ALIYA GROUP: 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 GROUP
Largest movements
- Tangible fixed assets +€88,962
up €88,962 (+805.5%), from €11,044 to €100,006
of which Furniture and vehicles: +€82,076
- Receivables within one year +€47,141
up €47,141 (+144.4%), from €32,657 to €79,799
of which Trade receivables: +€33,196
- Cash +€6,792
up €6,792 (+18.1%), from €37,505 to €44,297
mainly Net result for the year (+€69,533) and Trade debts (+€65,211)
- Reserves +€69,533
up €69,533 (+291.4%), from €23,863 to €93,396
- Trade debts +€65,211
up €65,211 (+163.1%), from €39,990 to €105,201
of which Suppliers: +€65,211
- Tax, wage and social debts +€12,844
up €12,844 (+136.5%), from €9,411 to €22,254
of which Taxes: +€16,453
- Current portion of long-term debt -€3,887
down €3,887 (-91.7%), from €4,240 to €353
- Gross operating margin +€53,475
up €53,475 (+115.6%), from €46,254 to €99,730
- Taxes +€12,341
up €12,341 (+154.7%), from €7,977 to €20,318
- Other operating charges -€1,681
down €1,681 (-71.7%), from €2,343 to €662
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 | €83,057 | €226,204 | +€143,147 | +172.3% |
| Fixed assets | 21/28 | €11,044 | €100,006 | +€88,962 | +805.5% |
| Tangible fixed assets | 22/27 | €11,044 | €100,006 | +€88,962 | +805.5% |
| Plant, machinery and equipment | 23 | €2,068 | €8,955 | +€6,887 | +333.0% |
| Furniture and vehicles | 24 | €8,976 | €91,051 | +€82,076 | +914.4% |
| Current assets | 29/58 | €72,014 | €126,198 | +€54,184 | +75.2% |
| Amounts receivable within one year | 40/41 | €32,657 | €79,799 | +€47,141 | +144.4% |
| Trade receivables | 40 | €13,951 | €47,147 | +€33,196 | +237.9% |
| Other amounts receivable | 41 | €18,706 | €32,652 | +€13,945 | +74.5% |
| Cash at bank and in hand | 54/58 | €37,505 | €44,297 | +€6,792 | +18.1% |
| Deferred charges and accrued income | 490/1 | €1,851 | €2,102 | +€251 | +13.5% |
| Total equity and liabilities | 10/49 | €83,057 | €226,204 | +€143,147 | +172.3% |
| Equity | 10/15 | €28,863 | €98,396 | +€69,533 | +240.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,863 | €93,396 | +€69,533 | +291.4% |
| Distributable reserves | 133 | €23,863 | €93,396 | +€69,533 | +291.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €54,194 | €127,808 | +€73,614 | +135.8% |
| Amounts payable after more than one year | 17 | €354 | €0 | -€354 | -100.0% |
| Financial debts | 170/4 | €354 | €0 | -€354 | -100.0% |
| Amounts payable within one year | 42/48 | €53,641 | €127,808 | +€74,167 | +138.3% |
| Current portion of amounts payable after more than one year | 42 | €4,240 | €353 | -€3,887 | -91.7% |
| Trade debts | 44 | €39,990 | €105,201 | +€65,211 | +163.1% |
| Suppliers | 440/4 | €39,990 | €105,201 | +€65,211 | +163.1% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,411 | €22,254 | +€12,844 | +136.5% |
| Taxes | 450/3 | €3,991 | €20,444 | +€16,453 | +412.3% |
| Remuneration and social security | 454/9 | €5,420 | €1,811 | -€3,609 | -66.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,036 | €7,702 | +€666 | +9.5% |
| Other operating charges | 640/8 | €2,343 | €662 | -€1,681 | -71.7% |
| Non-recurring operating charges | 66A | €25,414 | €173 | -€25,240 | -99.3% |
| Gross operating margin | 9900 | €46,254 | €99,730 | +€53,475 | +115.6% |
| Operating profit (loss) | 9901 | €11,462 | €90,943 | +€79,480 | +693.4% |
| Financial income | 75/76B | €206 | €1,137 | +€931 | +452.4% |
| Recurring financial income | 75 | €206 | €1,137 | +€931 | +452.4% |
| Financial charges | 65/66B | €2,944 | €2,229 | -€716 | -24.3% |
| Recurring financial charges | 65 | €2,944 | €2,229 | -€716 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €8,724 | €89,851 | +€81,127 | +929.9% |
| Income taxes | 67/77 | €7,977 | €20,318 | +€12,341 | +154.7% |
| Profit (loss) for the period | 9904 | €747 | €69,533 | +€68,786 | +9210.9% |
| Profit (loss) for the period to be appropriated | 9905 | €747 | €69,533 | +€68,786 | +9210.9% |
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 11 October 2026 via checked.be.