ALITERRE: 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.
ALITERRE
Largest movements
- Cash -€38,934
down €38,934 (-34.6%), from €112,374 to €73,440
mainly Other debts (-€82,530) and Debts after one year (-€34,899)
- Tangible fixed assets -€38,870
down €38,870 (-6.4%), from €608,403 to €569,533
- Other debts -€82,530
down €82,530 (-45.2%), from €182,580 to €100,049
- Reserves +€43,167
up €43,167 (+12.7%), from €339,278 to €382,445
- Debts after one year -€34,899
down €34,899 (-23.9%), from €145,958 to €111,059
- Tax, wage and social debts +€11,889
up €11,889 (+121%), from €9,863 to €21,752
- Current portion of long-term debt -€10,534
down €10,534 (-23.1%), from €45,597 to €35,062
- Financial income -€1,346
down €1,346 (-100%), from €1,346 to €0
- Financial charges -€1,238
down €1,238 (-7.9%), from €15,717 to €14,479
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 | €733,642 | €660,916 | -€72,726 | -9.9% |
| Fixed assets | 21/28 | €608,403 | €569,533 | -€38,870 | -6.4% |
| Tangible fixed assets | 22/27 | €608,403 | €569,533 | -€38,870 | -6.4% |
| Land and buildings | 22 | €569,705 | €550,542 | -€19,162 | -3.4% |
| Plant, machinery and equipment | 23 | €2,511 | €1,895 | -€616 | -24.5% |
| Furniture and vehicles | 24 | €36,188 | €17,096 | -€19,092 | -52.8% |
| Current assets | 29/58 | €125,239 | €91,382 | -€33,857 | -27.0% |
| Amounts receivable within one year | 40/41 | €12,865 | €17,561 | +€4,695 | +36.5% |
| Trade receivables | 40 | €12,480 | €17,561 | +€5,080 | +40.7% |
| Other amounts receivable | 41 | €385 | €0 | -€385 | -100% |
| Cash at bank and in hand | 54/58 | €112,374 | €73,440 | -€38,934 | -34.6% |
| Deferred charges and accrued income | 490/1 | - | €382 | +€382 | |
| Total equity and liabilities | 10/49 | €733,642 | €660,916 | -€72,726 | -9.9% |
| Equity | 10/15 | €345,478 | €388,645 | +€43,167 | +12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €339,278 | €382,445 | +€43,167 | +12.7% |
| Distributable reserves | 133 | €339,278 | €382,445 | +€43,167 | +12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €388,164 | €272,271 | -€115,893 | -29.9% |
| Amounts payable after more than one year | 17 | €145,958 | €111,059 | -€34,899 | -23.9% |
| Financial debts | 170/4 | €145,958 | €111,059 | -€34,899 | -23.9% |
| Amounts payable within one year | 42/48 | €242,206 | €161,212 | -€80,994 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €45,597 | €35,062 | -€10,534 | -23.1% |
| Financial debts | 43 | €4,167 | €4,041 | -€125 | -3.0% |
| Credit institutions | 430/8 | €4,167 | €4,041 | -€125 | -3.0% |
| Trade debts | 44 | €0 | €307 | +€307 | |
| Suppliers | 440/4 | €0 | €307 | +€307 | |
| Taxes, remuneration and social security | 45 | €9,863 | €21,752 | +€11,889 | +121% |
| Taxes | 450/3 | €9,863 | €21,752 | +€11,889 | +121% |
| Other amounts payable | 47/48 | €182,580 | €100,049 | -€82,530 | -45.2% |
| Remuneration, social security and pensions | 62 | €249 | €120 | -€129 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,806 | €44,547 | -€259 | -0.6% |
| Other operating charges | 640/8 | €1,420 | €1,355 | -€65 | -4.6% |
| Gross operating margin | 9900 | €119,292 | €120,255 | +€964 | +0.8% |
| Operating profit (loss) | 9901 | €72,817 | €74,233 | +€1,416 | +1.9% |
| Financial income | 75/76B | €1,346 | €0 | -€1,346 | -100% |
| Recurring financial income | 75 | €1,346 | €0 | -€1,346 | -100% |
| Financial charges | 65/66B | €15,717 | €14,479 | -€1,238 | -7.9% |
| Recurring financial charges | 65 | €15,717 | €14,479 | -€1,238 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €58,446 | €59,754 | +€1,308 | +2.2% |
| Income taxes | 67/77 | €16,262 | €16,587 | +€325 | +2.0% |
| Profit (loss) for the period | 9904 | €42,184 | €43,167 | +€982 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,184 | €43,167 | +€982 | +2.3% |
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 29 October 2026 via checked.be.