ALIVI: 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.
ALIVI
Largest movements
- Receivables within one year +€144,312
up €144,312 (+103%), from €140,646 to €284,959
of which Other amounts receivable: +€136,237
- Cash -€30,506
down €30,506 (-27.3%), from €111,896 to €81,391
mainly Receivables within one year (-€144,312) and Trade debts (-€69,262)
- Profit (loss) carried forward +€133,480
up €133,480 (+4,091%), from €3,263 to €136,742
- Trade debts -€69,262
down €69,262 (-29.1%), from €238,000 to €168,738
- Tax, wage and social debts +€47,407
up €47,407 (+2,570%), from €1,844 to €49,251
- Gross operating margin +€180,263
up €180,263 (+2,204%), from €8,179 to €188,442
- Taxes +€44,661
up €44,661 (+4,706%), from €949 to €45,609
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 | €253,043 | €366,999 | +€113,957 | +45.0% |
| Fixed assets | 21/28 | €500 | €650 | +€150 | +30.0% |
| Financial fixed assets | 28 | €500 | €650 | +€150 | +30.0% |
| Current assets | 29/58 | €252,543 | €366,349 | +€113,807 | +45.1% |
| Amounts receivable within one year | 40/41 | €140,646 | €284,959 | +€144,312 | +103% |
| Trade receivables | 40 | - | €8,075 | +€8,075 | |
| Other amounts receivable | 41 | €140,646 | €276,884 | +€136,237 | +96.9% |
| Cash at bank and in hand | 54/58 | €111,896 | €81,391 | -€30,506 | -27.3% |
| Total equity and liabilities | 10/49 | €253,043 | €366,999 | +€113,957 | +45.0% |
| Equity | 10/15 | €8,263 | €141,742 | +€133,480 | +1,615% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,263 | €136,742 | +€133,480 | +4,091% |
| Amounts payable | 17/49 | €244,780 | €225,257 | -€19,523 | -8.0% |
| Amounts payable within one year | 42/48 | €244,780 | €225,257 | -€19,523 | -8.0% |
| Trade debts | 44 | €238,000 | €168,738 | -€69,262 | -29.1% |
| Suppliers | 440/4 | €238,000 | €168,738 | -€69,262 | -29.1% |
| Taxes, remuneration and social security | 45 | €1,844 | €49,251 | +€47,407 | +2,570% |
| Taxes | 450/3 | €1,844 | €49,251 | +€47,407 | +2,570% |
| Other amounts payable | 47/48 | €4,936 | €7,267 | +€2,331 | +47.2% |
| Other operating charges | 640/8 | €48 | €1,478 | +€1,431 | +3,002% |
| Non-recurring operating charges | 66A | €348 | - | -€348 | |
| Gross operating margin | 9900 | €8,179 | €188,442 | +€180,263 | +2,204% |
| Operating profit (loss) | 9901 | €7,783 | €186,964 | +€179,181 | +2,302% |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | - | €62 | +€62 | |
| Financial charges | 65/66B | €3,571 | €4,674 | +€1,102 | +30.9% |
| Recurring financial charges | 65 | €3,571 | €4,674 | +€1,102 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €4,212 | €182,352 | +€178,140 | +4,230% |
| Income taxes | 67/77 | €949 | €45,609 | +€44,661 | +4,706% |
| Profit (loss) for the period | 9904 | €3,263 | €136,742 | +€133,480 | +4,091% |
| Profit (loss) for the period to be appropriated | 9905 | €3,263 | €136,742 | +€133,480 | +4,091% |
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 21 October 2026 via checked.be.