ALISILY: 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.
ALISILY
Largest movements
- Cash +€53,147
up €53,147 (+509.4%), from €10,433 to €63,580
mainly Receivables within one year (+€49,670) and Depreciation (+€48,363)
- Receivables within one year -€49,670
down €49,670 (-27.6%), from €179,870 to €130,200
of which Trade receivables: -€26,560
- Tangible fixed assets -€13,413
down €13,413 (-2.5%), from €530,279 to €516,867
of which Land and buildings: -€20,379
- Debts after one year -€64,329
down €64,329 (-12.0%), from €536,231 to €471,902
- Reserves +€39,000
up €39,000 (+26.8%), from €145,293 to €184,293
of which Distributable reserves: +€39,000
- Other debts -€38,000
down €38,000 (-45.4%), from €83,725 to €45,725
- Accrued charges and deferred income +€28,394
new in 2025: €28,394
- Tax, wage and social debts +€19,219
up €19,219 (+145.9%), from €13,170 to €32,390
of which Taxes: +€19,241
- Other operating charges -€44,104
down €44,104 (-86.2%), from €51,154 to €7,051
- Financial charges +€18,722
up €18,722 (+6959.6%), from €269 to €18,991
- Gross operating margin +€13,407
up €13,407 (+10.9%), from €123,074 to €136,481
- Taxes +€11,592
up €11,592 (+126.7%), from €9,152 to €20,743
- Depreciation +€2,879
up €2,879 (+6.3%), from €45,485 to €48,363
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 | €842,154 | €833,209 | -€8,946 | -1.1% |
| Formation expenses | 20 | - | €990 | +€990 | |
| Fixed assets | 21/28 | €651,851 | €638,439 | -€13,413 | -2.1% |
| Tangible fixed assets | 22/27 | €530,279 | €516,867 | -€13,413 | -2.5% |
| Land and buildings | 22 | €484,464 | €464,085 | -€20,379 | -4.2% |
| Plant, machinery and equipment | 23 | €8,611 | €7,313 | -€1,298 | -15.1% |
| Furniture and vehicles | 24 | €37,205 | €45,469 | +€8,264 | +22.2% |
| Financial fixed assets | 28 | €121,572 | €121,572 | = | 0.0% |
| Current assets | 29/58 | €190,303 | €193,780 | +€3,477 | +1.8% |
| Amounts receivable within one year | 40/41 | €179,870 | €130,200 | -€49,670 | -27.6% |
| Trade receivables | 40 | €119,049 | €92,489 | -€26,560 | -22.3% |
| Other amounts receivable | 41 | €60,821 | €37,711 | -€23,110 | -38.0% |
| Cash at bank and in hand | 54/58 | €10,433 | €63,580 | +€53,147 | +509.4% |
| Total equity and liabilities | 10/49 | €842,154 | €833,209 | -€8,946 | -1.1% |
| Equity | 10/15 | €164,731 | €203,984 | +€39,253 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,293 | €184,293 | +€39,000 | +26.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €143,433 | €182,433 | +€39,000 | +27.2% |
| Profit (loss) carried forward | 14 | €839 | €1,092 | +€253 | +30.2% |
| Amounts payable | 17/49 | €677,423 | €629,224 | -€48,199 | -7.1% |
| Amounts payable after more than one year | 17 | €536,231 | €471,902 | -€64,329 | -12.0% |
| Financial debts | 170/4 | €536,231 | €471,902 | -€64,329 | -12.0% |
| Amounts payable within one year | 42/48 | €141,192 | €128,929 | -€12,263 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €32,897 | €30,002 | -€2,895 | -8.8% |
| Trade debts | 44 | €0 | €9,412 | +€9,412 | +31373566.7% |
| Suppliers | 440/4 | €0 | €9,412 | +€9,412 | +31373566.7% |
| Advances received on contracts in progress | 46 | €11,400 | €11,400 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,170 | €32,390 | +€19,219 | +145.9% |
| Taxes | 450/3 | €8,950 | €28,191 | +€19,241 | +215.0% |
| Remuneration and social security | 454/9 | €4,221 | €4,199 | -€22 | -0.5% |
| Other amounts payable | 47/48 | €83,725 | €45,725 | -€38,000 | -45.4% |
| Accrued charges and deferred income | 492/3 | - | €28,394 | +€28,394 | |
| Remuneration, social security and pensions | 62 | €1,244 | €2,080 | +€836 | +67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,485 | €48,363 | +€2,879 | +6.3% |
| Other operating charges | 640/8 | €51,154 | €7,051 | -€44,104 | -86.2% |
| Gross operating margin | 9900 | €123,074 | €136,481 | +€13,407 | +10.9% |
| Operating profit (loss) | 9901 | €25,191 | €78,987 | +€53,796 | +213.5% |
| Financial charges | 65/66B | €269 | €18,991 | +€18,722 | +6959.6% |
| Recurring financial charges | 65 | €269 | €18,991 | +€18,722 | +6959.6% |
| Profit (loss) for the period before taxes | 9903 | €24,922 | €59,996 | +€35,074 | +140.7% |
| Income taxes | 67/77 | €9,152 | €20,743 | +€11,592 | +126.7% |
| Profit (loss) for the period | 9904 | €15,771 | €39,253 | +€23,482 | +148.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,771 | €39,253 | +€23,482 | +148.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.