ALIUS: 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.
ALIUS
Largest movements
- Tangible fixed assets -€7,211
down €7,211 (-2.9%), from €248,388 to €241,178
of which Land and buildings: -€6,945
- Receivables within one year -€4,871
no longer reported in 2025 (was €4,871)
of which Trade receivables: -€3,738
- Debts after one year -€9,122
down €9,122 (-54.2%), from €16,837 to €7,715
- Profit (loss) carried forward -€7,974
down €7,974 (-8.2%), from -€97,113 to -€105,087
- Other debts +€6,576
up €6,576 (+3.1%), from €213,483 to €220,059
- Other operating charges +€6,176
up €6,176 (+205.9%), from €3,000 to €9,176
- Gross operating margin -€1,297
down €1,297 (-9.3%), from €14,005 to €12,708
- Financial charges -€397
down €397 (-25.6%), from €1,550 to €1,154
- Depreciation +€321
up €321 (+3.2%), from €10,032 to €10,353
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 | €255,704 | €243,144 | -€12,560 | -4.9% |
| Fixed assets | 21/28 | €248,388 | €241,178 | -€7,211 | -2.9% |
| Tangible fixed assets | 22/27 | €248,388 | €241,178 | -€7,211 | -2.9% |
| Land and buildings | 22 | €247,838 | €240,893 | -€6,945 | -2.8% |
| Plant, machinery and equipment | 23 | €551 | €285 | -€266 | -48.3% |
| Current assets | 29/58 | €7,316 | €1,966 | -€5,349 | -73.1% |
| Amounts receivable within one year | 40/41 | €4,871 | - | -€4,871 | |
| Trade receivables | 40 | €3,738 | - | -€3,738 | |
| Other amounts receivable | 41 | €1,133 | - | -€1,133 | |
| Cash at bank and in hand | 54/58 | €1,283 | €454 | -€829 | -64.6% |
| Deferred charges and accrued income | 490/1 | €1,162 | €1,513 | +€351 | +30.2% |
| Total equity and liabilities | 10/49 | €255,704 | €243,144 | -€12,560 | -4.9% |
| Equity | 10/15 | €13,704 | €5,730 | -€7,974 | -58.2% |
| Contributions | 10/11 | €84,300 | €84,300 | = | 0.0% |
| Reserves | 13 | €26,517 | €26,517 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,664 | €23,664 | = | 0.0% |
| Distributable reserves | 133 | €2,853 | €2,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,113 | -€105,087 | -€7,974 | -8.2% |
| Amounts payable | 17/49 | €242,000 | €237,414 | -€4,586 | -1.9% |
| Amounts payable after more than one year | 17 | €16,837 | €7,715 | -€9,122 | -54.2% |
| Financial debts | 170/4 | €16,837 | €7,715 | -€9,122 | -54.2% |
| Amounts payable within one year | 42/48 | €225,163 | €229,699 | +€4,536 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €8,721 | €9,122 | +€402 | +4.6% |
| Trade debts | 44 | €2,959 | €518 | -€2,441 | -82.5% |
| Suppliers | 440/4 | €2,959 | €518 | -€2,441 | -82.5% |
| Other amounts payable | 47/48 | €213,483 | €220,059 | +€6,576 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,032 | €10,353 | +€321 | +3.2% |
| Other operating charges | 640/8 | €3,000 | €9,176 | +€6,176 | +205.9% |
| Gross operating margin | 9900 | €14,005 | €12,708 | -€1,297 | -9.3% |
| Operating profit (loss) | 9901 | €973 | -€6,820 | -€7,793 | |
| Financial charges | 65/66B | €1,550 | €1,154 | -€397 | -25.6% |
| Recurring financial charges | 65 | €1,550 | €1,154 | -€397 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€577 | -€7,974 | -€7,396 | -1281.1% |
| Income taxes | 67/77 | -€134 | - | +€134 | |
| Profit (loss) for the period | 9904 | -€443 | -€7,974 | -€7,530 | -1698.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€443 | -€7,974 | -€7,530 | -1698.4% |
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.