ALIVIRA: 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.
ALIVIRA
Largest movements
- Stocks and contracts +€1.1m
up €1.1m (+51.0%), from €2.1m to €3.2m
- Cash +€277,650
up €277,650 (+18.0%), from €1.5m to €1.8m
mainly Net result for the year (+€2.6m) and Trade debts (+€1.6m)
- Receivables within one year +€195,762
up €195,762 (+18.5%), from €1.1m to €1.3m
of which Trade receivables: +€208,922
- Tangible fixed assets +€149,667
up €149,667 (+2,234%), from €6,700 to €156,367
of which Other tangible fixed assets: +€100,203
- Intangible fixed assets +€88,372
up €88,372 (+17.4%), from €508,524 to €596,896
- Trade debts +€1.6m
up €1.6m (+110%), from €1.4m to €3.0m
- Tax, wage and social debts +€101,021
up €101,021 (+40.7%), from €248,007 to €349,028
of which Taxes: +€81,839
- Gross operating margin +€1.9m
up €1.9m (+63.1%), from €3.1m to €5.0m
- Taxes +€453,766
up €453,766 (+105%), from €430,244 to €884,010
- Staff costs +€182,042
up €182,042 (+16.5%), from €1.1m to €1.3m
- Provisions -€133,401
down €133,401 (-76.7%), from €174,000 to €40,599
- Financial charges +€60,363
up €60,363 (+47.6%), from €126,783 to €187,147
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 | €5,240,345 | €7,041,696 | +€1.8m | +34.4% |
| Fixed assets | 21/28 | €515,335 | €753,363 | +€238,028 | +46.2% |
| Intangible fixed assets | 21 | €508,524 | €596,896 | +€88,372 | +17.4% |
| Tangible fixed assets | 22/27 | €6,700 | €156,367 | +€149,667 | +2,234% |
| Plant, machinery and equipment | 23 | €6,700 | €16,364 | +€9,664 | +144% |
| Furniture and vehicles | 24 | - | €39,800 | +€39,800 | |
| Other tangible fixed assets | 26 | - | €100,203 | +€100,203 | |
| Financial fixed assets | 28 | €112 | €100 | -€12 | -10.4% |
| Current assets | 29/58 | €4,725,010 | €6,288,333 | +€1.6m | +33.1% |
| Stocks and contracts in progress | 3 | €2,115,104 | €3,193,375 | +€1.1m | +51.0% |
| Stocks | 30/36 | €2,115,104 | €3,193,375 | +€1.1m | +51.0% |
| Amounts receivable within one year | 40/41 | €1,060,662 | €1,256,424 | +€195,762 | +18.5% |
| Trade receivables | 40 | €1,039,258 | €1,248,180 | +€208,922 | +20.1% |
| Other amounts receivable | 41 | €21,404 | €8,243 | -€13,160 | -61.5% |
| Cash at bank and in hand | 54/58 | €1,540,551 | €1,818,200 | +€277,650 | +18.0% |
| Deferred charges and accrued income | 490/1 | €8,693 | €20,334 | +€11,641 | +134% |
| Total equity and liabilities | 10/49 | €5,240,345 | €7,041,696 | +€1.8m | +34.4% |
| Equity | 10/15 | €3,323,178 | €3,365,156 | +€41,978 | +1.3% |
| Contributions | 10/11 | €154,933 | €154,933 | = | 0.0% |
| Capital | 10 | €154,933 | €154,933 | = | 0.0% |
| Issued capital | 100 | €154,933 | €154,933 | = | 0.0% |
| Reserves | 13 | €15,493 | €15,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,493 | €15,493 | = | 0.0% |
| Legal reserve | 130 | €15,493 | €15,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,152,752 | €3,194,729 | +€41,978 | +1.3% |
| Provisions and deferred taxes | 16 | €174,000 | €214,599 | +€40,599 | +23.3% |
| Provisions for liabilities and charges | 160/5 | €174,000 | €214,599 | +€40,599 | +23.3% |
| Environmental obligations | 163 | €174,000 | €180,000 | +€6,000 | +3.4% |
| Other liabilities and charges | 164/5 | - | €34,599 | +€34,599 | |
| Amounts payable | 17/49 | €1,743,166 | €3,461,941 | +€1.7m | +98.6% |
| Amounts payable within one year | 42/48 | €1,673,720 | €3,344,002 | +€1.7m | +99.8% |
| Trade debts | 44 | €1,425,714 | €2,994,975 | +€1.6m | +110% |
| Suppliers | 440/4 | €1,425,714 | €2,994,975 | +€1.6m | +110% |
| Taxes, remuneration and social security | 45 | €248,007 | €349,028 | +€101,021 | +40.7% |
| Taxes | 450/3 | €29,848 | €111,687 | +€81,839 | +274% |
| Remuneration and social security | 454/9 | €218,158 | €237,341 | +€19,182 | +8.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €69,446 | €117,939 | +€48,493 | +69.8% |
| Remuneration, social security and pensions | 62 | €1,103,096 | €1,285,138 | +€182,042 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,767 | €23,223 | +€19,457 | +517% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,850 | -€44,451 | -€41,601 | -1,459% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €174,000 | €40,599 | -€133,401 | -76.7% |
| Other operating charges | 640/8 | €119,646 | €74,804 | -€44,843 | -37.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €3,089,886 | €5,038,447 | +€1.9m | +63.1% |
| Operating profit (loss) | 9901 | €1,692,228 | €3,659,135 | +€2.0m | +116% |
| Financial income | 75/76B | €52,559 | €4,000 | -€48,559 | -92.4% |
| Recurring financial income | 75 | €45,840 | €0 | -€45,840 | -100% |
| Non-recurring financial income | 76B | €6,719 | €4,000 | -€2,719 | -40.5% |
| Financial charges | 65/66B | €126,783 | €187,147 | +€60,363 | +47.6% |
| Recurring financial charges | 65 | €126,783 | €187,147 | +€60,363 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €1,618,004 | €3,475,988 | +€1.9m | +115% |
| Income taxes | 67/77 | €430,244 | €884,010 | +€453,766 | +105% |
| Profit (loss) for the period | 9904 | €1,187,760 | €2,591,978 | +€1.4m | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €1,187,760 | €2,591,978 | +€1.4m | +118% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.