 | +€922 | +26.6% |
| Taxes, remuneration and social security | 45 | €15,987 | €1,667 | -€14,320 | -89.6% |
| Taxes | 450/3 | €13,296 | €300 | -€12,996 | -97.7% |
| Remuneration and social security | 454/9 | €2,691 | €1,367 | -€1,324 | -49.2% |
| Other amounts payable | 47/48 | €29,750 | €0 | -€29,750 | -100.0% |
| Accrued charges and deferred income | 492/3 | €345 | €173 | -€172 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,949 | €8,010 | -€938 | -10.5% |
| Other operating charges | 640/8 | €886 | €699 | -€187 | -21.1% |
| Gross operating margin | 9900 | €154,521 | €123,020 | -€31,502 | -20.4% |
| Operating profit (loss) | 9901 | €144,687 | €114,310 | -€30,376 | -21.0% |
| Financial income | 75/76B | €6,341 | €7,681 | +€1,340 | +21.1% |
| Recurring financial income | 75 | €6,341 | €7,681 | +€1,340 | +21.1% |
| Financial charges | 65/66B | €1,272 | €4,356 | +€3,084 | +242.5% |
| Recurring financial charges | 65 | €1,272 | €4,356 | +€3,084 | +242.5% |
| Profit (loss) for the period before taxes | 9903 | €149,756 | €117,636 | -€32,120 | -21.4% |
| Income taxes | 67/77 | €42,813 | €35,024 | -€7,789 | -18.2% |
| Profit (loss) for the period | 9904 | €106,943 | €82,612 | -€24,331 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,943 | €82,612 | -€24,331 | -22.8% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.