ALITER: 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.
ALITER
Largest movements
- Tangible fixed assets -€5,405
down €5,405 (-8.6%), from €62,628 to €57,223
of which Land and buildings: -€5,166
- Cash -€1,929
down €1,929 (-29.3%), from €6,596 to €4,666
mainly Other debts (-€7,538) and Deferred charges and accrued income (-€1,590)
- Deferred charges and accrued income +€1,590
new in 2025: €1,590
- Other debts -€7,538
down €7,538 (-40.3%), from €18,714 to €11,177
- Profit (loss) carried forward +€1,889
up €1,889 (+6.6%), from €28,676 to €30,565
- Purchases and services +€653
up €653 (+5.2%), from €12,492 to €13,146
- Turnover +€362
up €362 (+1.6%), from €23,025 to €23,387
- Gross operating margin -€291
down €291 (-2.8%), from €10,533 to €10,241
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 | €75,224 | €69,479 | -€5,744 | -7.6% |
| Fixed assets | 21/28 | €62,628 | €57,223 | -€5,405 | -8.6% |
| Tangible fixed assets | 22/27 | €62,628 | €57,223 | -€5,405 | -8.6% |
| Land and buildings | 22 | €62,320 | €57,154 | -€5,166 | -8.3% |
| Plant, machinery and equipment | 23 | €171 | €68 | -€102 | -59.9% |
| Furniture and vehicles | 24 | €137 | - | -€137 | |
| Current assets | 29/58 | €12,596 | €12,257 | -€339 | -2.7% |
| Amounts receivable within one year | 40/41 | €6,000 | €6,000 | +€0 | 0.0% |
| Other amounts receivable | 41 | €6,000 | €6,000 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €6,596 | €4,666 | -€1,929 | -29.3% |
| Deferred charges and accrued income | 490/1 | - | €1,590 | +€1,590 | |
| Total equity and liabilities | 10/49 | €75,224 | €69,479 | -€5,744 | -7.6% |
| Equity | 10/15 | €53,217 | €55,106 | +€1,889 | +3.5% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €2,231 | €2,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,676 | €30,565 | +€1,889 | +6.6% |
| Amounts payable | 17/49 | €22,006 | €14,373 | -€7,633 | -34.7% |
| Amounts payable within one year | 42/48 | €22,006 | €14,373 | -€7,633 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | €1,500 | = | 0.0% |
| Trade debts | 44 | €1,792 | €1,697 | -€95 | -5.3% |
| Suppliers | 440/4 | €1,792 | €1,697 | -€95 | -5.3% |
| Other amounts payable | 47/48 | €18,714 | €11,177 | -€7,538 | -40.3% |
| Turnover | 70 | €23,025 | €23,387 | +€362 | +1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,492 | €13,146 | +€653 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,623 | €5,405 | -€218 | -3.9% |
| Other operating charges | 640/8 | €2,791 | €2,636 | -€155 | -5.5% |
| Gross operating margin | 9900 | €10,533 | €10,241 | -€291 | -2.8% |
| Operating profit (loss) | 9901 | €2,119 | €2,200 | +€82 | +3.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +173% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +173% |
| Financial charges | 65/66B | €331 | €312 | -€20 | -5.9% |
| Recurring financial charges | 65 | €331 | €312 | -€20 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €1,787 | €1,889 | +€101 | +5.7% |
| Income taxes | 67/77 | €0 | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | €1,787 | €1,889 | +€101 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,787 | €1,889 | +€101 | +5.7% |
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 13 October 2026 via checked.be.