ALLIVE: what changed
Two fiscal 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.
ALLIVE
Largest movements
- Tangible fixed assets -€230,598
down €230,598 (-10.0%), from €2.3m to €2.1m
of which Plant, machinery and equipment: -€138,374
- Cash -€160,655
down €160,655 (-26.2%), from €612,637 to €451,982
mainly Debts after one year (-€344,484) and Trade debts (-€262,650)
- Current investments -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Debts after one year -€344,484
down €344,484 (-19.9%), from €1.7m to €1.4m
of which Financial debts: -€344,484
- Trade debts -€262,650
down €262,650 (-38.1%), from €688,478 to €425,828
- Other debts +€112,057
up €112,057 (+20.5%), from €547,057 to €659,114
- Tax, wage and social debts +€78,997
up €78,997 (+72.8%), from €108,540 to €187,537
of which Remuneration and social security: +€61,574
- Gross operating margin -€70,181
down €70,181 (-4.9%), from €1.4m to €1.4m
- Staff costs +€45,624
up €45,624 (+7.0%), from €649,998 to €695,621
- Financial income +€44,306
up €44,306 (+82.9%), from €53,454 to €97,760
of which Financial income: +€60,011
- Depreciation -€27,781
down €27,781 (-5.9%), from €473,891 to €446,110
- Taxes -€18,568
down €18,568 (-35.2%), from €52,768 to €34,200
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 | €3,711,647 | €3,304,310 | -€407,336 | -11.0% |
| Formation expenses | 20 | €7,748 | €3,092 | -€4,657 | -60.1% |
| Fixed assets | 21/28 | €2,326,083 | €2,099,594 | -€226,490 | -9.7% |
| Tangible fixed assets | 22/27 | €2,305,691 | €2,075,093 | -€230,598 | -10.0% |
| Land and buildings | 22 | €759,562 | €632,922 | -€126,640 | -16.7% |
| Plant, machinery and equipment | 23 | €1,413,224 | €1,274,850 | -€138,374 | -9.8% |
| Furniture and vehicles | 24 | €43,560 | €19,553 | -€24,007 | -55.1% |
| Leasing and similar rights | 25 | €89,345 | €71,098 | -€18,247 | -20.4% |
| Other tangible fixed assets | 26 | - | €76,671 | +€76,671 | |
| Financial fixed assets | 28 | €20,392 | €24,501 | +€4,108 | +20.1% |
| Current assets | 29/58 | €1,377,815 | €1,201,625 | -€176,190 | -12.8% |
| Stocks and contracts in progress | 3 | €513,852 | €534,252 | +€20,400 | +4.0% |
| Stocks | 30/36 | €513,852 | €534,252 | +€20,400 | +4.0% |
| Amounts receivable within one year | 40/41 | €184,821 | €183,014 | -€1,807 | -1.0% |
| Trade receivables | 40 | €90,291 | €105,379 | +€15,088 | +16.7% |
| Other amounts receivable | 41 | €94,530 | €77,635 | -€16,895 | -17.9% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €612,637 | €451,982 | -€160,655 | -26.2% |
| Deferred charges and accrued income | 490/1 | €26,506 | €32,378 | +€5,872 | +22.2% |
| Total equity and liabilities | 10/49 | €3,711,647 | €3,304,310 | -€407,336 | -11.0% |
| Equity | 10/15 | €162,500 | €175,647 | +€13,147 | +8.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €62,500 | €62,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €52,500 | €52,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | - | €13,147 | +€13,147 | |
| Provisions and deferred taxes | 16 | - | €8,765 | +€8,765 | |
| Deferred taxes | 168 | - | €8,765 | +€8,765 | |
| Amounts payable | 17/49 | €3,549,147 | €3,119,899 | -€429,248 | -12.1% |
| Amounts payable after more than one year | 17 | €1,731,125 | €1,386,641 | -€344,484 | -19.9% |
| Financial debts | 170/4 | €1,727,332 | €1,382,848 | -€344,484 | -19.9% |
| Other amounts payable | 178/9 | €3,793 | €3,793 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,801,639 | €1,723,895 | -€77,744 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €457,564 | €451,416 | -€6,148 | -1.3% |
| Trade debts | 44 | €688,478 | €425,828 | -€262,650 | -38.1% |
| Suppliers | 440/4 | €688,478 | €425,828 | -€262,650 | -38.1% |
| Taxes, remuneration and social security | 45 | €108,540 | €187,537 | +€78,997 | +72.8% |
| Taxes | 450/3 | €29,668 | €47,091 | +€17,423 | +58.7% |
| Remuneration and social security | 454/9 | €78,872 | €140,446 | +€61,574 | +78.1% |
| Other amounts payable | 47/48 | €547,057 | €659,114 | +€112,057 | +20.5% |
| Accrued charges and deferred income | 492/3 | €16,383 | €9,363 | -€7,020 | -42.8% |
| Non-recurring operating income | 76A | €10,584 | €2,352 | -€8,232 | -77.8% |
| Remuneration, social security and pensions | 62 | €649,998 | €695,621 | +€45,624 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473,891 | €446,110 | -€27,781 | -5.9% |
| Other operating charges | 640/8 | €17,712 | €35,771 | +€18,059 | +102.0% |
| Non-recurring operating charges | 66A | €27,164 | €2,215 | -€24,949 | -91.8% |
| Gross operating margin | 9900 | €1,437,621 | €1,367,440 | -€70,181 | -4.9% |
| Operating profit (loss) | 9901 | €268,857 | €187,723 | -€81,134 | -30.2% |
| Financial income | 75/76B | €53,454 | €97,760 | +€44,306 | +82.9% |
| Recurring financial income | 75 | €35,233 | €95,244 | +€60,011 | +170.3% |
| Non-recurring financial income | 76B | €18,221 | €2,516 | -€15,705 | -86.2% |
| Financial charges | 65/66B | €88,870 | €84,149 | -€4,721 | -5.3% |
| Recurring financial charges | 65 | €67,247 | €81,984 | +€14,737 | +21.9% |
| Non-recurring financial charges | 66B | €21,623 | €2,165 | -€19,458 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €233,441 | €201,334 | -€32,107 | -13.8% |
| Income taxes | 67/77 | €52,768 | €34,200 | -€18,568 | -35.2% |
| Profit (loss) for the period | 9904 | €180,673 | €167,134 | -€13,539 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €180,673 | €167,134 | -€13,539 | -7.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.