ALJENI: 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.
ALJENI
Largest movements
- Tangible fixed assets -€4,752
down €4,752 (-15.2%), from €31,261 to €26,509
of which Furniture and vehicles: -€3,794
- Receivables within one year +€1,378
up €1,378 (+34.6%), from €3,981 to €5,359
of which Trade receivables: +€2,568
- Deferred charges and accrued income -€1,160
down €1,160 (-46.5%), from €2,493 to €1,332
- Cash +€1,004
up €1,004 (+19.4%), from €5,172 to €6,176
mainly Depreciation (+€6,651) and Net result for the year (+€3,360)
- Other debts -€4,753
down €4,753 (-10.9%), from €43,765 to €39,012
- Trade debts -€4,582
down €4,582 (-76.2%), from €6,010 to €1,428
- Profit (loss) carried forward +€3,360
up €3,360 (+17.7%), from -€18,992 to -€15,633
- Tax, wage and social debts +€2,061
new in 2025: €2,061
- Gross operating margin +€9,930
up €9,930 (+633.5%), from €1,567 to €11,498
- Depreciation +€4,189
up €4,189 (+170.2%), from €2,462 to €6,651
- Taxes +€346
up €346 (+127.2%), from €272 to €619
- Other operating charges +€230
up €230 (+60.4%), from €380 to €610
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 | €43,292 | €39,376 | -€3,916 | -9.0% |
| Fixed assets | 21/28 | €31,261 | €26,509 | -€4,752 | -15.2% |
| Tangible fixed assets | 22/27 | €31,261 | €26,509 | -€4,752 | -15.2% |
| Furniture and vehicles | 24 | €24,175 | €20,381 | -€3,794 | -15.7% |
| Other tangible fixed assets | 26 | €7,085 | €6,128 | -€958 | -13.5% |
| Current assets | 29/58 | €12,031 | €12,867 | +€836 | +7.0% |
| Stocks and contracts in progress | 3 | €386 | - | -€386 | |
| Stocks | 30/36 | €386 | - | -€386 | |
| Amounts receivable within one year | 40/41 | €3,981 | €5,359 | +€1,378 | +34.6% |
| Trade receivables | 40 | €1,182 | €3,750 | +€2,568 | +217.2% |
| Other amounts receivable | 41 | €2,799 | €1,609 | -€1,190 | -42.5% |
| Cash at bank and in hand | 54/58 | €5,172 | €6,176 | +€1,004 | +19.4% |
| Deferred charges and accrued income | 490/1 | €2,493 | €1,332 | -€1,160 | -46.5% |
| Total equity and liabilities | 10/49 | €43,292 | €39,376 | -€3,916 | -9.0% |
| Equity | 10/15 | -€6,592 | -€3,233 | +€3,360 | +51.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,992 | -€15,633 | +€3,360 | +17.7% |
| Amounts payable | 17/49 | €49,884 | €42,609 | -€7,275 | -14.6% |
| Amounts payable within one year | 42/48 | €49,851 | €42,556 | -€7,295 | -14.6% |
| Financial debts | 43 | €77 | €57 | -€20 | -26.1% |
| Credit institutions | 430/8 | €77 | €57 | -€20 | -26.1% |
| Trade debts | 44 | €6,010 | €1,428 | -€4,582 | -76.2% |
| Suppliers | 440/4 | €6,010 | €1,428 | -€4,582 | -76.2% |
| Taxes, remuneration and social security | 45 | - | €2,061 | +€2,061 | |
| Taxes | 450/3 | - | €2,061 | +€2,061 | |
| Other amounts payable | 47/48 | €43,765 | €39,012 | -€4,753 | -10.9% |
| Accrued charges and deferred income | 492/3 | €33 | €52 | +€19 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,462 | €6,651 | +€4,189 | +170.2% |
| Other operating charges | 640/8 | €380 | €610 | +€230 | +60.4% |
| Gross operating margin | 9900 | €1,567 | €11,498 | +€9,930 | +633.5% |
| Operating profit (loss) | 9901 | -€1,274 | €4,237 | +€5,512 | |
| Financial charges | 65/66B | €364 | €259 | -€106 | -29.0% |
| Recurring financial charges | 65 | €364 | €259 | -€106 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,639 | €3,979 | +€5,617 | |
| Income taxes | 67/77 | €272 | €619 | +€346 | +127.2% |
| Profit (loss) for the period | 9904 | -€1,911 | €3,360 | +€5,271 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,911 | €3,360 | +€5,271 |
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 12 October 2026 via checked.be.