ALIRA: 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.
ALIRA
Largest movements
- Formation expenses -€493
down €493 (-23.3%), from €2,122 to €1,628
- Profit (loss) carried forward -€819
down €819 (-108.1%), from -€757 to -€1,576
- Other debts +€325
up €325 (+85.8%), from €379 to €704
- Other operating charges -€375
down €375 (-96.8%), from €387 to €12
- Gross operating margin -€313
new in 2025: -€313
- Depreciation +€146
up €146 (+42.1%), from €347 to €493
- Financial charges -€23
no longer reported in 2025 (was €23)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,122 | €1,628 | -€493 | -23.3% |
| Formation expenses | 20 | €2,122 | €1,628 | -€493 | -23.3% |
| Total equity and liabilities | 10/49 | €2,122 | €1,628 | -€493 | -23.3% |
| Equity | 10/15 | €1,743 | €924 | -€819 | -47.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€757 | -€1,576 | -€819 | -108.1% |
| Amounts payable | 17/49 | €379 | €704 | +€325 | +85.8% |
| Amounts payable within one year | 42/48 | €379 | €704 | +€325 | +85.8% |
| Other amounts payable | 47/48 | €379 | €704 | +€325 | +85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €347 | €493 | +€146 | +42.1% |
| Other operating charges | 640/8 | €387 | €12 | -€375 | -96.8% |
| Gross operating margin | 9900 | - | -€313 | -€313 | |
| Operating profit (loss) | 9901 | -€735 | -€819 | -€84 | -11.4% |
| Financial charges | 65/66B | €23 | - | -€23 | |
| Recurring financial charges | 65 | €23 | - | -€23 | |
| Profit (loss) for the period before taxes | 9903 | -€757 | -€819 | -€61 | -8.1% |
| Profit (loss) for the period | 9904 | -€757 | -€819 | -€61 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€757 | -€819 | -€61 | -8.1% |
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 11 October 2026 via checked.be.