ALIVRIA: 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.
ALIVRIA
Largest movements
- Tangible fixed assets +€61,494
up €61,494 (+618%), from €9,944 to €71,438
- Cash +€55,317
up €55,317 (+184%), from €30,126 to €85,443
mainly Net result for the year (+€94,516) and Debts after one year (+€58,818)
- Receivables within one year +€48,922
up €48,922 (+115%), from €42,447 to €91,369
of which Other amounts receivable: +€47,915
- Reserves +€94,377
up €94,377 (+160%), from €58,931 to €153,308
- Debts after one year +€58,818
new in 2025: €58,818
- Tax, wage and social debts +€10,895
up €10,895 (+48.9%), from €22,293 to €33,188
- Gross operating margin +€55,718
up €55,718 (+68.1%), from €81,795 to €137,513
- Taxes +€15,888
up €15,888 (+71.3%), from €22,293 to €38,181
- Depreciation +€4,347
up €4,347 (+1,171%), from €371 to €4,718
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 | €84,337 | €248,473 | +€164,135 | +195% |
| Fixed assets | 21/28 | €9,944 | €71,438 | +€61,494 | +618% |
| Tangible fixed assets | 22/27 | €9,944 | €71,438 | +€61,494 | +618% |
| Furniture and vehicles | 24 | €9,944 | €71,438 | +€61,494 | +618% |
| Current assets | 29/58 | €74,393 | €177,035 | +€102,642 | +138% |
| Amounts receivable within one year | 40/41 | €42,447 | €91,369 | +€48,922 | +115% |
| Trade receivables | 40 | - | €1,007 | +€1,007 | |
| Other amounts receivable | 41 | €42,447 | €90,362 | +€47,915 | +113% |
| Cash at bank and in hand | 54/58 | €30,126 | €85,443 | +€55,317 | +184% |
| Deferred charges and accrued income | 490/1 | €1,820 | €223 | -€1,597 | -87.8% |
| Total equity and liabilities | 10/49 | €84,337 | €248,473 | +€164,135 | +195% |
| Equity | 10/15 | €61,931 | €156,446 | +€94,516 | +153% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,931 | €153,308 | +€94,377 | +160% |
| Distributable reserves | 133 | €58,931 | €153,308 | +€94,377 | +160% |
| Profit (loss) carried forward | 14 | - | €138 | +€138 | |
| Amounts payable | 17/49 | €22,407 | €92,026 | +€69,620 | +311% |
| Amounts payable after more than one year | 17 | - | €58,818 | +€58,818 | |
| Financial debts | 170/4 | - | €58,818 | +€58,818 | |
| Amounts payable within one year | 42/48 | €22,407 | €33,209 | +€10,802 | +48.2% |
| Trade debts | 44 | €114 | €21 | -€93 | -81.5% |
| Suppliers | 440/4 | €114 | €21 | -€93 | -81.5% |
| Taxes, remuneration and social security | 45 | €22,293 | €33,188 | +€10,895 | +48.9% |
| Taxes | 450/3 | €22,293 | €33,188 | +€10,895 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €4,718 | +€4,347 | +1,171% |
| Gross operating margin | 9900 | €81,795 | €137,513 | +€55,718 | +68.1% |
| Operating profit (loss) | 9901 | €81,423 | €132,794 | +€51,371 | +63.1% |
| Financial income | 75/76B | €264 | €824 | +€560 | +213% |
| Recurring financial income | 75 | €264 | €824 | +€560 | +213% |
| Financial charges | 65/66B | €463 | €921 | +€458 | +98.9% |
| Recurring financial charges | 65 | €463 | €921 | +€458 | +98.9% |
| Profit (loss) for the period before taxes | 9903 | €81,224 | €132,697 | +€51,473 | +63.4% |
| Income taxes | 67/77 | €22,293 | €38,181 | +€15,888 | +71.3% |
| Profit (loss) for the period | 9904 | €58,931 | €94,516 | +€35,585 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,931 | €94,516 | +€35,585 | +60.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.