ALIPHIL: 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.
ALIPHIL
Largest movements
- Receivables within one year +€188,640
up €188,640 (+755%), from €25,000 to €213,640
of which Other amounts receivable: +€172,816
- Tangible fixed assets -€20,315
down €20,315 (-10.5%), from €193,019 to €172,704
- Cash +€7,633
up €7,633 (+5.3%), from €144,461 to €152,095
mainly Net result for the year (+€271,442) and Other debts (+€220,081)
- Other debts +€220,081
up €220,081 (+220%), from €99,839 to €319,920
- Profit (loss) carried forward -€48,558
down €48,558 (-20.8%), from €233,191 to €184,633
- Tax, wage and social debts +€20,676
up €20,676 (+708%), from €2,920 to €23,596
- Trade debts -€16,241
down €16,241 (-90.8%), from €17,891 to €1,650
- Financial income +€180,000
new in 2025: €180,000
- Services and other goods -€6,204
down €6,204 (-22.1%), from €28,128 to €21,923
- Turnover +€4,903
up €4,903 (+3.1%), from €159,187 to €164,090
- Taxes +€3,758
up €3,758 (+13.9%), from €26,942 to €30,700
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 | €422,480 | €598,439 | +€175,958 | +41.6% |
| Fixed assets | 21/28 | €253,019 | €232,704 | -€20,315 | -8.0% |
| Tangible fixed assets | 22/27 | €193,019 | €172,704 | -€20,315 | -10.5% |
| Land and buildings | 22 | €193,019 | €172,704 | -€20,315 | -10.5% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €60,000 | €60,000 | = | 0.0% |
| Participating interests | 282 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €169,461 | €365,735 | +€196,273 | +116% |
| Amounts receivable within one year | 40/41 | €25,000 | €213,640 | +€188,640 | +755% |
| Trade receivables | 40 | - | €15,824 | +€15,824 | |
| Other amounts receivable | 41 | €25,000 | €197,816 | +€172,816 | +691% |
| Cash at bank and in hand | 54/58 | €144,461 | €152,095 | +€7,633 | +5.3% |
| Total equity and liabilities | 10/49 | €422,480 | €598,439 | +€175,958 | +41.6% |
| Equity | 10/15 | €301,831 | €253,273 | -€48,558 | -16.1% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Capital | 10 | €62,400 | €62,400 | = | 0.0% |
| Issued capital | 100 | €62,400 | €62,400 | = | 0.0% |
| Reserves | 13 | €6,240 | €6,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,240 | €6,240 | = | 0.0% |
| Legal reserve | 130 | €6,240 | €6,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,191 | €184,633 | -€48,558 | -20.8% |
| Amounts payable | 17/49 | €120,649 | €345,166 | +€224,517 | +186% |
| Amounts payable within one year | 42/48 | €120,649 | €345,166 | +€224,517 | +186% |
| Trade debts | 44 | €17,891 | €1,650 | -€16,241 | -90.8% |
| Suppliers | 440/4 | €17,891 | €1,650 | -€16,241 | -90.8% |
| Taxes, remuneration and social security | 45 | €2,920 | €23,596 | +€20,676 | +708% |
| Taxes | 450/3 | €2,920 | €23,596 | +€20,676 | +708% |
| Other amounts payable | 47/48 | €99,839 | €319,920 | +€220,081 | +220% |
| Operating income | 70/76A | €178,648 | €184,110 | +€5,462 | +3.1% |
| Turnover | 70 | €159,187 | €164,090 | +€4,903 | +3.1% |
| Other operating income | 74 | €19,461 | €20,020 | +€559 | +2.9% |
| Operating charges | 60/66A | €66,485 | €60,847 | -€5,638 | -8.5% |
| Services and other goods | 61 | €28,128 | €21,923 | -€6,204 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,315 | €20,315 | = | 0.0% |
| Other operating charges | 640/8 | €18,043 | €18,609 | +€566 | +3.1% |
| Operating profit (loss) | 9901 | €112,163 | €123,263 | +€11,100 | +9.9% |
| Financial income | 75/76B | - | €180,000 | +€180,000 | |
| Recurring financial income | 75 | - | €180,000 | +€180,000 | |
| Income from financial fixed assets | 750 | - | €180,000 | +€180,000 | |
| Financial charges | 65/66B | €1,130 | €1,122 | -€7 | -0.7% |
| Recurring financial charges | 65 | €1,130 | €1,122 | -€7 | -0.7% |
| Other financial charges | 652/9 | €1,130 | €1,122 | -€7 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €111,033 | €302,141 | +€191,108 | +172% |
| Income taxes | 67/77 | €26,942 | €30,700 | +€3,758 | +13.9% |
| Taxes | 670/3 | €26,942 | €30,700 | +€3,758 | +13.9% |
| Profit (loss) for the period | 9904 | €84,091 | €271,442 | +€187,350 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €84,091 | €271,442 | +€187,350 | +223% |
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 31 October 2026 via checked.be.