ALLIANCE PARTNERS: 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.
ALLIANCE PARTNERS
Largest movements
- Receivables after one year -€200,000
no longer reported in 2025 (was €200,000)
- Tangible fixed assets -€43,039
down €43,039 (-13.2%), from €326,568 to €283,529
of which Furniture and vehicles: -€29,393
- Cash -€41,905
down €41,905 (-26.0%), from €160,998 to €119,093
mainly Other debts (-€140,100) and Contributions, distributions and other (-€85,317)
- Receivables within one year +€16,434
up €16,434 (+64.5%), from €25,476 to €41,910
of which Trade receivables: +€13,910
- Other debts -€140,100
down €140,100 (-84.3%), from €166,178 to €26,078
- Reserves -€51,163
down €51,163 (-15.6%), from €327,073 to €275,910
- Debts after one year -€39,810
down €39,810 (-35.8%), from €111,163 to €71,353
- Tax, wage and social debts -€25,833
down €25,833 (-53.9%), from €47,894 to €22,061
of which Remuneration and social security: -€16,464
- Trade debts -€9,688
down €9,688 (-45.4%), from €21,356 to €11,668
- Gross operating margin +€23,307
up €23,307 (+11.7%), from €199,779 to €223,086
- Taxes +€5,419
up €5,419 (+46.3%), from €11,705 to €17,125
- Financial income -€4,990
down €4,990 (-64.5%), from €7,740 to €2,750
of which Non-recurring financial income: -€3,959
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 | €722,752 | €455,900 | -€266,853 | -36.9% |
| Fixed assets | 21/28 | €329,493 | €285,734 | -€43,759 | -13.3% |
| Intangible fixed assets | 21 | €2,875 | €2,155 | -€720 | -25.0% |
| Tangible fixed assets | 22/27 | €326,568 | €283,529 | -€43,039 | -13.2% |
| Land and buildings | 22 | €206,000 | €198,500 | -€7,500 | -3.6% |
| Plant, machinery and equipment | 23 | €25,648 | €19,502 | -€6,146 | -24.0% |
| Furniture and vehicles | 24 | €94,920 | €65,526 | -€29,393 | -31.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €393,259 | €170,166 | -€223,093 | -56.7% |
| Amounts receivable after more than one year | 29 | €200,000 | - | -€200,000 | |
| Other amounts receivable | 291 | €200,000 | - | -€200,000 | |
| Amounts receivable within one year | 40/41 | €25,476 | €41,910 | +€16,434 | +64.5% |
| Trade receivables | 40 | €21,908 | €35,818 | +€13,910 | +63.5% |
| Other amounts receivable | 41 | €3,568 | €6,092 | +€2,524 | +70.7% |
| Cash at bank and in hand | 54/58 | €160,998 | €119,093 | -€41,905 | -26.0% |
| Deferred charges and accrued income | 490/1 | €6,785 | €9,163 | +€2,378 | +35.0% |
| Total equity and liabilities | 10/49 | €722,752 | €455,900 | -€266,853 | -36.9% |
| Equity | 10/15 | €333,273 | €282,110 | -€51,163 | -15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €327,073 | €275,910 | -€51,163 | -15.6% |
| Distributable reserves | 133 | €327,073 | €275,910 | -€51,163 | -15.6% |
| Amounts payable | 17/49 | €389,479 | €173,789 | -€215,690 | -55.4% |
| Amounts payable after more than one year | 17 | €111,163 | €71,353 | -€39,810 | -35.8% |
| Financial debts | 170/4 | €111,163 | €71,353 | -€39,810 | -35.8% |
| Amounts payable within one year | 42/48 | €275,497 | €99,617 | -€175,880 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €40,069 | €39,810 | -€259 | -0.6% |
| Trade debts | 44 | €21,356 | €11,668 | -€9,688 | -45.4% |
| Suppliers | 440/4 | €21,356 | €11,668 | -€9,688 | -45.4% |
| Taxes, remuneration and social security | 45 | €47,894 | €22,061 | -€25,833 | -53.9% |
| Taxes | 450/3 | €23,051 | €13,683 | -€9,369 | -40.6% |
| Remuneration and social security | 454/9 | €24,842 | €8,378 | -€16,464 | -66.3% |
| Other amounts payable | 47/48 | €166,178 | €26,078 | -€140,100 | -84.3% |
| Accrued charges and deferred income | 492/3 | €2,819 | €2,819 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €121,959 | €121,079 | -€880 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,322 | €46,097 | +€1,776 | +4.0% |
| Other operating charges | 640/8 | €2,427 | €2,509 | +€82 | +3.4% |
| Gross operating margin | 9900 | €199,779 | €223,086 | +€23,307 | +11.7% |
| Operating profit (loss) | 9901 | €31,071 | €53,401 | +€22,330 | +71.9% |
| Financial income | 75/76B | €7,740 | €2,750 | -€4,990 | -64.5% |
| Recurring financial income | 75 | €3,781 | €2,750 | -€1,031 | -27.3% |
| Non-recurring financial income | 76B | €3,959 | - | -€3,959 | |
| Financial charges | 65/66B | €5,651 | €4,871 | -€780 | -13.8% |
| Recurring financial charges | 65 | €5,651 | €4,709 | -€942 | -16.7% |
| Non-recurring financial charges | 66B | - | €162 | +€162 | |
| Profit (loss) for the period before taxes | 9903 | €33,160 | €51,279 | +€18,119 | +54.6% |
| Income taxes | 67/77 | €11,705 | €17,125 | +€5,419 | +46.3% |
| Profit (loss) for the period | 9904 | €21,454 | €34,154 | +€12,700 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,454 | €34,154 | +€12,700 | +59.2% |
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 25 October 2026 via checked.be.