ALISSON L.: 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.
ALISSON L.
Largest movements
- Receivables within one year +€32,465
new in 2025: €32,465
of which Other amounts receivable: +€24,433
- Cash +€18,138
up €18,138 (+69.0%), from €26,291 to €44,429
mainly Net result for the year (+€33,512) and Receivables after one year (+€10,940)
- Receivables after one year -€10,940
down €10,940 (-78.2%), from €13,984 to €3,044
of which Trade receivables: -€5,506
- Tangible fixed assets +€946
up €946 (+92.4%), from €1,024 to €1,970
- Profit (loss) carried forward +€33,512
up €33,512 (+131.9%), from €25,413 to €58,924
- Tax, wage and social debts +€7,287
up €7,287 (+49.6%), from €14,697 to €21,984
- Gross operating margin +€12,635
up €12,635 (+43.5%), from €29,079 to €41,714
- Taxes +€2,692
up €2,692 (+46.2%), from €5,827 to €8,519
- Financial income +€614
up €614 (+290.5%), from €211 to €825
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 | €41,299 | €81,908 | +€40,609 | +98.3% |
| Fixed assets | 21/28 | €1,024 | €1,970 | +€946 | +92.4% |
| Tangible fixed assets | 22/27 | €1,024 | €1,970 | +€946 | +92.4% |
| Furniture and vehicles | 24 | €1,024 | €1,970 | +€946 | +92.4% |
| Current assets | 29/58 | €40,275 | €79,938 | +€39,663 | +98.5% |
| Amounts receivable after more than one year | 29 | €13,984 | €3,044 | -€10,940 | -78.2% |
| Trade receivables | 290 | €5,506 | - | -€5,506 | |
| Other amounts receivable | 291 | €8,478 | €3,044 | -€5,434 | -64.1% |
| Amounts receivable within one year | 40/41 | - | €32,465 | +€32,465 | |
| Trade receivables | 40 | - | €8,031 | +€8,031 | |
| Other amounts receivable | 41 | - | €24,433 | +€24,433 | |
| Cash at bank and in hand | 54/58 | €26,291 | €44,429 | +€18,138 | +69.0% |
| Total equity and liabilities | 10/49 | €41,299 | €81,908 | +€40,609 | +98.3% |
| Equity | 10/15 | €26,413 | €59,924 | +€33,512 | +126.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,413 | €58,924 | +€33,512 | +131.9% |
| Amounts payable | 17/49 | €14,886 | €21,984 | +€7,097 | +47.7% |
| Amounts payable within one year | 42/48 | €14,886 | €21,984 | +€7,097 | +47.7% |
| Trade debts | 44 | €189 | - | -€189 | |
| Suppliers | 440/4 | €189 | - | -€189 | |
| Taxes, remuneration and social security | 45 | €14,697 | €21,984 | +€7,287 | +49.6% |
| Taxes | 450/3 | €14,697 | €21,984 | +€7,287 | +49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23 | €339 | +€315 | +1352.1% |
| Other operating charges | 640/8 | €248 | €88 | -€161 | -64.7% |
| Gross operating margin | 9900 | €29,079 | €41,714 | +€12,635 | +43.5% |
| Operating profit (loss) | 9901 | €28,807 | €41,287 | +€12,480 | +43.3% |
| Financial income | 75/76B | €211 | €825 | +€614 | +290.5% |
| Recurring financial income | 75 | €211 | €825 | +€614 | +290.5% |
| Financial charges | 65/66B | - | €81 | +€81 | |
| Recurring financial charges | 65 | - | €81 | +€81 | |
| Profit (loss) for the period before taxes | 9903 | €29,019 | €42,031 | +€13,012 | +44.8% |
| Income taxes | 67/77 | €5,827 | €8,519 | +€2,692 | +46.2% |
| Profit (loss) for the period | 9904 | €23,191 | €33,512 | +€10,320 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,191 | €33,512 | +€10,320 | +44.5% |
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 9 October 2026 via checked.be.