ALIUD CONSULTING: 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.
ALIUD CONSULTING
Largest movements
- Cash -€4,824
down €4,824 (-49.6%), from €9,723 to €4,898
mainly Other debts (-€4,093) and Contributions, distributions and other (-€2,000)
- Tangible fixed assets +€1,376
new in 2025: €1,376
- Receivables within one year -€819
down €819 (-2.8%), from €28,891 to €28,072
- Other debts -€4,093
down €4,093 (-72.7%), from €5,628 to €1,534
- Trade debts -€1,403
down €1,403 (-98.2%), from €1,428 to €25
- Tax, wage and social debts +€1,328
up €1,328 (+10.8%), from €12,288 to €13,615
- Gross operating margin -€7,261
down €7,261 (-60.5%), from €12,000 to €4,739
- Depreciation -€1,816
down €1,816 (-97.2%), from €1,869 to €53
- Taxes -€1,071
down €1,071 (-42.1%), from €2,546 to €1,475
- Other operating charges -€912
down €912 (-49.1%), from €1,858 to €946
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 | €38,613 | €34,476 | -€4,137 | -10.7% |
| Fixed assets | 21/28 | - | €1,376 | +€1,376 | |
| Tangible fixed assets | 22/27 | - | €1,376 | +€1,376 | |
| Furniture and vehicles | 24 | - | €1,376 | +€1,376 | |
| Current assets | 29/58 | €38,613 | €33,100 | -€5,513 | -14.3% |
| Amounts receivable within one year | 40/41 | €28,891 | €28,072 | -€819 | -2.8% |
| Trade receivables | 40 | €28,891 | €28,072 | -€819 | -2.8% |
| Cash at bank and in hand | 54/58 | €9,723 | €4,898 | -€4,824 | -49.6% |
| Deferred charges and accrued income | 490/1 | - | €130 | +€130 | |
| Total equity and liabilities | 10/49 | €38,613 | €34,476 | -€4,137 | -10.7% |
| Equity | 10/15 | €19,270 | €19,302 | +€32 | +0.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,770 | €13,802 | +€32 | +0.2% |
| Amounts payable | 17/49 | €19,344 | €15,175 | -€4,169 | -21.6% |
| Amounts payable within one year | 42/48 | €19,344 | €15,175 | -€4,169 | -21.6% |
| Trade debts | 44 | €1,428 | €25 | -€1,403 | -98.2% |
| Suppliers | 440/4 | €1,428 | €25 | -€1,403 | -98.2% |
| Taxes, remuneration and social security | 45 | €12,288 | €13,615 | +€1,328 | +10.8% |
| Taxes | 450/3 | €12,288 | €13,615 | +€1,328 | +10.8% |
| Other amounts payable | 47/48 | €5,628 | €1,534 | -€4,093 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,869 | €53 | -€1,816 | -97.2% |
| Other operating charges | 640/8 | €1,858 | €946 | -€912 | -49.1% |
| Gross operating margin | 9900 | €12,000 | €4,739 | -€7,261 | -60.5% |
| Operating profit (loss) | 9901 | €8,273 | €3,740 | -€4,532 | -54.8% |
| Financial charges | 65/66B | €153 | €234 | +€81 | +52.7% |
| Recurring financial charges | 65 | €153 | €234 | +€81 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €8,120 | €3,507 | -€4,613 | -56.8% |
| Income taxes | 67/77 | €2,546 | €1,475 | -€1,071 | -42.1% |
| Profit (loss) for the period | 9904 | €5,574 | €2,032 | -€3,542 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,574 | €2,032 | -€3,542 | -63.5% |
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 27 October 2026 via checked.be.