ALISEOS: 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.
ALISEOS
Largest movements
- Cash +€17,185
up €17,185 (+51.6%), from €33,296 to €50,481
mainly Tax, wage and social debts (+€12,804) and Other debts (+€10,856)
- Receivables within one year +€15,062
up €15,062 (+120.2%), from €12,534 to €27,596
- Tax, wage and social debts +€12,804
up €12,804 (+180.5%), from €7,095 to €19,899
- Other debts +€10,856
up €10,856 (+34.6%), from €31,351 to €42,207
- Profit (loss) carried forward +€9,597
up €9,597 (+73.7%), from -€13,030 to -€3,433
- Gross operating margin +€10,432
up €10,432 (+183.9%), from €5,672 to €16,104
- Taxes +€2,350
up €2,350 (+117.1%), from €2,007 to €4,357
- Other operating charges -€240
down €240 (-79.1%), from €303 to €63
- Financial charges -€192
down €192 (-11.2%), from €1,712 to €1,520
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 | €48,330 | €80,840 | +€32,511 | +67.3% |
| Fixed assets | 21/28 | €1,017 | €1,741 | +€724 | +71.3% |
| Tangible fixed assets | 22/27 | €967 | €1,691 | +€724 | +74.9% |
| Furniture and vehicles | 24 | €967 | €1,691 | +€724 | +74.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €47,313 | €79,099 | +€31,786 | +67.2% |
| Amounts receivable within one year | 40/41 | €12,534 | €27,596 | +€15,062 | +120.2% |
| Trade receivables | 40 | €12,534 | €27,596 | +€15,062 | +120.2% |
| Cash at bank and in hand | 54/58 | €33,296 | €50,481 | +€17,185 | +51.6% |
| Deferred charges and accrued income | 490/1 | €1,483 | €1,022 | -€460 | -31.1% |
| Total equity and liabilities | 10/49 | €48,330 | €80,840 | +€32,511 | +67.3% |
| Equity | 10/15 | €7,430 | €17,027 | +€9,597 | +129.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,030 | -€3,433 | +€9,597 | +73.7% |
| Amounts payable | 17/49 | €40,900 | €63,813 | +€22,913 | +56.0% |
| Amounts payable within one year | 42/48 | €39,259 | €62,365 | +€23,106 | +58.9% |
| Trade debts | 44 | €813 | €258 | -€555 | -68.2% |
| Suppliers | 440/4 | €813 | €258 | -€555 | -68.2% |
| Taxes, remuneration and social security | 45 | €7,095 | €19,899 | +€12,804 | +180.5% |
| Taxes | 450/3 | €7,095 | €19,899 | +€12,804 | +180.5% |
| Other amounts payable | 47/48 | €31,351 | €42,207 | +€10,856 | +34.6% |
| Accrued charges and deferred income | 492/3 | €1,641 | €1,449 | -€192 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €670 | €565 | -€105 | -15.6% |
| Other operating charges | 640/8 | €303 | €63 | -€240 | -79.1% |
| Gross operating margin | 9900 | €5,672 | €16,104 | +€10,432 | +183.9% |
| Operating profit (loss) | 9901 | €4,699 | €15,475 | +€10,776 | +229.4% |
| Financial charges | 65/66B | €1,712 | €1,520 | -€192 | -11.2% |
| Recurring financial charges | 65 | €1,712 | €1,520 | -€192 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €2,986 | €13,954 | +€10,968 | +367.3% |
| Income taxes | 67/77 | €2,007 | €4,357 | +€2,350 | +117.1% |
| Profit (loss) for the period | 9904 | €979 | €9,597 | +€8,618 | +880.1% |
| Profit (loss) for the period to be appropriated | 9905 | €979 | €9,597 | +€8,618 | +880.1% |
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 12 October 2026 via checked.be.