ALISES: 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.
What changed
ALISES
NACE 87.209, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€261,168
2024 · €222,015+€39,153
Equity
€2.1m
2024 · €1.9m+€242,208
Cash
€1.2m
2024 · €1.0m+€146,206
Balance sheet total
€5.3m
2024 · €5.1m+€264,613
Largest movements
Assets
- Current investments +€300,000
new in 2025: €300,000
- Receivables within one year -€160,674
down €160,674 (-88.0%), from €182,571 to €21,897
of which Trade receivables: -€159,777
- Cash +€146,206
up €146,206 (+14.5%), from €1.0m to €1.2m
mainly Depreciation (+€321,815) and Net result for the year (+€261,168)
Equity and liabilities
- Profit (loss) carried forward +€261,168
up €261,168 (+18.0%), from €1.5m to €1.7m
- Debts within one year +€177,596
up €177,596 (+14.9%), from €1.2m to €1.4m
of which Tax, wage and social debts: +€187,336
- Debts after one year -€137,602
down €137,602 (-8.3%), from €1.7m to €1.5m
Income statement
- Gross operating margin +€737,260
up €737,260 (+12.4%), from €5.9m to €6.7m
- Staff costs +€682,921
up €682,921 (+12.8%), from €5.3m to €6.0m
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.
Result 2024
€222,015
Gross operating margin
+€737,260
Staff costs
-€682,921
Depreciation
-€19,318
Write-downs
-€19,694
Other operating charges
+€5,477
Other operating items
-€7,787
Financial income
+€197
Financial charges
+€25,941
Result 2025
€261,168
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.
From operations
+€877,652
Investment
-€574,884
Financing
-€156,562
Cash 2024
€1.0m
From operations (derived)
+€877,652
Net result for the year
+€261,168
Depreciation
+€321,815
Receivables within one year
+€160,674
Deferred charges and accrued income
-€26,011
Debts within one year
+€177,596
Accrued charges and deferred income
-€17,590
Investment (derived)
-€574,884
Investment in fixed assets (net)
-€274,884
Current investments
-€300,000
Financing
-€156,562
Debts after one year
-€137,602
Contributions, distributions and other
-€18,960
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,070,257 | €5,334,870 | +€264,613 | +5.2% |
| Fixed assets | 21/28 | €3,699,618 | €3,652,687 | -€46,931 | -1.3% |
| Tangible fixed assets | 22/27 | €3,696,024 | €3,649,079 | -€46,944 | -1.3% |
| Land and buildings | 22 | €2,469,915 | €2,321,343 | -€148,572 | -6.0% |
| Plant, machinery and equipment | 23 | €530,127 | €622,578 | +€92,451 | +17.4% |
| Furniture and vehicles | 24 | €127,390 | €110,826 | -€16,565 | -13.0% |
| Leasing and similar rights | 25 | €411,054 | €396,900 | -€14,154 | -3.4% |
| Other tangible fixed assets | 26 | €2,227 | €1,484 | -€742 | -33.3% |
| Assets under construction and advance payments | 27 | €155,311 | €195,948 | +€40,637 | +26.2% |
| Financial fixed assets | 28 | €3,594 | €3,608 | +€14 | +0.4% |
| Current assets | 29/58 | €1,370,640 | €1,682,183 | +€311,543 | +22.7% |
| Amounts receivable within one year | 40/41 | €182,571 | €21,897 | -€160,674 | -88.0% |
| Trade receivables | 40 | €175,393 | €15,616 | -€159,777 | -91.1% |
| Other amounts receivable | 41 | €7,178 | €6,280 | -€897 | -12.5% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €1,005,922 | €1,152,128 | +€146,206 | +14.5% |
| Deferred charges and accrued income | 490/1 | €182,147 | €208,158 | +€26,011 | +14.3% |
| Total equity and liabilities | 10/49 | €5,070,257 | €5,334,870 | +€264,613 | +5.2% |
| Equity | 10/15 | €1,870,560 | €2,112,769 | +€242,208 | +12.9% |
| Reserves | 13 | €66,819 | €66,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,450,838 | €1,712,006 | +€261,168 | +18.0% |
| Investment grants | 15 | €352,903 | €333,943 | -€18,960 | -5.4% |
| Provisions and deferred taxes | 16 | €10,567 | €10,567 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,567 | €10,567 | = | 0.0% |
| Environmental obligations | 163 | €10,567 | €10,567 | = | 0.0% |
| Amounts payable | 17/49 | €3,189,130 | €3,211,534 | +€22,404 | +0.7% |
| Amounts payable after more than one year | 17 | €1,652,935 | €1,515,333 | -€137,602 | -8.3% |
| Financial debts | 170/4 | €1,652,935 | €1,515,333 | -€137,602 | -8.3% |
| Amounts payable within one year | 42/48 | €1,191,694 | €1,369,290 | +€177,596 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €200,607 | €193,899 | -€6,708 | -3.3% |
| Trade debts | 44 | €164,069 | €156,300 | -€7,769 | -4.7% |
| Suppliers | 440/4 | €164,069 | €156,300 | -€7,769 | -4.7% |
| Taxes, remuneration and social security | 45 | €803,823 | €991,159 | +€187,336 | +23.3% |
| Taxes | 450/3 | €76,135 | €146,701 | +€70,566 | +92.7% |
| Remuneration and social security | 454/9 | €727,687 | €844,458 | +€116,770 | +16.0% |
| Accrued charges and deferred income | 492/3 | €344,500 | €326,911 | -€17,590 | -5.1% |
| Non-recurring operating income | 76A | €13,804 | €3,002 | -€10,801 | -78.3% |
| Remuneration, social security and pensions | 62 | €5,319,396 | €6,002,317 | +€682,921 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302,497 | €321,815 | +€19,318 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,258 | €7,436 | +€19,694 | |
| Other operating charges | 640/8 | €45,534 | €40,057 | -€5,477 | -12.0% |
| Non-recurring operating charges | 66A | €623 | €3,356 | +€2,733 | +438.5% |
| Gross operating margin | 9900 | €5,933,792 | €6,671,052 | +€737,260 | +12.4% |
| Operating profit (loss) | 9901 | €283,055 | €296,070 | +€13,016 | +4.6% |
| Financial income | 75/76B | €1,682 | €1,879 | +€197 | +11.7% |
| Recurring financial income | 75 | €1,682 | €1,879 | +€197 | +11.7% |
| Financial charges | 65/66B | €62,722 | €36,781 | -€25,941 | -41.4% |
| Recurring financial charges | 65 | €62,722 | €36,781 | -€25,941 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €222,015 | €261,168 | +€39,153 | +17.6% |
| Profit (loss) for the period | 9904 | €222,015 | €261,168 | +€39,153 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €222,015 | €261,168 | +€39,153 | +17.6% |
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 3 October 2026 via checked.be.