Alliso: 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.
Alliso
Largest movements
- Tangible fixed assets +€27,533
up €27,533 (+12.9%), from €214,184 to €241,717
of which Furniture and vehicles: +€33,309
- Stocks and contracts +€15,309
up €15,309 (+314.0%), from €4,875 to €20,184
- Cash -€14,295
down €14,295 (-79.2%), from €18,050 to €3,756
mainly Investment in fixed assets (net) (-€49,650) and Stocks and contracts (-€15,309)
- Receivables within one year +€12,435
up €12,435 (+13.9%), from €89,198 to €101,634
of which Trade receivables: +€20,265
- Deferred charges and accrued income +€4,989
up €4,989 (+531.2%), from €939 to €5,929
- Debts after one year +€15,832
up €15,832 (+7.8%), from €202,003 to €217,835
- Trade debts +€13,098
up €13,098 (+780.8%), from €1,677 to €14,775
- Current portion of long-term debt +€8,107
up €8,107 (+34.6%), from €23,420 to €31,527
- Reserves +€4,604
up €4,604 (+6.4%), from €72,037 to €76,642
of which Distributable reserves: +€4,604
- Staff costs +€26,079
up €26,079 (+23.4%), from €111,269 to €137,349
- Gross operating margin +€11,553
up €11,553 (+6.4%), from €180,104 to €191,657
- Depreciation +€9,683
up €9,683 (+77.9%), from €12,433 to €22,117
- Taxes -€9,567
down €9,567 (-59.5%), from €16,069 to €6,502
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 | €327,247 | €373,219 | +€45,972 | +14.0% |
| Fixed assets | 21/28 | €214,184 | €241,717 | +€27,533 | +12.9% |
| Tangible fixed assets | 22/27 | €214,184 | €241,717 | +€27,533 | +12.9% |
| Land and buildings | 22 | €186,996 | €182,026 | -€4,970 | -2.7% |
| Plant, machinery and equipment | 23 | €1,483 | €678 | -€806 | -54.3% |
| Furniture and vehicles | 24 | €25,705 | €59,013 | +€33,309 | +129.6% |
| Current assets | 29/58 | €113,063 | €131,502 | +€18,439 | +16.3% |
| Stocks and contracts in progress | 3 | €4,875 | €20,184 | +€15,309 | +314.0% |
| Contracts in progress | 37 | €4,875 | €20,184 | +€15,309 | +314.0% |
| Amounts receivable within one year | 40/41 | €89,198 | €101,634 | +€12,435 | +13.9% |
| Trade receivables | 40 | €30,155 | €50,420 | +€20,265 | +67.2% |
| Other amounts receivable | 41 | €59,044 | €51,214 | -€7,830 | -13.3% |
| Cash at bank and in hand | 54/58 | €18,050 | €3,756 | -€14,295 | -79.2% |
| Deferred charges and accrued income | 490/1 | €939 | €5,929 | +€4,989 | +531.2% |
| Total equity and liabilities | 10/49 | €327,247 | €373,219 | +€45,972 | +14.0% |
| Equity | 10/15 | €86,977 | €91,581 | +€4,604 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,037 | €76,642 | +€4,604 | +6.4% |
| Tax-exempt reserves | 132 | €4,050 | €4,050 | = | 0.0% |
| Distributable reserves | 133 | €67,987 | €72,592 | +€4,604 | +6.8% |
| Profit (loss) carried forward | 14 | €8,740 | €8,740 | = | 0.0% |
| Amounts payable | 17/49 | €240,270 | €281,638 | +€41,368 | +17.2% |
| Amounts payable after more than one year | 17 | €202,003 | €217,835 | +€15,832 | +7.8% |
| Financial debts | 170/4 | €202,003 | €217,835 | +€15,832 | +7.8% |
| Amounts payable within one year | 42/48 | €38,267 | €63,803 | +€25,535 | +66.7% |
| Current portion of amounts payable after more than one year | 42 | €23,420 | €31,527 | +€8,107 | +34.6% |
| Financial debts | 43 | €3,145 | €4,559 | +€1,414 | +44.9% |
| Credit institutions | 430/8 | €3,145 | €4,559 | +€1,414 | +44.9% |
| Trade debts | 44 | €1,677 | €14,775 | +€13,098 | +780.8% |
| Suppliers | 440/4 | €1,677 | €14,775 | +€13,098 | +780.8% |
| Taxes, remuneration and social security | 45 | €10,025 | €12,942 | +€2,917 | +29.1% |
| Taxes | 450/3 | €8,569 | €8,569 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,456 | €4,373 | +€2,917 | +200.3% |
| Non-recurring operating income | 76A | €3,067 | - | -€3,067 | |
| Remuneration, social security and pensions | 62 | €111,269 | €137,349 | +€26,079 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,433 | €22,117 | +€9,683 | +77.9% |
| Other operating charges | 640/8 | €9,097 | €7,211 | -€1,886 | -20.7% |
| Gross operating margin | 9900 | €180,104 | €191,657 | +€11,553 | +6.4% |
| Operating profit (loss) | 9901 | €47,304 | €24,981 | -€22,323 | -47.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €11,999 | €13,875 | +€1,876 | +15.6% |
| Recurring financial charges | 65 | €11,999 | €13,875 | +€1,876 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €35,306 | €11,106 | -€24,200 | -68.5% |
| Income taxes | 67/77 | €16,069 | €6,502 | -€9,567 | -59.5% |
| Profit (loss) for the period | 9904 | €19,237 | €4,604 | -€14,633 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,237 | €4,604 | -€14,633 | -76.1% |
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.