ALIOGLU: 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.
ALIOGLU
Largest movements
- Tangible fixed assets -€8,685
down €8,685 (-34.9%), from €24,920 to €16,235
of which Furniture and vehicles: -€6,446
- Deferred charges and accrued income +€3,678
new in 2025: €3,678
- Receivables within one year +€3,009
up €3,009 (+37.9%), from €7,940 to €10,949
- Cash -€1,398
down €1,398 (-13.8%), from €10,148 to €8,750
mainly Current portion of long-term debt (-€8,483) and Deferred charges and accrued income (-€3,678)
- Current portion of long-term debt -€8,483
down €8,483 (-60.8%), from €13,955 to €5,472
- Tax, wage and social debts +€3,126
up €3,126 (+60.8%), from €5,140 to €8,266
of which Remuneration and social security: +€1,824
- Trade debts +€1,817
up €1,817 (+243.7%), from €745 to €2,562
- Staff costs +€11,419
up €11,419 (+177.0%), from €6,452 to €17,872
- Taxes -€4,702
down €4,702 (-93.2%), from €5,046 to €344
- Financial income -€3,117
down €3,117 (-91.6%), from €3,404 to €287
of which Non-recurring financial income: -€3,000
- Other operating charges -€2,750
down €2,750 (-57.9%), from €4,752 to €2,002
- Depreciation -€2,721
down €2,721 (-23.9%), from €11,406 to €8,685
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 | €47,098 | €43,687 | -€3,411 | -7.2% |
| Fixed assets | 21/28 | €27,320 | €18,635 | -€8,685 | -31.8% |
| Tangible fixed assets | 22/27 | €24,920 | €16,235 | -€8,685 | -34.9% |
| Plant, machinery and equipment | 23 | €2,239 | - | -€2,239 | |
| Furniture and vehicles | 24 | €22,681 | €16,235 | -€6,446 | -28.4% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €19,778 | €25,053 | +€5,274 | +26.7% |
| Stocks and contracts in progress | 3 | €1,690 | €1,675 | -€15 | -0.9% |
| Stocks | 30/36 | €1,690 | €1,675 | -€15 | -0.9% |
| Amounts receivable within one year | 40/41 | €7,940 | €10,949 | +€3,009 | +37.9% |
| Other amounts receivable | 41 | €7,940 | €10,949 | +€3,009 | +37.9% |
| Cash at bank and in hand | 54/58 | €10,148 | €8,750 | -€1,398 | -13.8% |
| Deferred charges and accrued income | 490/1 | - | €3,678 | +€3,678 | |
| Total equity and liabilities | 10/49 | €47,098 | €43,687 | -€3,411 | -7.2% |
| Equity | 10/15 | €27,258 | €27,387 | +€129 | +0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,294 | €2,294 | = | 0.0% |
| Non-distributable reserves | 130/1 | €699 | €699 | = | 0.0% |
| Reserves not available under the articles | 1311 | €699 | €699 | = | 0.0% |
| Distributable reserves | 133 | €1,595 | €1,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,964 | €20,094 | +€129 | +0.6% |
| Amounts payable | 17/49 | €19,840 | €16,300 | -€3,540 | -17.8% |
| Amounts payable within one year | 42/48 | €19,840 | €16,300 | -€3,540 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €13,955 | €5,472 | -€8,483 | -60.8% |
| Trade debts | 44 | €745 | €2,562 | +€1,817 | +243.7% |
| Suppliers | 440/4 | €745 | €2,562 | +€1,817 | +243.7% |
| Taxes, remuneration and social security | 45 | €5,140 | €8,266 | +€3,126 | +60.8% |
| Taxes | 450/3 | €4,800 | €6,101 | +€1,301 | +27.1% |
| Remuneration and social security | 454/9 | €340 | €2,164 | +€1,824 | +537.0% |
| Remuneration, social security and pensions | 62 | €6,452 | €17,872 | +€11,419 | +177.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,406 | €8,685 | -€2,721 | -23.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €71 | +€71 | |
| Other operating charges | 640/8 | €4,752 | €2,002 | -€2,750 | -57.9% |
| Gross operating margin | 9900 | €27,834 | €29,596 | +€1,763 | +6.3% |
| Operating profit (loss) | 9901 | €5,223 | €967 | -€4,256 | -81.5% |
| Financial income | 75/76B | €3,404 | €287 | -€3,117 | -91.6% |
| Recurring financial income | 75 | €404 | €287 | -€117 | -28.9% |
| Non-recurring financial income | 76B | €3,000 | - | -€3,000 | |
| Financial charges | 65/66B | €1,986 | €781 | -€1,205 | -60.7% |
| Recurring financial charges | 65 | €1,986 | €781 | -€1,205 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €6,641 | €473 | -€6,168 | -92.9% |
| Income taxes | 67/77 | €5,046 | €344 | -€4,702 | -93.2% |
| Profit (loss) for the period | 9904 | €1,595 | €129 | -€1,466 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,595 | €129 | -€1,466 | -91.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.