ALIS: what changed
Two fiscal 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.
ALIS
Largest movements
- Tangible fixed assets -€47,242
down €47,242 (-6.6%), from €719,907 to €672,665
of which Land and buildings: -€27,216
- Cash +€28,503
up €28,503 (+38.1%), from €74,810 to €103,313
mainly Net result for the year (+€80,135) and Depreciation (+€51,133)
- Debts after one year -€98,462
down €98,462 (-19.9%), from €493,634 to €395,173
- Reserves +€80,135
up €80,135 (+49.8%), from €160,835 to €240,970
- Staff costs -€25,172
down €25,172 (-36.2%), from €69,506 to €44,334
- Taxes +€20,047
up €20,047 (+143.2%), from €13,999 to €34,046
- Financial income -€4,534
down €4,534 (-30.7%), from €14,747 to €10,213
of which Non-recurring financial income: -€4,381
- Depreciation -€4,020
down €4,020 (-7.3%), from €55,153 to €51,133
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
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 | €813,711 | €798,377 | -€15,334 | -1.9% |
| Fixed assets | 21/28 | €721,656 | €672,790 | -€48,866 | -6.8% |
| Intangible fixed assets | 21 | €652 | - | -€652 | |
| Tangible fixed assets | 22/27 | €719,907 | €672,665 | -€47,242 | -6.6% |
| Land and buildings | 22 | €632,479 | €605,263 | -€27,216 | -4.3% |
| Plant, machinery and equipment | 23 | €52,729 | €39,915 | -€12,814 | -24.3% |
| Furniture and vehicles | 24 | €34,700 | €27,488 | -€7,212 | -20.8% |
| Financial fixed assets | 28 | €1,097 | €125 | -€972 | -88.6% |
| Current assets | 29/58 | €92,055 | €125,587 | +€33,532 | +36.4% |
| Stocks and contracts in progress | 3 | €14,275 | €13,358 | -€917 | -6.4% |
| Stocks | 30/36 | €14,275 | €13,358 | -€917 | -6.4% |
| Amounts receivable within one year | 40/41 | €126 | €3,934 | +€3,808 | +3022.5% |
| Trade receivables | 40 | €126 | €207 | +€81 | +64.5% |
| Other amounts receivable | 41 | - | €3,726 | +€3,726 | |
| Cash at bank and in hand | 54/58 | €74,810 | €103,313 | +€28,503 | +38.1% |
| Deferred charges and accrued income | 490/1 | €2,844 | €4,982 | +€2,138 | +75.2% |
| Total equity and liabilities | 10/49 | €813,711 | €798,377 | -€15,334 | -1.9% |
| Equity | 10/15 | €188,600 | €268,735 | +€80,135 | +42.5% |
| Contributions | 10/11 | €27,765 | €27,765 | = | 0.0% |
| Reserves | 13 | €160,835 | €240,970 | +€80,135 | +49.8% |
| Distributable reserves | 133 | €160,835 | €240,970 | +€80,135 | +49.8% |
| Amounts payable | 17/49 | €625,111 | €529,642 | -€95,469 | -15.3% |
| Amounts payable after more than one year | 17 | €493,634 | €395,173 | -€98,462 | -19.9% |
| Financial debts | 170/4 | €493,634 | €395,173 | -€98,462 | -19.9% |
| Amounts payable within one year | 42/48 | €124,989 | €125,992 | +€1,003 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €81,791 | €84,462 | +€2,671 | +3.3% |
| Financial debts | 43 | €9,000 | €8,078 | -€922 | -10.2% |
| Credit institutions | 430/8 | €9,000 | €8,078 | -€922 | -10.2% |
| Trade debts | 44 | €16,517 | €9,076 | -€7,441 | -45.0% |
| Suppliers | 440/4 | €16,517 | €9,076 | -€7,441 | -45.0% |
| Taxes, remuneration and social security | 45 | €13,540 | €17,132 | +€3,592 | +26.5% |
| Taxes | 450/3 | €10,221 | €10,051 | -€171 | -1.7% |
| Remuneration and social security | 454/9 | €3,319 | €7,082 | +€3,763 | +113.4% |
| Other amounts payable | 47/48 | €4,141 | €7,243 | +€3,102 | +74.9% |
| Accrued charges and deferred income | 492/3 | €6,487 | €8,478 | +€1,990 | +30.7% |
| Remuneration, social security and pensions | 62 | €69,506 | €44,334 | -€25,172 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,153 | €51,133 | -€4,020 | -7.3% |
| Other operating charges | 640/8 | €3,128 | €2,875 | -€252 | -8.1% |
| Non-recurring operating charges | 66A | - | €41 | +€41 | |
| Gross operating margin | 9900 | €227,560 | €228,783 | +€1,224 | +0.5% |
| Operating profit (loss) | 9901 | €99,772 | €130,399 | +€30,627 | +30.7% |
| Financial income | 75/76B | €14,747 | €10,213 | -€4,534 | -30.7% |
| Recurring financial income | 75 | €169 | €16 | -€153 | -90.7% |
| Non-recurring financial income | 76B | €14,578 | €10,197 | -€4,381 | -30.1% |
| Financial charges | 65/66B | €27,146 | €26,431 | -€715 | -2.6% |
| Recurring financial charges | 65 | €27,146 | €26,431 | -€715 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €87,373 | €114,181 | +€26,808 | +30.7% |
| Income taxes | 67/77 | €13,999 | €34,046 | +€20,047 | +143.2% |
| Profit (loss) for the period | 9904 | €73,374 | €80,135 | +€6,761 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,374 | €80,135 | +€6,761 | +9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.