ALISONS: 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.
ALISONS
Largest movements
- Cash -€31,550
down €31,550 (-97.4%), from €32,400 to €850
mainly Net result for the year (-€27,790) and Accrued charges and deferred income (-€10,906)
- Receivables within one year -€14,177
down €14,177 (-6.2%), from €227,822 to €213,644
of which Trade receivables: -€18,904
- Profit (loss) carried forward -€27,790
down €27,790 (-24.1%), from €115,107 to €87,317
- Accrued charges and deferred income -€10,906
no longer reported in 2025 (was €10,906)
- Trade debts -€7,257
down €7,257 (-14.6%), from €49,587 to €42,330
- Gross operating margin -€31,904
down €31,904, from €9,101 to -€22,803
- Staff costs +€14,984
new in 2025: €14,984
- Financial income +€8,218
up €8,218 (+177%), from €4,648 to €12,866
- Taxes -€2,684
down €2,684 (-91.9%), from €2,920 to €236
- Other operating charges -€1,059
down €1,059 (-74.4%), from €1,423 to €364
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 | €262,350 | €215,719 | -€46,631 | -17.8% |
| Fixed assets | 21/28 | €1,929 | €1,225 | -€704 | -36.5% |
| Intangible fixed assets | 21 | €265 | €185 | -€80 | -30.0% |
| Tangible fixed assets | 22/27 | €823 | €198 | -€625 | -75.9% |
| Furniture and vehicles | 24 | €823 | €198 | -€625 | -75.9% |
| Financial fixed assets | 28 | €841 | €841 | = | 0.0% |
| Current assets | 29/58 | €260,421 | €214,494 | -€45,927 | -17.6% |
| Amounts receivable within one year | 40/41 | €227,822 | €213,644 | -€14,177 | -6.2% |
| Trade receivables | 40 | €194,270 | €175,366 | -€18,904 | -9.7% |
| Other amounts receivable | 41 | €33,552 | €38,279 | +€4,727 | +14.1% |
| Cash at bank and in hand | 54/58 | €32,400 | €850 | -€31,550 | -97.4% |
| Deferred charges and accrued income | 490/1 | €200 | - | -€200 | |
| Total equity and liabilities | 10/49 | €262,350 | €215,719 | -€46,631 | -17.8% |
| Equity | 10/15 | €196,912 | €169,122 | -€27,790 | -14.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,107 | €87,317 | -€27,790 | -24.1% |
| Amounts payable | 17/49 | €65,438 | €46,597 | -€18,841 | -28.8% |
| Amounts payable within one year | 42/48 | €54,532 | €46,597 | -€7,935 | -14.6% |
| Financial debts | 43 | €109 | €1,331 | +€1,223 | +1,127% |
| Credit institutions | 430/8 | €109 | €1,331 | +€1,223 | +1,127% |
| Trade debts | 44 | €49,587 | €42,330 | -€7,257 | -14.6% |
| Suppliers | 440/4 | €49,587 | €42,330 | -€7,257 | -14.6% |
| Taxes, remuneration and social security | 45 | €4,837 | €2,936 | -€1,901 | -39.3% |
| Taxes | 450/3 | €4,837 | €2,936 | -€1,901 | -39.3% |
| Accrued charges and deferred income | 492/3 | €10,906 | - | -€10,906 | |
| Remuneration, social security and pensions | 62 | - | €14,984 | +€14,984 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,235 | €704 | -€530 | -43.0% |
| Other operating charges | 640/8 | €1,423 | €364 | -€1,059 | -74.4% |
| Gross operating margin | 9900 | €9,101 | -€22,803 | -€31,904 | |
| Operating profit (loss) | 9901 | €6,444 | -€38,855 | -€45,299 | |
| Financial income | 75/76B | €4,648 | €12,866 | +€8,218 | +177% |
| Recurring financial income | 75 | €4,648 | €12,866 | +€8,218 | +177% |
| Financial charges | 65/66B | €1,765 | €1,565 | -€200 | -11.3% |
| Recurring financial charges | 65 | €1,765 | €1,565 | -€200 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €9,327 | -€27,554 | -€36,881 | |
| Income taxes | 67/77 | €2,920 | €236 | -€2,684 | -91.9% |
| Profit (loss) for the period | 9904 | €6,407 | -€27,790 | -€34,197 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,407 | -€27,790 | -€34,197 |
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 18 October 2026 via checked.be.