ALIOLI: 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.
ALIOLI
Largest movements
- Financial fixed assets -€480,000
down €480,000 (-82.3%), from €583,100 to €103,100
- Receivables after one year +€431,000
up €431,000 (+479%), from €90,000 to €521,000
- Receivables within one year +€38,046
up €38,046 (+145%), from €26,237 to €64,283
of which Trade receivables: +€38,419
- Cash -€18,320
down €18,320 (-17.0%), from €107,605 to €89,286
mainly Receivables after one year (-€431,000) and Net result for the year (-€67,495)
- Reserves -€68,328
down €68,328 (-17.7%), from €385,079 to €316,751
- Debts after one year +€42,587
up €42,587 (+9.7%), from €437,789 to €480,376
- Accrued charges and deferred income -€10,000
no longer reported in 2025 (was €10,000)
- Gross operating margin -€204,803
down €204,803, from €185,835 to -€18,968
- Taxes -€35,929
down €35,929 (-79.2%), from €45,354 to €9,425
- Financial charges +€4,015
up €4,015 (+21.5%), from €18,714 to €22,729
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 | €988,524 | €945,979 | -€42,545 | -4.3% |
| Fixed assets | 21/28 | €760,037 | €267,499 | -€492,537 | -64.8% |
| Intangible fixed assets | 21 | €33,463 | €28,339 | -€5,124 | -15.3% |
| Tangible fixed assets | 22/27 | €143,473 | €136,060 | -€7,413 | -5.2% |
| Land and buildings | 22 | €137,771 | €132,084 | -€5,688 | -4.1% |
| Furniture and vehicles | 24 | €5,702 | €3,976 | -€1,726 | -30.3% |
| Financial fixed assets | 28 | €583,100 | €103,100 | -€480,000 | -82.3% |
| Current assets | 29/58 | €228,487 | €678,480 | +€449,992 | +197% |
| Amounts receivable after more than one year | 29 | €90,000 | €521,000 | +€431,000 | +479% |
| Other amounts receivable | 291 | €90,000 | €521,000 | +€431,000 | +479% |
| Amounts receivable within one year | 40/41 | €26,237 | €64,283 | +€38,046 | +145% |
| Trade receivables | 40 | €16,267 | €54,686 | +€38,419 | +236% |
| Other amounts receivable | 41 | €9,970 | €9,597 | -€373 | -3.7% |
| Cash at bank and in hand | 54/58 | €107,605 | €89,286 | -€18,320 | -17.0% |
| Deferred charges and accrued income | 490/1 | €4,645 | €3,911 | -€734 | -15.8% |
| Total equity and liabilities | 10/49 | €988,524 | €945,979 | -€42,545 | -4.3% |
| Equity | 10/15 | €405,079 | €336,751 | -€68,328 | -16.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €385,079 | €316,751 | -€68,328 | -17.7% |
| Distributable reserves | 133 | €385,079 | €316,751 | -€68,328 | -17.7% |
| Amounts payable | 17/49 | €583,445 | €609,228 | +€25,783 | +4.4% |
| Amounts payable after more than one year | 17 | €437,789 | €480,376 | +€42,587 | +9.7% |
| Financial debts | 170/4 | €437,789 | €480,376 | +€42,587 | +9.7% |
| Amounts payable within one year | 42/48 | €135,656 | €128,852 | -€6,803 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €88,689 | €86,134 | -€2,555 | -2.9% |
| Financial debts | 43 | €4,733 | €2,536 | -€2,197 | -46.4% |
| Credit institutions | 430/8 | €4,733 | €2,536 | -€2,197 | -46.4% |
| Trade debts | 44 | €6,083 | €4,097 | -€1,987 | -32.7% |
| Suppliers | 440/4 | €6,083 | €4,097 | -€1,987 | -32.7% |
| Taxes, remuneration and social security | 45 | €2,628 | €2,649 | +€22 | +0.8% |
| Taxes | 450/3 | €2,628 | €2,649 | +€22 | +0.8% |
| Other amounts payable | 47/48 | €33,523 | €33,437 | -€86 | -0.3% |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,225 | €12,537 | +€312 | +2.6% |
| Other operating charges | 640/8 | €3,949 | €3,843 | -€106 | -2.7% |
| Gross operating margin | 9900 | €185,835 | -€18,968 | -€204,803 | |
| Operating profit (loss) | 9901 | €169,661 | -€35,348 | -€205,009 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €18,714 | €22,729 | +€4,015 | +21.5% |
| Recurring financial charges | 65 | €18,714 | €22,729 | +€4,015 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €150,947 | -€58,070 | -€209,017 | |
| Income taxes | 67/77 | €45,354 | €9,425 | -€35,929 | -79.2% |
| Profit (loss) for the period | 9904 | €105,593 | -€67,495 | -€173,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €105,593 | -€67,495 | -€173,088 |
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 13 October 2026 via checked.be.