ALIVIA MANAGEMENT: 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.
ALIVIA MANAGEMENT
Largest movements
- Cash +€34,602
up €34,602 (+50.7%), from €68,244 to €102,846
mainly Net result for the year (+€166,573) and Receivables within one year (+€27,497)
- Receivables within one year -€27,497
down €27,497 (-87.3%), from €31,489 to €3,993
of which Trade receivables: -€18,238
- Tangible fixed assets -€19,334
down €19,334 (-8.0%), from €243,020 to €223,686
of which Land and buildings: -€18,997
- Stocks and contracts +€12,000
up €12,000 (+7.5%), from €160,000 to €172,000
- Debts after one year -€10,546
down €10,546 (-6.5%), from €161,063 to €150,517
- Gross operating margin -€33,841
down €33,841 (-11.9%), from €284,775 to €250,934
- Taxes -€8,015
down €8,015 (-13.5%), from €59,450 to €51,435
- Depreciation +€3,301
up €3,301 (+14.4%), from €23,002 to €26,303
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 | €502,753 | €502,525 | -€228 | 0.0% |
| Fixed assets | 21/28 | €243,020 | €223,686 | -€19,334 | -8.0% |
| Tangible fixed assets | 22/27 | €243,020 | €223,686 | -€19,334 | -8.0% |
| Land and buildings | 22 | €233,448 | €214,451 | -€18,997 | -8.1% |
| Plant, machinery and equipment | 23 | €1,752 | €3,608 | +€1,856 | +106% |
| Furniture and vehicles | 24 | €7,820 | €5,627 | -€2,192 | -28.0% |
| Current assets | 29/58 | €259,733 | €278,839 | +€19,105 | +7.4% |
| Stocks and contracts in progress | 3 | €160,000 | €172,000 | +€12,000 | +7.5% |
| Stocks | 30/36 | €160,000 | €172,000 | +€12,000 | +7.5% |
| Amounts receivable within one year | 40/41 | €31,489 | €3,993 | -€27,497 | -87.3% |
| Trade receivables | 40 | €21,437 | €3,199 | -€18,238 | -85.1% |
| Other amounts receivable | 41 | €10,052 | €793 | -€9,259 | -92.1% |
| Cash at bank and in hand | 54/58 | €68,244 | €102,846 | +€34,602 | +50.7% |
| Total equity and liabilities | 10/49 | €502,753 | €502,525 | -€228 | 0.0% |
| Equity | 10/15 | €154,185 | €155,757 | +€1,573 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,585 | €137,157 | +€1,573 | +1.2% |
| Distributable reserves | 133 | €135,585 | €137,157 | +€1,573 | +1.2% |
| Amounts payable | 17/49 | €348,568 | €346,767 | -€1,801 | -0.5% |
| Amounts payable after more than one year | 17 | €161,063 | €150,517 | -€10,546 | -6.5% |
| Financial debts | 170/4 | €161,063 | €150,517 | -€10,546 | -6.5% |
| Amounts payable within one year | 42/48 | €187,505 | €196,250 | +€8,745 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €10,408 | €10,546 | +€138 | +1.3% |
| Trade debts | 44 | €425 | €4,484 | +€4,058 | +954% |
| Suppliers | 440/4 | €425 | €4,484 | +€4,058 | +954% |
| Taxes, remuneration and social security | 45 | €11,457 | €13,221 | +€1,764 | +15.4% |
| Taxes | 450/3 | €11,457 | €13,221 | +€1,764 | +15.4% |
| Other amounts payable | 47/48 | €165,216 | €168,000 | +€2,784 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,002 | €26,303 | +€3,301 | +14.4% |
| Other operating charges | 640/8 | €2,952 | €3,606 | +€653 | +22.1% |
| Gross operating margin | 9900 | €284,775 | €250,934 | -€33,841 | -11.9% |
| Operating profit (loss) | 9901 | €258,820 | €221,025 | -€37,795 | -14.6% |
| Financial income | 75/76B | €0 | €65 | +€65 | +645,900% |
| Recurring financial income | 75 | €0 | €65 | +€65 | +645,900% |
| Financial charges | 65/66B | €3,158 | €3,082 | -€75 | -2.4% |
| Recurring financial charges | 65 | €3,158 | €3,082 | -€75 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €255,662 | €218,007 | -€37,655 | -14.7% |
| Income taxes | 67/77 | €59,450 | €51,435 | -€8,015 | -13.5% |
| Profit (loss) for the period | 9904 | €196,213 | €166,573 | -€29,640 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €196,213 | €166,573 | -€29,640 | -15.1% |
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 24 October 2026 via checked.be.