ALISSPRO: 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.
ALISSPRO
Largest movements
- Cash +€156,440
up €156,440 (+176.9%), from €88,420 to €244,859
mainly Net result for the year (+€85,921) and Current investments (+€75,000)
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Receivables within one year +€12,702
up €12,702 (+587.8%), from €2,161 to €14,862
of which Trade receivables: +€14,432
- Reserves +€73,662
up €73,662 (+52.1%), from €141,386 to €215,049
of which Distributable reserves: +€73,662
- Other debts +€12,259
new in 2025: €12,259
- Tax, wage and social debts +€4,652
up €4,652 (+26.8%), from €17,349 to €22,001
- Gross operating margin +€36,816
up €36,816 (+44.7%), from €82,322 to €119,138
- Taxes +€7,567
up €7,567 (+30.1%), from €25,153 to €32,721
- Depreciation -€6,641
down €6,641 (-81.3%), from €8,167 to €1,526
- Financial income +€2,411
up €2,411 (+20259.2%), from €12 to €2,423
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 | €179,002 | €269,755 | +€90,752 | +50.7% |
| Fixed assets | 21/28 | €5,063 | €4,995 | -€68 | -1.3% |
| Tangible fixed assets | 22/27 | €5,063 | €4,995 | -€68 | -1.3% |
| Furniture and vehicles | 24 | €5,063 | €4,995 | -€68 | -1.3% |
| Current assets | 29/58 | €173,939 | €264,759 | +€90,820 | +52.2% |
| Stocks and contracts in progress | 3 | €4,301 | €1,613 | -€2,688 | -62.5% |
| Stocks | 30/36 | €4,301 | €1,613 | -€2,688 | -62.5% |
| Amounts receivable within one year | 40/41 | €2,161 | €14,862 | +€12,702 | +587.8% |
| Trade receivables | 40 | €431 | €14,862 | +€14,432 | +3349.6% |
| Other amounts receivable | 41 | €1,730 | - | -€1,730 | |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €88,420 | €244,859 | +€156,440 | +176.9% |
| Deferred charges and accrued income | 490/1 | €4,057 | €3,424 | -€633 | -15.6% |
| Total equity and liabilities | 10/49 | €179,002 | €269,755 | +€90,752 | +50.7% |
| Equity | 10/15 | €159,986 | €233,649 | +€73,662 | +46.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,386 | €215,049 | +€73,662 | +52.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €139,526 | €213,189 | +€73,662 | +52.8% |
| Amounts payable | 17/49 | €19,016 | €36,106 | +€17,090 | +89.9% |
| Amounts payable within one year | 42/48 | €19,016 | €35,863 | +€16,847 | +88.6% |
| Trade debts | 44 | €1,667 | €1,603 | -€63 | -3.8% |
| Suppliers | 440/4 | €1,667 | €1,603 | -€63 | -3.8% |
| Taxes, remuneration and social security | 45 | €17,349 | €22,001 | +€4,652 | +26.8% |
| Taxes | 450/3 | €17,349 | €22,001 | +€4,652 | +26.8% |
| Other amounts payable | 47/48 | - | €12,259 | +€12,259 | |
| Accrued charges and deferred income | 492/3 | - | €243 | +€243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,167 | €1,526 | -€6,641 | -81.3% |
| Other operating charges | 640/8 | €654 | €506 | -€148 | -22.6% |
| Gross operating margin | 9900 | €82,322 | €119,138 | +€36,816 | +44.7% |
| Operating profit (loss) | 9901 | €73,501 | €117,106 | +€43,605 | +59.3% |
| Financial income | 75/76B | €12 | €2,423 | +€2,411 | +20259.2% |
| Recurring financial income | 75 | €12 | €2,423 | +€2,411 | +20259.2% |
| Financial charges | 65/66B | €680 | €887 | +€206 | +30.3% |
| Recurring financial charges | 65 | €680 | €887 | +€206 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €72,833 | €118,642 | +€45,809 | +62.9% |
| Income taxes | 67/77 | €25,153 | €32,721 | +€7,567 | +30.1% |
| Profit (loss) for the period | 9904 | €47,679 | €85,921 | +€38,242 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,679 | €85,921 | +€38,242 | +80.2% |
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 6 October 2026 via checked.be.