ALJONO: 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.
ALJONO
Largest movements
- Cash +€18,635
up €18,635 (+64.8%), from €28,775 to €47,411
mainly Net result for the year (+€18,563) and Depreciation (+€14,948)
- Profit (loss) carried forward +€20,348
up €20,348 (+10.1%), from €201,621 to €221,969
- Gross operating margin +€3,980
up €3,980 (+9.4%), from €42,163 to €46,143
- Taxes +€1,745
up €1,745 (+37.8%), from €4,612 to €6,357
- Depreciation -€1,146
down €1,146 (-7.1%), from €16,094 to €14,948
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 | €321,769 | €338,451 | +€16,682 | +5.2% |
| Fixed assets | 21/28 | €292,477 | €291,040 | -€1,437 | -0.5% |
| Tangible fixed assets | 22/27 | €291,000 | €289,563 | -€1,437 | -0.5% |
| Land and buildings | 22 | €291,000 | €289,563 | -€1,437 | -0.5% |
| Financial fixed assets | 28 | €1,478 | €1,478 | = | 0.0% |
| Current assets | 29/58 | €29,291 | €47,411 | +€18,120 | +61.9% |
| Amounts receivable within one year | 40/41 | €516 | €0 | -€516 | -100% |
| Other amounts receivable | 41 | €516 | €0 | -€516 | -100% |
| Cash at bank and in hand | 54/58 | €28,775 | €47,411 | +€18,635 | +64.8% |
| Total equity and liabilities | 10/49 | €321,769 | €338,451 | +€16,682 | +5.2% |
| Equity | 10/15 | €309,991 | €328,555 | +€18,563 | +6.0% |
| Contributions | 10/11 | €66,883 | €66,883 | = | 0.0% |
| Capital | 10 | €66,883 | €66,883 | = | 0.0% |
| Issued capital | 100 | €66,883 | €66,883 | = | 0.0% |
| Reserves | 13 | €41,487 | €39,702 | -€1,785 | -4.3% |
| Non-distributable reserves | 130/1 | €12,828 | €12,828 | = | 0.0% |
| Legal reserve | 130 | €12,828 | €12,828 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,659 | €26,874 | -€1,785 | -6.2% |
| Profit (loss) carried forward | 14 | €201,621 | €221,969 | +€20,348 | +10.1% |
| Provisions and deferred taxes | 16 | €9,553 | €8,958 | -€595 | -6.2% |
| Deferred taxes | 168 | €9,553 | €8,958 | -€595 | -6.2% |
| Amounts payable | 17/49 | €2,224 | €938 | -€1,286 | -57.8% |
| Amounts payable within one year | 42/48 | €1,600 | €300 | -€1,300 | -81.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,600 | €300 | -€1,300 | -81.3% |
| Taxes | 450/3 | €1,600 | €300 | -€1,300 | -81.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €624 | €638 | +€14 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,094 | €14,948 | -€1,146 | -7.1% |
| Other operating charges | 640/8 | €6,658 | €6,889 | +€231 | +3.5% |
| Gross operating margin | 9900 | €42,163 | €46,143 | +€3,980 | +9.4% |
| Operating profit (loss) | 9901 | €19,411 | €24,307 | +€4,896 | +25.2% |
| Financial income | 75/76B | €64 | €62 | -€2 | -3.8% |
| Recurring financial income | 75 | €64 | €62 | -€2 | -3.8% |
| Financial charges | 65/66B | €95 | €44 | -€52 | -54.3% |
| Recurring financial charges | 65 | €95 | €44 | -€52 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €19,381 | €24,325 | +€4,945 | +25.5% |
| Transfer from deferred taxes | 780 | €541 | €595 | +€54 | +10.0% |
| Income taxes | 67/77 | €4,612 | €6,357 | +€1,745 | +37.8% |
| Profit (loss) for the period | 9904 | €15,310 | €18,563 | +€3,254 | +21.3% |
| Transfer from tax-exempt reserves | 789 | €1,622 | €1,785 | +€162 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,932 | €20,348 | +€3,416 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.