ALISCOL: 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.
ALISCOL
Largest movements
- Receivables within one year +€47,290
up €47,290 (+155%), from €30,460 to €77,749
of which Trade receivables: +€38,924
- Cash -€11,466
down €11,466 (-43.2%), from €26,516 to €15,050
mainly Receivables within one year (-€47,290) and Contributions, distributions and other (-€23,000)
- Tangible fixed assets -€4,551
down €4,551 (-76.1%), from €5,982 to €1,431
of which Furniture and vehicles: -€3,453
- Deferred charges and accrued income -€2,068
down €2,068 (-53.7%), from €3,849 to €1,780
- Tax, wage and social debts +€19,287
up €19,287 (+129%), from €14,952 to €34,239
of which Remuneration and social security: +€9,670
- Profit (loss) carried forward +€15,311
up €15,311 (+62.1%), from €24,647 to €39,958
- Trade debts -€5,041
down €5,041 (-23.1%), from €21,854 to €16,813
- Taxes -€31,413
down €31,413 (-72.0%), from €43,616 to €12,203
- Gross operating margin -€28,022
down €28,022 (-33.2%), from €84,475 to €56,453
- Depreciation -€5,817
down €5,817 (-56.1%), from €10,368 to €4,551
- Other operating charges -€4,726
down €4,726 (-89.3%), from €5,294 to €569
- Financial charges -€964
down €964 (-54.1%), from €1,783 to €819
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 | €66,806 | €96,010 | +€29,204 | +43.7% |
| Fixed assets | 21/28 | €5,982 | €1,431 | -€4,551 | -76.1% |
| Tangible fixed assets | 22/27 | €5,982 | €1,431 | -€4,551 | -76.1% |
| Plant, machinery and equipment | 23 | €1,944 | €846 | -€1,098 | -56.5% |
| Furniture and vehicles | 24 | €4,038 | €585 | -€3,453 | -85.5% |
| Current assets | 29/58 | €60,824 | €94,580 | +€33,756 | +55.5% |
| Amounts receivable within one year | 40/41 | €30,460 | €77,749 | +€47,290 | +155% |
| Trade receivables | 40 | €10,179 | €49,103 | +€38,924 | +382% |
| Other amounts receivable | 41 | €20,280 | €28,646 | +€8,366 | +41.3% |
| Cash at bank and in hand | 54/58 | €26,516 | €15,050 | -€11,466 | -43.2% |
| Deferred charges and accrued income | 490/1 | €3,849 | €1,780 | -€2,068 | -53.7% |
| Total equity and liabilities | 10/49 | €66,806 | €96,010 | +€29,204 | +43.7% |
| Equity | 10/15 | €29,647 | €44,958 | +€15,311 | +51.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,647 | €39,958 | +€15,311 | +62.1% |
| Amounts payable | 17/49 | €37,159 | €51,052 | +€13,893 | +37.4% |
| Amounts payable within one year | 42/48 | €37,159 | €51,052 | +€13,893 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €354 | - | -€354 | |
| Trade debts | 44 | €21,854 | €16,813 | -€5,041 | -23.1% |
| Suppliers | 440/4 | €21,854 | €16,813 | -€5,041 | -23.1% |
| Taxes, remuneration and social security | 45 | €14,952 | €34,239 | +€19,287 | +129% |
| Taxes | 450/3 | €14,952 | €24,569 | +€9,617 | +64.3% |
| Remuneration and social security | 454/9 | - | €9,670 | +€9,670 | |
| Non-recurring operating income | 76A | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,368 | €4,551 | -€5,817 | -56.1% |
| Other operating charges | 640/8 | €5,294 | €569 | -€4,726 | -89.3% |
| Gross operating margin | 9900 | €84,475 | €56,453 | -€28,022 | -33.2% |
| Operating profit (loss) | 9901 | €68,812 | €51,333 | -€17,479 | -25.4% |
| Financial income | 75/76B | €3 | €1 | -€2 | -66.6% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -66.6% |
| Financial charges | 65/66B | €1,783 | €819 | -€964 | -54.1% |
| Recurring financial charges | 65 | €1,783 | €819 | -€964 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €67,033 | €50,515 | -€16,518 | -24.6% |
| Income taxes | 67/77 | €43,616 | €12,203 | -€31,413 | -72.0% |
| Profit (loss) for the period | 9904 | €23,416 | €38,311 | +€14,895 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,416 | €38,311 | +€14,895 | +63.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.