ALIYAH: what changed
Two fiscal 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.
ALIYAH
Largest movements
- Tangible fixed assets +€3,381
new in 2025: €3,381
- Other debts -€11,740
down €11,740 (-17.5%), from €67,006 to €55,266
- Profit (loss) carried forward +€9,137
up €9,137 (+10.0%), from -€91,242 to -€82,104
- Trade debts +€5,989
up €5,989 (+700.7%), from €855 to €6,843
- Gross operating margin -€2,722
down €2,722 (-18.8%), from €14,501 to €11,779
- Other operating charges -€539
down €539 (-30.4%), from €1,773 to €1,234
- Depreciation +€519
new in 2025: €519
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 | €38 | €3,413 | +€3,375 | +8770.0% |
| Fixed assets | 21/28 | - | €3,381 | +€3,381 | |
| Tangible fixed assets | 22/27 | - | €3,381 | +€3,381 | |
| Plant, machinery and equipment | 23 | - | €3,381 | +€3,381 | |
| Current assets | 29/58 | €38 | €32 | -€6 | -15.6% |
| Cash at bank and in hand | 54/58 | €38 | €32 | -€6 | -15.6% |
| Total equity and liabilities | 10/49 | €38 | €3,413 | +€3,375 | +8770.0% |
| Equity | 10/15 | -€72,642 | -€63,504 | +€9,137 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,242 | -€82,104 | +€9,137 | +10.0% |
| Amounts payable | 17/49 | €72,680 | €66,918 | -€5,763 | -7.9% |
| Amounts payable within one year | 42/48 | €72,680 | €66,918 | -€5,763 | -7.9% |
| Financial debts | 43 | €4,819 | €4,808 | -€11 | -0.2% |
| Credit institutions | 430/8 | €4,819 | €4,808 | -€11 | -0.2% |
| Trade debts | 44 | €855 | €6,843 | +€5,989 | +700.7% |
| Suppliers | 440/4 | €855 | €6,843 | +€5,989 | +700.7% |
| Other amounts payable | 47/48 | €67,006 | €55,266 | -€11,740 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €519 | +€519 | |
| Other operating charges | 640/8 | €1,773 | €1,234 | -€539 | -30.4% |
| Gross operating margin | 9900 | €14,501 | €11,779 | -€2,722 | -18.8% |
| Operating profit (loss) | 9901 | €12,728 | €10,026 | -€2,702 | -21.2% |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €905 | €822 | -€82 | -9.1% |
| Recurring financial charges | 65 | €905 | €822 | -€82 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €11,874 | €9,203 | -€2,671 | -22.5% |
| Profit (loss) for the period | 9904 | €11,874 | €9,203 | -€2,671 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,874 | €9,203 | -€2,671 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.