ALISA: 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.
ALISA
Largest movements
- Cash +€5,776
up €5,776 (+445%), from €1,297 to €7,073
mainly Depreciation (+€9,256) and Net result for the year (+€2,461)
- Profit (loss) carried forward +€2,461
up €2,461 (+6.9%), from -€35,850 to -€33,389
- Other debts +€2,328
up €2,328 (+1.8%), from €132,322 to €134,650
- Gross operating margin +€6,752
up €6,752 (+95.5%), from €7,068 to €13,820
- Depreciation +€3,418
up €3,418 (+58.6%), from €5,838 to €9,256
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 | €158,445 | €163,234 | +€4,789 | +3.0% |
| Fixed assets | 21/28 | €156,872 | €155,854 | -€1,018 | -0.6% |
| Tangible fixed assets | 22/27 | €156,872 | €155,854 | -€1,018 | -0.6% |
| Land and buildings | 22 | €154,971 | €154,954 | -€17 | 0.0% |
| Plant, machinery and equipment | 23 | €1,901 | €900 | -€1,001 | -52.7% |
| Current assets | 29/58 | €1,573 | €7,379 | +€5,806 | +369% |
| Amounts receivable within one year | 40/41 | - | €20 | +€20 | |
| Trade receivables | 40 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €1,297 | €7,073 | +€5,776 | +445% |
| Deferred charges and accrued income | 490/1 | €276 | €286 | +€10 | +3.8% |
| Total equity and liabilities | 10/49 | €158,445 | €163,234 | +€4,789 | +3.0% |
| Equity | 10/15 | €26,123 | €28,584 | +€2,461 | +9.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,850 | -€33,389 | +€2,461 | +6.9% |
| Amounts payable | 17/49 | €132,322 | €134,650 | +€2,328 | +1.8% |
| Amounts payable within one year | 42/48 | €132,322 | €134,650 | +€2,328 | +1.8% |
| Other amounts payable | 47/48 | €132,322 | €134,650 | +€2,328 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,838 | €9,256 | +€3,418 | +58.6% |
| Other operating charges | 640/8 | €1,996 | €2,058 | +€63 | +3.1% |
| Gross operating margin | 9900 | €7,068 | €13,820 | +€6,752 | +95.5% |
| Operating profit (loss) | 9901 | -€765 | €2,506 | +€3,271 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€809 | €2,461 | +€3,269 | |
| Profit (loss) for the period | 9904 | -€809 | €2,461 | +€3,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€809 | €2,461 | +€3,269 |
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 16 October 2026 via checked.be.