Aliquot: what changed
What changed
Aliquot
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€24,704
2024 · €884+€23,820
Equity
€108,348
2024 · €183,644-€75,296
Cash
€42,178
2024 · €17,357+€24,821
Balance sheet total
€376,498
2024 · €384,624-€8,126
Largest movements
Assets
- Tangible fixed assets -€37,194
down €37,194 (-11.0%), from €338,891 to €301,697
of which Furniture and vehicles: -€25,835
- Cash +€24,821
up €24,821 (+143%), from €17,357 to €42,178
mainly Other debts (+€84,279) and Depreciation (+€39,368)
- Receivables within one year +€7,988
up €7,988 (+43.3%), from €18,465 to €26,453
Equity and liabilities
- Other debts +€84,279
up €84,279 (+3,400%), from €2,479 to €86,758
- Profit (loss) carried forward -€75,296
down €75,296 (-41.2%), from €182,744 to €107,448
- Debts after one year -€40,373
down €40,373 (-23.5%), from €171,677 to €131,304
- Tax, wage and social debts +€23,351
up €23,351 (+167%), from €13,981 to €37,332
Income statement
- Gross operating margin +€39,670
up €39,670 (+103%), from €38,383 to €78,053
- Depreciation +€9,699
up €9,699 (+32.7%), from €29,669 to €39,368
- Taxes +€6,189
up €6,189 (+351%), from €1,764 to €7,953
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€884
Gross operating margin
+€39,670
Depreciation
-€9,699
Write-downs
+€200
Other operating charges
-€575
Financial income
+€6
Financial charges
+€407
Taxes
-€6,189
Result 2025
€24,704
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€166,262
Investment
-€1,152
Financing
-€140,289
Cash 2024
€17,357
From operations (derived)
+€166,262
Net result for the year
+€24,704
Depreciation
+€39,368
Receivables within one year
-€7,988
Deferred charges and accrued income
+€2,719
Trade debts
-€171
Tax, wage and social debts
+€23,351
Other debts
+€84,279
Investment (derived)
-€1,152
Investment in fixed assets (net)
-€1,152
Financing
-€140,289
Debts after one year
-€40,373
Current portion of long-term debt
+€84
Contributions, distributions and other
-€100,000
Cash 2025
€42,178
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,624 | €376,498 | -€8,126 | -2.1% |
| Fixed assets | 21/28 | €343,404 | €305,188 | -€38,216 | -11.1% |
| Intangible fixed assets | 21 | €4,513 | €3,491 | -€1,022 | -22.6% |
| Tangible fixed assets | 22/27 | €338,891 | €301,697 | -€37,194 | -11.0% |
| Land and buildings | 22 | €254,813 | €245,250 | -€9,563 | -3.8% |
| Plant, machinery and equipment | 23 | €7,440 | €5,644 | -€1,796 | -24.1% |
| Furniture and vehicles | 24 | €76,638 | €50,803 | -€25,835 | -33.7% |
| Current assets | 29/58 | €41,220 | €71,310 | +€30,090 | +73.0% |
| Amounts receivable within one year | 40/41 | €18,465 | €26,453 | +€7,988 | +43.3% |
| Trade receivables | 40 | €18,465 | €26,453 | +€7,988 | +43.3% |
| Cash at bank and in hand | 54/58 | €17,357 | €42,178 | +€24,821 | +143% |
| Deferred charges and accrued income | 490/1 | €5,398 | €2,679 | -€2,719 | -50.4% |
| Total equity and liabilities | 10/49 | €384,624 | €376,498 | -€8,126 | -2.1% |
| Equity | 10/15 | €183,644 | €108,348 | -€75,296 | -41.0% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,744 | €107,448 | -€75,296 | -41.2% |
| Amounts payable | 17/49 | €200,980 | €268,150 | +€67,170 | +33.4% |
| Amounts payable after more than one year | 17 | €171,677 | €131,304 | -€40,373 | -23.5% |
| Financial debts | 170/4 | €171,677 | €131,304 | -€40,373 | -23.5% |
| Amounts payable within one year | 42/48 | €29,303 | €136,846 | +€107,543 | +367% |
| Current portion of amounts payable after more than one year | 42 | €10,344 | €10,428 | +€84 | +0.8% |
| Trade debts | 44 | €2,499 | €2,328 | -€171 | -6.8% |
| Suppliers | 440/4 | €2,499 | €2,328 | -€171 | -6.8% |
| Taxes, remuneration and social security | 45 | €13,981 | €37,332 | +€23,351 | +167% |
| Taxes | 450/3 | €13,981 | €37,332 | +€23,351 | +167% |
| Other amounts payable | 47/48 | €2,479 | €86,758 | +€84,279 | +3,400% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,669 | €39,368 | +€9,699 | +32.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €200 | - | -€200 | |
| Other operating charges | 640/8 | €1,519 | €2,094 | +€575 | +37.9% |
| Gross operating margin | 9900 | €38,383 | €78,053 | +€39,670 | +103% |
| Operating profit (loss) | 9901 | €6,995 | €36,591 | +€29,596 | +423% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €4,347 | €3,940 | -€407 | -9.4% |
| Recurring financial charges | 65 | €4,347 | €3,940 | -€407 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €2,648 | €32,657 | +€30,009 | +1,133% |
| Income taxes | 67/77 | €1,764 | €7,953 | +€6,189 | +351% |
| Profit (loss) for the period | 9904 | €884 | €24,704 | +€23,820 | +2,695% |
| Profit (loss) for the period to be appropriated | 9905 | €884 | €24,704 | +€23,820 | +2,695% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.