ALJA: 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.
ALJA
Largest movements
- Cash +€35,508
up €35,508 (+87.0%), from €40,809 to €76,317
mainly Net result for the year (+€29,492) and Receivables within one year (+€25,422)
- Receivables within one year -€25,422
down €25,422 (-64.1%), from €39,680 to €14,258
of which Trade receivables: -€25,445
- Tangible fixed assets -€9,698
down €9,698 (-2.8%), from €350,814 to €341,116
- Debts after one year -€32,486
down €32,486 (-24.8%), from €130,850 to €98,364
- Reserves +€29,492
up €29,492 (+14.1%), from €209,212 to €238,704
- Other debts +€7,600
up €7,600 (+15.3%), from €49,541 to €57,140
- Tax, wage and social debts -€7,469
down €7,469 (-78.9%), from €9,462 to €1,993
of which Taxes: -€4,318
- Gross operating margin -€50,087
down €50,087 (-43.2%), from €115,985 to €65,898
- Taxes -€14,559
down €14,559 (-55.9%), from €26,066 to €11,507
- Depreciation +€2,491
up €2,491 (+19.4%), from €12,850 to €15,340
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 | €452,745 | €453,271 | +€526 | +0.1% |
| Fixed assets | 21/28 | €350,814 | €341,116 | -€9,698 | -2.8% |
| Tangible fixed assets | 22/27 | €350,814 | €341,116 | -€9,698 | -2.8% |
| Land and buildings | 22 | €350,814 | €341,116 | -€9,698 | -2.8% |
| Current assets | 29/58 | €101,930 | €112,154 | +€10,224 | +10.0% |
| Amounts receivable within one year | 40/41 | €39,680 | €14,258 | -€25,422 | -64.1% |
| Trade receivables | 40 | €39,680 | €14,235 | -€25,445 | -64.1% |
| Other amounts receivable | 41 | - | €23 | +€23 | |
| Cash at bank and in hand | 54/58 | €40,809 | €76,317 | +€35,508 | +87.0% |
| Deferred charges and accrued income | 490/1 | €21,442 | €21,579 | +€137 | +0.6% |
| Total equity and liabilities | 10/49 | €452,745 | €453,271 | +€526 | +0.1% |
| Equity | 10/15 | €227,812 | €257,304 | +€29,492 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €209,212 | €238,704 | +€29,492 | +14.1% |
| Distributable reserves | 133 | €209,212 | €238,704 | +€29,492 | +14.1% |
| Amounts payable | 17/49 | €224,933 | €195,967 | -€28,966 | -12.9% |
| Amounts payable after more than one year | 17 | €130,850 | €98,364 | -€32,486 | -24.8% |
| Financial debts | 170/4 | €130,850 | €98,364 | -€32,486 | -24.8% |
| Amounts payable within one year | 42/48 | €92,771 | €96,208 | +€3,436 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €32,417 | €32,486 | +€69 | +0.2% |
| Trade debts | 44 | €1,352 | €4,589 | +€3,237 | +239.4% |
| Suppliers | 440/4 | €1,352 | €4,589 | +€3,237 | +239.4% |
| Taxes, remuneration and social security | 45 | €9,462 | €1,993 | -€7,469 | -78.9% |
| Taxes | 450/3 | €6,310 | €1,993 | -€4,318 | -68.4% |
| Remuneration and social security | 454/9 | €3,151 | €0 | -€3,151 | -100.0% |
| Other amounts payable | 47/48 | €49,541 | €57,140 | +€7,600 | +15.3% |
| Accrued charges and deferred income | 492/3 | €1,312 | €1,395 | +€83 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,850 | €15,340 | +€2,491 | +19.4% |
| Other operating charges | 640/8 | €4,910 | €5,076 | +€166 | +3.4% |
| Gross operating margin | 9900 | €115,985 | €65,898 | -€50,087 | -43.2% |
| Operating profit (loss) | 9901 | €98,225 | €45,482 | -€52,743 | -53.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,976 | €4,482 | +€506 | +12.7% |
| Recurring financial charges | 65 | €3,976 | €4,482 | +€506 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €94,249 | €40,999 | -€53,249 | -56.5% |
| Income taxes | 67/77 | €26,066 | €11,507 | -€14,559 | -55.9% |
| Profit (loss) for the period | 9904 | €68,182 | €29,492 | -€38,690 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,182 | €29,492 | -€38,690 | -56.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.