ALIOLI STUDIO: 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 STUDIO
Largest movements
- Cash +€32,482
up €32,482 (+61.6%), from €52,728 to €85,210
mainly Net result for the year (+€32,043) and Tax, wage and social debts (+€10,675)
- Deferred charges and accrued income +€3,558
new in 2025: €3,558
- Tangible fixed assets -€2,887
no longer reported in 2025 (was €2,887)
- Profit (loss) carried forward +€13,883
up €13,883, from -€13,883 to €0
- Tax, wage and social debts +€10,675
up €10,675 (+267%), from €4,000 to €14,675
- Other debts +€8,708
new in 2025: €8,708
- Gross operating margin +€25,481
up €25,481 (+149%), from €17,076 to €42,557
- Depreciation -€10,966
no longer reported in 2025 (was €10,966)
- Purchases and services -€10,644
down €10,644 (-14.4%), from €73,941 to €63,297
- Taxes +€8,361
up €8,361 (+2,200%), from €380 to €8,741
- Turnover +€2,925
up €2,925 (+3.3%), from €89,201 to €92,126
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 | €56,256 | €88,880 | +€32,624 | +58.0% |
| Fixed assets | 21/28 | €2,887 | - | -€2,887 | |
| Tangible fixed assets | 22/27 | €2,887 | - | -€2,887 | |
| Furniture and vehicles | 24 | €2,887 | - | -€2,887 | |
| Current assets | 29/58 | €53,369 | €88,880 | +€35,511 | +66.5% |
| Amounts receivable within one year | 40/41 | €641 | €112 | -€529 | -82.6% |
| Other amounts receivable | 41 | €641 | €112 | -€529 | -82.6% |
| Cash at bank and in hand | 54/58 | €52,728 | €85,210 | +€32,482 | +61.6% |
| Deferred charges and accrued income | 490/1 | - | €3,558 | +€3,558 | |
| Total equity and liabilities | 10/49 | €56,256 | €88,880 | +€32,624 | +58.0% |
| Equity | 10/15 | €50,798 | €64,680 | +€13,883 | +27.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,480 | €58,480 | = | 0.0% |
| Distributable reserves | 133 | €58,480 | €58,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,883 | €0 | +€13,883 | |
| Amounts payable | 17/49 | €5,458 | €24,199 | +€18,741 | +343% |
| Amounts payable within one year | 42/48 | €5,458 | €24,199 | +€18,741 | +343% |
| Trade debts | 44 | €1,458 | €816 | -€642 | -44.0% |
| Suppliers | 440/4 | €1,458 | €816 | -€642 | -44.0% |
| Taxes, remuneration and social security | 45 | €4,000 | €14,675 | +€10,675 | +267% |
| Taxes | 450/3 | €4,000 | €14,675 | +€10,675 | +267% |
| Other amounts payable | 47/48 | - | €8,708 | +€8,708 | |
| Turnover | 70 | €89,201 | €92,126 | +€2,925 | +3.3% |
| Non-recurring operating income | 76A | - | €11,863 | +€11,863 | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,941 | €63,297 | -€10,644 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,966 | - | -€10,966 | |
| Other operating charges | 640/8 | €1,283 | €1,581 | +€298 | +23.3% |
| Gross operating margin | 9900 | €17,076 | €42,557 | +€25,481 | +149% |
| Operating profit (loss) | 9901 | €4,827 | €40,976 | +€36,149 | +749% |
| Financial charges | 65/66B | €373 | €192 | -€181 | -48.6% |
| Recurring financial charges | 65 | €373 | €192 | -€181 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €4,454 | €40,784 | +€36,330 | +816% |
| Income taxes | 67/77 | €380 | €8,741 | +€8,361 | +2,200% |
| Profit (loss) for the period | 9904 | €4,074 | €32,043 | +€27,969 | +687% |
| Profit (loss) for the period to be appropriated | 9905 | €4,074 | €32,043 | +€27,969 | +687% |
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 19 October 2026 via checked.be.