Aliosha: 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.
Aliosha
Largest movements
- Cash -€32,437
down €32,437 (-61.6%), from €52,669 to €20,233
mainly Net result for the year (-€22,036) and Tax, wage and social debts (-€9,542)
- Receivables within one year +€5,450
up €5,450 (+550%), from €991 to €6,441
of which Trade receivables: +€2,937
- Tangible fixed assets -€4,526
down €4,526 (-14.5%), from €31,268 to €26,741
- Profit (loss) carried forward -€22,036
down €22,036 (-32.1%), from €68,568 to €46,531
- Tax, wage and social debts -€9,542
down €9,542 (-79.8%), from €11,963 to €2,421
- Gross operating margin -€23,244
down €23,244, from €10,145 to -€13,099
- Taxes -€2,421
no longer reported in 2025 (was €2,421)
- Depreciation +€2,414
up €2,414 (+38.1%), from €6,330 to €8,744
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 | €84,928 | €53,415 | -€31,513 | -37.1% |
| Fixed assets | 21/28 | €31,268 | €26,741 | -€4,526 | -14.5% |
| Tangible fixed assets | 22/27 | €31,268 | €26,741 | -€4,526 | -14.5% |
| Furniture and vehicles | 24 | €31,268 | €26,741 | -€4,526 | -14.5% |
| Current assets | 29/58 | €53,660 | €26,674 | -€26,986 | -50.3% |
| Amounts receivable within one year | 40/41 | €991 | €6,441 | +€5,450 | +550% |
| Trade receivables | 40 | - | €2,937 | +€2,937 | |
| Other amounts receivable | 41 | €991 | €3,504 | +€2,513 | +254% |
| Cash at bank and in hand | 54/58 | €52,669 | €20,233 | -€32,437 | -61.6% |
| Total equity and liabilities | 10/49 | €84,928 | €53,415 | -€31,513 | -37.1% |
| Equity | 10/15 | €71,568 | €49,531 | -€22,036 | -30.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,568 | €46,531 | -€22,036 | -32.1% |
| Amounts payable | 17/49 | €13,360 | €3,884 | -€9,476 | -70.9% |
| Amounts payable within one year | 42/48 | €13,360 | €3,884 | -€9,476 | -70.9% |
| Trade debts | 44 | €1,171 | €1,236 | +€65 | +5.6% |
| Suppliers | 440/4 | €1,171 | €1,236 | +€65 | +5.6% |
| Taxes, remuneration and social security | 45 | €11,963 | €2,421 | -€9,542 | -79.8% |
| Taxes | 450/3 | €11,963 | €2,421 | -€9,542 | -79.8% |
| Other amounts payable | 47/48 | €227 | €227 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,330 | €8,744 | +€2,414 | +38.1% |
| Gross operating margin | 9900 | €10,145 | -€13,099 | -€23,244 | |
| Operating profit (loss) | 9901 | €3,814 | -€21,843 | -€25,657 | |
| Financial charges | 65/66B | €232 | €193 | -€38 | -16.6% |
| Recurring financial charges | 65 | €232 | €193 | -€38 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €3,583 | -€22,036 | -€25,619 | |
| Income taxes | 67/77 | €2,421 | - | -€2,421 | |
| Profit (loss) for the period | 9904 | €1,161 | -€22,036 | -€23,198 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,161 | -€22,036 | -€23,198 |
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 24 October 2026 via checked.be.