AliseTar: 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.
AliseTar
Largest movements
- Cash -€24,433
down €24,433 (-47.6%), from €51,300 to €26,867
mainly Contributions, distributions and other (-€53,750) and Tax, wage and social debts (-€16,120)
- Receivables within one year -€17,700
down €17,700 (-55.1%), from €32,109 to €14,409
of which Trade receivables: -€15,922
- Tangible fixed assets +€5,147
up €5,147 (+100.0%), from €5,150 to €10,297
- Deferred charges and accrued income +€3,666
up €3,666 (+345.7%), from €1,060 to €4,726
- Tax, wage and social debts -€16,120
down €16,120 (-71.4%), from €22,590 to €6,470
- Other debts -€13,010
down €13,010 (-28.9%), from €45,052 to €32,042
- Profit (loss) carried forward -€4,519
down €4,519, from €32 to -€4,487
- Gross operating margin -€1,835
down €1,835 (-2.7%), from €69,129 to €67,294
- Other operating charges -€1,478
no longer reported in 2025 (was €1,478)
- Depreciation +€1,272
up €1,272 (+47.3%), from €2,690 to €3,962
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 | €89,618 | €56,299 | -€33,320 | -37.2% |
| Fixed assets | 21/28 | €5,150 | €10,297 | +€5,147 | +100.0% |
| Tangible fixed assets | 22/27 | €5,150 | €10,297 | +€5,147 | +100.0% |
| Furniture and vehicles | 24 | €5,150 | €10,297 | +€5,147 | +100.0% |
| Current assets | 29/58 | €84,469 | €46,002 | -€38,467 | -45.5% |
| Amounts receivable within one year | 40/41 | €32,109 | €14,409 | -€17,700 | -55.1% |
| Trade receivables | 40 | €30,331 | €14,409 | -€15,922 | -52.5% |
| Other amounts receivable | 41 | €1,777 | €0 | -€1,777 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,300 | €26,867 | -€24,433 | -47.6% |
| Deferred charges and accrued income | 490/1 | €1,060 | €4,726 | +€3,666 | +345.7% |
| Total equity and liabilities | 10/49 | €89,618 | €56,299 | -€33,320 | -37.2% |
| Equity | 10/15 | €19,558 | €15,039 | -€4,519 | -23.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €925 | €925 | = | 0.0% |
| Non-distributable reserves | 130/1 | €925 | €925 | = | 0.0% |
| Reserves not available under the articles | 1311 | €925 | €925 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32 | -€4,487 | -€4,519 | |
| Amounts payable | 17/49 | €70,060 | €41,260 | -€28,800 | -41.1% |
| Amounts payable within one year | 42/48 | €69,995 | €41,193 | -€28,802 | -41.1% |
| Trade debts | 44 | €2,352 | €2,680 | +€329 | +14.0% |
| Suppliers | 440/4 | €2,352 | €2,680 | +€329 | +14.0% |
| Taxes, remuneration and social security | 45 | €22,590 | €6,470 | -€16,120 | -71.4% |
| Taxes | 450/3 | €22,590 | €6,470 | -€16,120 | -71.4% |
| Other amounts payable | 47/48 | €45,052 | €32,042 | -€13,010 | -28.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,690 | €3,962 | +€1,272 | +47.3% |
| Other operating charges | 640/8 | €1,478 | - | -€1,478 | |
| Gross operating margin | 9900 | €69,129 | €67,294 | -€1,835 | -2.7% |
| Operating profit (loss) | 9901 | €64,961 | €63,332 | -€1,629 | -2.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €94 | €114 | +€20 | +20.8% |
| Recurring financial charges | 65 | €94 | €110 | +€16 | +17.2% |
| Non-recurring financial charges | 66B | - | €3 | +€3 | |
| Profit (loss) for the period before taxes | 9903 | €64,867 | €63,218 | -€1,649 | -2.5% |
| Income taxes | 67/77 | €14,366 | €13,988 | -€378 | -2.6% |
| Profit (loss) for the period | 9904 | €50,501 | €49,231 | -€1,271 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,501 | €49,231 | -€1,271 | -2.5% |
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 2 October 2026 via checked.be.