ALIYA CONSTRUCT: 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.
ALIYA CONSTRUCT
Largest movements
- Receivables within one year +€31,900
up €31,900 (+47.3%), from €67,454 to €99,354
of which Other amounts receivable: +€30,783
- Tangible fixed assets -€13,508
down €13,508 (-49.6%), from €27,211 to €13,703
- Cash -€6,271
down €6,271 (-76.8%), from €8,169 to €1,899
mainly Receivables within one year (-€31,900) and Debts after one year (-€9,719)
- Deferred charges and accrued income -€1,481
down €1,481 (-26.7%), from €5,539 to €4,058
- Profit (loss) carried forward +€17,051
up €17,051 (+25.7%), from €66,311 to €83,362
- Debts after one year -€9,719
down €9,719 (-25.8%), from €37,742 to €28,023
- Trade debts +€3,307
up €3,307 (+142.5%), from €2,321 to €5,628
- Gross operating margin +€20,090
up €20,090 (+103.4%), from €19,422 to €39,512
- Depreciation +€4,457
up €4,457 (+49.2%), from €9,051 to €13,508
- Taxes -€838
down €838 (-14.9%), from €5,613 to €4,775
- Other operating charges -€760
no longer reported in 2025 (was €760)
- Financial charges +€640
up €640 (+64.0%), from €999 to €1,638
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 | €108,374 | €119,013 | +€10,640 | +9.8% |
| Fixed assets | 21/28 | €27,211 | €13,703 | -€13,508 | -49.6% |
| Tangible fixed assets | 22/27 | €27,211 | €13,703 | -€13,508 | -49.6% |
| Furniture and vehicles | 24 | €27,211 | €13,703 | -€13,508 | -49.6% |
| Current assets | 29/58 | €81,163 | €105,311 | +€24,148 | +29.8% |
| Amounts receivable within one year | 40/41 | €67,454 | €99,354 | +€31,900 | +47.3% |
| Trade receivables | 40 | €8,239 | €9,356 | +€1,117 | +13.6% |
| Other amounts receivable | 41 | €59,215 | €89,998 | +€30,783 | +52.0% |
| Cash at bank and in hand | 54/58 | €8,169 | €1,899 | -€6,271 | -76.8% |
| Deferred charges and accrued income | 490/1 | €5,539 | €4,058 | -€1,481 | -26.7% |
| Total equity and liabilities | 10/49 | €108,374 | €119,013 | +€10,640 | +9.8% |
| Equity | 10/15 | €68,311 | €85,362 | +€17,051 | +25.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,311 | €83,362 | +€17,051 | +25.7% |
| Amounts payable | 17/49 | €40,063 | €33,651 | -€6,412 | -16.0% |
| Amounts payable after more than one year | 17 | €37,742 | €28,023 | -€9,719 | -25.8% |
| Financial debts | 170/4 | €37,742 | €28,023 | -€9,719 | -25.8% |
| Amounts payable within one year | 42/48 | €2,321 | €5,628 | +€3,307 | +142.5% |
| Trade debts | 44 | €2,321 | €5,628 | +€3,307 | +142.5% |
| Suppliers | 440/4 | €2,321 | €5,628 | +€3,307 | +142.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,051 | €13,508 | +€4,457 | +49.2% |
| Other operating charges | 640/8 | €760 | - | -€760 | |
| Non-recurring operating charges | 66A | €300 | €1,188 | +€888 | +296.2% |
| Gross operating margin | 9900 | €19,422 | €39,512 | +€20,090 | +103.4% |
| Operating profit (loss) | 9901 | €9,311 | €24,815 | +€15,504 | +166.5% |
| Financial charges | 65/66B | €999 | €1,638 | +€640 | +64.0% |
| Recurring financial charges | 65 | €999 | €1,638 | +€640 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €8,312 | €23,177 | +€14,865 | +178.8% |
| Income taxes | 67/77 | €5,613 | €4,775 | -€838 | -14.9% |
| Profit (loss) for the period | 9904 | €2,699 | €18,402 | +€15,703 | +581.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,699 | €18,402 | +€15,703 | +581.7% |
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 10 October 2026 via checked.be.