ALISHBA: 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.
ALISHBA
Largest movements
- Tangible fixed assets -€6,753
down €6,753 (-41.9%), from €16,124 to €9,371
of which Furniture and vehicles: -€6,666
- Receivables within one year +€1,830
up €1,830 (+102%), from €1,788 to €3,618
of which Trade receivables: +€1,830
- Stocks and contracts -€1,414
down €1,414 (-3.4%), from €41,191 to €39,777
- Tax, wage and social debts +€17,405
up €17,405 (+292%), from €5,964 to €23,369
of which Remuneration and social security: +€16,784
- Profit (loss) carried forward -€9,499
down €9,499 (-43.8%), from €21,666 to €12,167
- Trade debts -€7,451
down €7,451 (-41.2%), from €18,076 to €10,625
- Debts after one year -€6,980
down €6,980 (-65.7%), from €10,619 to €3,639
- Turnover -€52,065
down €52,065 (-13.0%), from €401,730 to €349,665
- Purchases and services -€50,513
down €50,513 (-12.7%), from €398,818 to €348,305
- Gross operating margin -€5,919
down €5,919 (-43.1%), from €13,739 to €7,821
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 | €70,985 | €64,840 | -€6,145 | -8.7% |
| Fixed assets | 21/28 | €24,974 | €18,221 | -€6,753 | -27.0% |
| Tangible fixed assets | 22/27 | €16,124 | €9,371 | -€6,753 | -41.9% |
| Plant, machinery and equipment | 23 | €87 | - | -€87 | |
| Furniture and vehicles | 24 | €16,037 | €9,371 | -€6,666 | -41.6% |
| Financial fixed assets | 28 | €8,850 | €8,850 | = | 0.0% |
| Current assets | 29/58 | €46,011 | €46,619 | +€608 | +1.3% |
| Stocks and contracts in progress | 3 | €41,191 | €39,777 | -€1,414 | -3.4% |
| Stocks | 30/36 | €41,191 | €39,777 | -€1,414 | -3.4% |
| Amounts receivable within one year | 40/41 | €1,788 | €3,618 | +€1,830 | +102% |
| Trade receivables | 40 | €1,297 | €3,127 | +€1,830 | +141% |
| Other amounts receivable | 41 | €491 | €491 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,033 | €2,782 | -€251 | -8.3% |
| Deferred charges and accrued income | 490/1 | - | €442 | +€442 | |
| Total equity and liabilities | 10/49 | €70,985 | €64,840 | -€6,145 | -8.7% |
| Equity | 10/15 | €29,726 | €20,227 | -€9,499 | -32.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,666 | €12,167 | -€9,499 | -43.8% |
| Amounts payable | 17/49 | €41,259 | €44,613 | +€3,354 | +8.1% |
| Amounts payable after more than one year | 17 | €10,619 | €3,639 | -€6,980 | -65.7% |
| Financial debts | 170/4 | €10,619 | €3,639 | -€6,980 | -65.7% |
| Amounts payable within one year | 42/48 | €30,640 | €40,974 | +€10,334 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €6,601 | €6,980 | +€379 | +5.7% |
| Trade debts | 44 | €18,076 | €10,625 | -€7,451 | -41.2% |
| Suppliers | 440/4 | €18,076 | €10,625 | -€7,451 | -41.2% |
| Taxes, remuneration and social security | 45 | €5,964 | €23,369 | +€17,405 | +292% |
| Taxes | 450/3 | €2,003 | €2,624 | +€621 | +31.0% |
| Remuneration and social security | 454/9 | €3,961 | €20,745 | +€16,784 | +424% |
| Turnover | 70 | €401,730 | €349,665 | -€52,065 | -13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €398,818 | €348,305 | -€50,513 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,511 | €6,753 | +€2,242 | +49.7% |
| Other operating charges | 640/8 | €3,077 | €6,890 | +€3,813 | +124% |
| Gross operating margin | 9900 | €13,739 | €7,821 | -€5,919 | -43.1% |
| Operating profit (loss) | 9901 | €6,151 | -€5,822 | -€11,973 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.6% |
| Financial charges | 65/66B | €1,779 | €3,766 | +€1,988 | +112% |
| Recurring financial charges | 65 | €1,779 | €3,766 | +€1,988 | +112% |
| Profit (loss) for the period before taxes | 9903 | €4,373 | -€9,588 | -€13,961 | |
| Income taxes | 67/77 | €750 | -€89 | -€839 | |
| Profit (loss) for the period | 9904 | €3,623 | -€9,499 | -€13,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,623 | -€9,499 | -€13,122 |
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 14 October 2026 via checked.be.