ALIUS MODI: 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 MODI
Largest movements
- Cash +€52,111
up €52,111 (+316.4%), from €16,471 to €68,582
mainly Other debts (+€46,652) and Current investments (+€35,000)
- Current investments -€35,000
down €35,000 (-19.4%), from €180,000 to €145,000
- Tangible fixed assets -€21,513
down €21,513 (-17.5%), from €122,677 to €101,164
of which Furniture and vehicles: -€18,871
- Receivables within one year -€9,290
down €9,290 (-43.1%), from €21,542 to €12,252
of which Trade receivables: -€9,181
- Other debts +€46,652
up €46,652 (+83.9%), from €55,627 to €102,279
- Profit (loss) carried forward -€39,347
down €39,347 (-22.9%), from €171,461 to €132,114
- Debts after one year -€23,212
down €23,212 (-62.9%), from €36,881 to €13,669
- Financial charges +€50,953
up €50,953 (+714.0%), from €7,136 to €58,089
- Gross operating margin -€8,711
down €8,711 (-19.8%), from €43,888 to €35,177
- Taxes -€4,735
down €4,735, from €317 to -€4,418
- Financial income -€4,192
down €4,192 (-59.6%), from €7,029 to €2,836
of which Non-recurring financial income: -€3,306
- Depreciation -€3,259
down €3,259 (-13.2%), from €24,771 to €21,513
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 | €370,866 | €357,246 | -€13,620 | -3.7% |
| Fixed assets | 21/28 | €122,677 | €101,164 | -€21,513 | -17.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €122,677 | €101,164 | -€21,513 | -17.5% |
| Land and buildings | 22 | €42,574 | €39,932 | -€2,642 | -6.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €80,102 | €61,232 | -€18,871 | -23.6% |
| Current assets | 29/58 | €248,189 | €256,082 | +€7,893 | +3.2% |
| Stocks and contracts in progress | 3 | €28,013 | €28,253 | +€240 | +0.9% |
| Stocks | 30/36 | €28,013 | €28,253 | +€240 | +0.9% |
| Amounts receivable within one year | 40/41 | €21,542 | €12,252 | -€9,290 | -43.1% |
| Trade receivables | 40 | €21,432 | €12,251 | -€9,181 | -42.8% |
| Other amounts receivable | 41 | €109 | €1 | -€108 | -99.1% |
| Current investments | 50/53 | €180,000 | €145,000 | -€35,000 | -19.4% |
| Cash at bank and in hand | 54/58 | €16,471 | €68,582 | +€52,111 | +316.4% |
| Deferred charges and accrued income | 490/1 | €2,163 | €1,995 | -€169 | -7.8% |
| Total equity and liabilities | 10/49 | €370,866 | €357,246 | -€13,620 | -3.7% |
| Equity | 10/15 | €249,961 | €210,614 | -€39,347 | -15.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €48,500 | €48,500 | = | 0.0% |
| Distributable reserves | 133 | €48,500 | €48,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,461 | €132,114 | -€39,347 | -22.9% |
| Amounts payable | 17/49 | €120,905 | €146,632 | +€25,727 | +21.3% |
| Amounts payable after more than one year | 17 | €36,881 | €13,669 | -€23,212 | -62.9% |
| Financial debts | 170/4 | €36,881 | €13,669 | -€23,212 | -62.9% |
| Amounts payable within one year | 42/48 | €83,973 | €132,751 | +€48,777 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €22,412 | €23,212 | +€800 | +3.6% |
| Trade debts | 44 | €1,262 | €2,222 | +€960 | +76.1% |
| Suppliers | 440/4 | €1,262 | €2,222 | +€960 | +76.1% |
| Taxes, remuneration and social security | 45 | €4,672 | €5,037 | +€366 | +7.8% |
| Taxes | 450/3 | €2,499 | €4,985 | +€2,486 | +99.5% |
| Remuneration and social security | 454/9 | €2,173 | €52 | -€2,121 | -97.6% |
| Other amounts payable | 47/48 | €55,627 | €102,279 | +€46,652 | +83.9% |
| Accrued charges and deferred income | 492/3 | €51 | €213 | +€162 | +321.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,771 | €21,513 | -€3,259 | -13.2% |
| Other operating charges | 640/8 | €2,836 | €2,176 | -€660 | -23.3% |
| Gross operating margin | 9900 | €43,888 | €35,177 | -€8,711 | -19.8% |
| Operating profit (loss) | 9901 | €16,281 | €11,488 | -€4,793 | -29.4% |
| Financial income | 75/76B | €7,029 | €2,836 | -€4,192 | -59.6% |
| Recurring financial income | 75 | €3,723 | €2,836 | -€886 | -23.8% |
| Non-recurring financial income | 76B | €3,306 | - | -€3,306 | |
| Financial charges | 65/66B | €7,136 | €58,089 | +€50,953 | +714.0% |
| Recurring financial charges | 65 | €7,136 | €58,089 | +€50,953 | +714.0% |
| Profit (loss) for the period before taxes | 9903 | €16,174 | -€43,765 | -€59,938 | |
| Income taxes | 67/77 | €317 | -€4,418 | -€4,735 | |
| Profit (loss) for the period | 9904 | €15,856 | -€39,347 | -€55,203 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,856 | -€39,347 | -€55,203 |
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 1 October 2026 via checked.be.