ALJANA: 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.
ALJANA
Largest movements
- Tangible fixed assets -€3,653
down €3,653 (-36.8%), from €9,938 to €6,285
- Receivables within one year +€1,493
up €1,493 (+17.4%), from €8,581 to €10,074
of which Other amounts receivable: +€1,673
- Cash +€860
up €860 (+5.8%), from €14,711 to €15,571
mainly Net result for the year (+€5,221) and Depreciation (+€3,653)
- Profit (loss) carried forward +€5,221
up €5,221 (+660%), from €792 to €6,012
- Trade debts -€2,318
down €2,318 (-19.3%), from €12,019 to €9,701
- Other debts -€2,101
no longer reported in 2025 (was €2,101)
- Tax, wage and social debts -€2,101
down €2,101 (-35.5%), from €5,918 to €3,817
of which Remuneration and social security: -€3,686
- Other operating charges -€1,193
down €1,193 (-58.1%), from €2,054 to €861
- Taxes +€1,181
up €1,181 (+331%), from €357 to €1,538
- Gross operating margin -€326
down €326 (-2.8%), from €11,655 to €11,329
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.
Derived cash bridge
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 | €33,230 | €31,930 | -€1,299 | -3.9% |
| Fixed assets | 21/28 | €9,938 | €6,285 | -€3,653 | -36.8% |
| Tangible fixed assets | 22/27 | €9,938 | €6,285 | -€3,653 | -36.8% |
| Furniture and vehicles | 24 | €9,938 | €6,285 | -€3,653 | -36.8% |
| Current assets | 29/58 | €23,292 | €25,645 | +€2,353 | +10.1% |
| Amounts receivable within one year | 40/41 | €8,581 | €10,074 | +€1,493 | +17.4% |
| Trade receivables | 40 | €8,506 | €8,326 | -€180 | -2.1% |
| Other amounts receivable | 41 | €75 | €1,748 | +€1,673 | +2,227% |
| Cash at bank and in hand | 54/58 | €14,711 | €15,571 | +€860 | +5.8% |
| Total equity and liabilities | 10/49 | €33,230 | €31,930 | -€1,299 | -3.9% |
| Equity | 10/15 | €13,192 | €18,412 | +€5,221 | +39.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €792 | €6,012 | +€5,221 | +660% |
| Amounts payable | 17/49 | €20,038 | €13,518 | -€6,520 | -32.5% |
| Amounts payable within one year | 42/48 | €20,038 | €13,518 | -€6,520 | -32.5% |
| Trade debts | 44 | €12,019 | €9,701 | -€2,318 | -19.3% |
| Suppliers | 440/4 | €12,019 | €9,701 | -€2,318 | -19.3% |
| Taxes, remuneration and social security | 45 | €5,918 | €3,817 | -€2,101 | -35.5% |
| Taxes | 450/3 | €918 | €2,503 | +€1,585 | +173% |
| Remuneration and social security | 454/9 | €5,000 | €1,314 | -€3,686 | -73.7% |
| Other amounts payable | 47/48 | €2,101 | - | -€2,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,653 | €3,653 | = | 0.0% |
| Other operating charges | 640/8 | €2,054 | €861 | -€1,193 | -58.1% |
| Gross operating margin | 9900 | €11,655 | €11,329 | -€326 | -2.8% |
| Operating profit (loss) | 9901 | €5,948 | €6,815 | +€866 | +14.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €48 | €56 | +€8 | +16.5% |
| Recurring financial charges | 65 | €48 | €56 | +€8 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €5,900 | €6,759 | +€858 | +14.5% |
| Income taxes | 67/77 | €357 | €1,538 | +€1,181 | +331% |
| Profit (loss) for the period | 9904 | €5,544 | €5,221 | -€323 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,544 | €5,221 | -€323 | -5.8% |
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 23 October 2026 via checked.be.