ALJA: 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.
ALJA
Largest movements
- Receivables within one year +€7,778
up €7,778 (+123.0%), from €6,323 to €14,101
- Cash -€2,515
down €2,515 (-72.7%), from €3,457 to €942
mainly Receivables within one year (-€7,778)
- Profit (loss) carried forward +€4,602
up €4,602 (+6.1%), from -€75,073 to -€70,471
- Gross operating margin +€4,532
up €4,532 (+132.6%), from €3,419 to €7,950
- Financial income +€235
up €235 (+73.6%), from €319 to €553
- Other operating charges +€219
up €219 (+7.2%), from €3,056 to €3,274
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 | €49,673 | €54,640 | +€4,967 | +10.0% |
| Fixed assets | 21/28 | €39,893 | €39,597 | -€296 | -0.7% |
| Tangible fixed assets | 22/27 | €39,893 | €39,597 | -€296 | -0.7% |
| Land and buildings | 22 | €39,893 | €39,597 | -€296 | -0.7% |
| Current assets | 29/58 | €9,781 | €15,044 | +€5,263 | +53.8% |
| Amounts receivable within one year | 40/41 | €6,323 | €14,101 | +€7,778 | +123.0% |
| Other amounts receivable | 41 | €6,323 | €14,101 | +€7,778 | +123.0% |
| Cash at bank and in hand | 54/58 | €3,457 | €942 | -€2,515 | -72.7% |
| Total equity and liabilities | 10/49 | €49,673 | €54,640 | +€4,967 | +10.0% |
| Equity | 10/15 | €49,194 | €53,796 | +€4,602 | +9.4% |
| Contributions | 10/11 | €37,211 | €37,211 | = | 0.0% |
| Reserves | 13 | €87,056 | €87,056 | = | 0.0% |
| Distributable reserves | 133 | €87,056 | €87,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,073 | -€70,471 | +€4,602 | +6.1% |
| Amounts payable | 17/49 | €479 | €845 | +€365 | +76.2% |
| Amounts payable within one year | 42/48 | €479 | €845 | +€365 | +76.2% |
| Trade debts | 44 | €259 | €400 | +€140 | +54.1% |
| Suppliers | 440/4 | €259 | €400 | +€140 | +54.1% |
| Taxes, remuneration and social security | 45 | €220 | €445 | +€225 | +102.2% |
| Taxes | 450/3 | €220 | €445 | +€225 | +102.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €296 | = | 0.0% |
| Other operating charges | 640/8 | €3,056 | €3,274 | +€219 | +7.2% |
| Gross operating margin | 9900 | €3,419 | €7,950 | +€4,532 | +132.6% |
| Operating profit (loss) | 9901 | €67 | €4,380 | +€4,313 | +6422.7% |
| Financial income | 75/76B | €319 | €553 | +€235 | +73.6% |
| Recurring financial income | 75 | €319 | €553 | +€235 | +73.6% |
| Financial charges | 65/66B | €121 | €107 | -€15 | -12.0% |
| Recurring financial charges | 65 | €121 | €107 | -€15 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €265 | €4,827 | +€4,562 | +1723.1% |
| Income taxes | 67/77 | €232 | €225 | -€7 | -3.1% |
| Profit (loss) for the period | 9904 | €33 | €4,602 | +€4,569 | +14037.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33 | €4,602 | +€4,569 | +14037.4% |
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 29 September 2026 via checked.be.