ALISMO: 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.
ALISMO
Largest movements
- Tangible fixed assets -€35,451
down €35,451 (-5.8%), from €607,800 to €572,349
of which Land and buildings: -€35,237
- Cash +€21,609
up €21,609 (+20.3%), from €106,222 to €127,831
mainly Debts after one year (+€315,195) and Depreciation (+€49,025)
- Debts after one year +€315,195
new in 2025: €315,195
- Other debts -€312,297
down €312,297 (-93.5%), from €334,129 to €21,832
- Reserves -€22,942
down €22,942 (-4.1%), from €564,357 to €541,415
- Gross operating margin -€50,417
down €50,417 (-47.1%), from €106,954 to €56,537
- Taxes -€3,169
no longer reported in 2025 (was €3,169)
- Financial income +€2,302
up €2,302 (+45.9%), from €5,013 to €7,315
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 | €928,742 | €910,731 | -€18,011 | -1.9% |
| Fixed assets | 21/28 | €607,800 | €572,349 | -€35,451 | -5.8% |
| Tangible fixed assets | 22/27 | €607,800 | €572,349 | -€35,451 | -5.8% |
| Land and buildings | 22 | €606,877 | €571,640 | -€35,237 | -5.8% |
| Furniture and vehicles | 24 | €923 | €709 | -€214 | -23.2% |
| Current assets | 29/58 | €320,942 | €338,382 | +€17,440 | +5.4% |
| Amounts receivable after more than one year | 29 | €90,000 | €85,000 | -€5,000 | -5.6% |
| Other amounts receivable | 291 | €90,000 | €85,000 | -€5,000 | -5.6% |
| Amounts receivable within one year | 40/41 | €866 | €5,145 | +€4,279 | +494.4% |
| Trade receivables | 40 | €866 | €4,845 | +€3,979 | +459.8% |
| Other amounts receivable | 41 | - | €300 | +€300 | |
| Current investments | 50/53 | €116,418 | €120,318 | +€3,900 | +3.4% |
| Cash at bank and in hand | 54/58 | €106,222 | €127,831 | +€21,609 | +20.3% |
| Deferred charges and accrued income | 490/1 | €7,436 | €87 | -€7,349 | -98.8% |
| Total equity and liabilities | 10/49 | €928,742 | €910,731 | -€18,011 | -1.9% |
| Equity | 10/15 | €582,949 | €560,007 | -€22,942 | -3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €564,357 | €541,415 | -€22,942 | -4.1% |
| Distributable reserves | 133 | €564,357 | €541,415 | -€22,942 | -4.1% |
| Amounts payable | 17/49 | €345,793 | €350,724 | +€4,931 | +1.4% |
| Amounts payable after more than one year | 17 | - | €315,195 | +€315,195 | |
| Other amounts payable | 178/9 | - | €315,195 | +€315,195 | |
| Amounts payable within one year | 42/48 | €344,813 | €29,514 | -€315,299 | -91.4% |
| Trade debts | 44 | €3,588 | €704 | -€2,884 | -80.4% |
| Suppliers | 440/4 | €3,588 | €704 | -€2,884 | -80.4% |
| Taxes, remuneration and social security | 45 | €7,096 | €6,977 | -€118 | -1.7% |
| Taxes | 450/3 | €7,096 | €6,977 | -€118 | -1.7% |
| Other amounts payable | 47/48 | €334,129 | €21,832 | -€312,297 | -93.5% |
| Accrued charges and deferred income | 492/3 | €980 | €6,015 | +€5,035 | +513.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,588 | €49,025 | +€437 | +0.9% |
| Other operating charges | 640/8 | €14,761 | €14,504 | -€257 | -1.7% |
| Gross operating margin | 9900 | €106,954 | €56,537 | -€50,417 | -47.1% |
| Operating profit (loss) | 9901 | €43,605 | -€6,992 | -€50,596 | |
| Financial income | 75/76B | €5,013 | €7,315 | +€2,302 | +45.9% |
| Recurring financial income | 75 | €5,013 | €7,315 | +€2,302 | +45.9% |
| Financial charges | 65/66B | €13,764 | €12,871 | -€893 | -6.5% |
| Recurring financial charges | 65 | €13,764 | €12,871 | -€893 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €34,854 | -€12,547 | -€47,402 | |
| Income taxes | 67/77 | €3,169 | - | -€3,169 | |
| Profit (loss) for the period | 9904 | €31,686 | -€12,547 | -€44,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,686 | -€12,547 | -€44,233 |
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 8 October 2026 via checked.be.