ALNISA: 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.
ALNISA
Largest movements
- Cash -€4,729
down €4,729 (-11.9%), from €39,861 to €35,132
mainly Other debts (-€6,842) and Net result for the year (-€758)
- Tangible fixed assets -€2,933
down €2,933 (-1.2%), from €244,503 to €241,570
of which Land and buildings: -€2,933
- Reserves -€38,285
no longer reported in 2025 (was €38,285)
- Profit (loss) carried forward +€37,527
up €37,527 (+27.2%), from -€138,183 to -€100,656
- Other debts -€6,842
down €6,842 (-2.9%), from €234,545 to €227,703
- Depreciation -€7,783
down €7,783 (-72.6%), from €10,715 to €2,933
- Purchases and services +€1,773
new in 2025: €1,773
- Other operating charges +€1,016
up €1,016 (+27.9%), from €3,639 to €4,655
- Gross operating margin +€327
up €327 (+5.0%), from €6,542 to €6,869
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 | €285,639 | €278,039 | -€7,600 | -2.7% |
| Fixed assets | 21/28 | €244,503 | €241,570 | -€2,933 | -1.2% |
| Tangible fixed assets | 22/27 | €244,503 | €241,570 | -€2,933 | -1.2% |
| Land and buildings | 22 | €244,503 | €241,570 | -€2,933 | -1.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €41,136 | €36,469 | -€4,667 | -11.3% |
| Cash at bank and in hand | 54/58 | €39,861 | €35,132 | -€4,729 | -11.9% |
| Deferred charges and accrued income | 490/1 | €1,275 | €1,337 | +€62 | +4.9% |
| Total equity and liabilities | 10/49 | €285,639 | €278,039 | -€7,600 | -2.7% |
| Equity | 10/15 | €51,094 | €50,336 | -€758 | -1.5% |
| Contributions | 10/11 | €150,992 | €150,992 | = | 0.0% |
| Reserves | 13 | €38,285 | - | -€38,285 | |
| Distributable reserves | 133 | €38,285 | - | -€38,285 | |
| Profit (loss) carried forward | 14 | -€138,183 | -€100,656 | +€37,527 | +27.2% |
| Amounts payable | 17/49 | €234,545 | €227,703 | -€6,842 | -2.9% |
| Amounts payable within one year | 42/48 | €234,545 | €227,703 | -€6,842 | -2.9% |
| Other amounts payable | 47/48 | €234,545 | €227,703 | -€6,842 | -2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,773 | +€1,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,715 | €2,933 | -€7,783 | -72.6% |
| Other operating charges | 640/8 | €3,639 | €4,655 | +€1,016 | +27.9% |
| Gross operating margin | 9900 | €6,542 | €6,869 | +€327 | +5.0% |
| Operating profit (loss) | 9901 | -€7,812 | -€719 | +€7,093 | +90.8% |
| Financial charges | 65/66B | €38 | €39 | +€2 | +5.3% |
| Recurring financial charges | 65 | €38 | €39 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,849 | -€758 | +€7,091 | +90.3% |
| Profit (loss) for the period | 9904 | -€7,849 | -€758 | +€7,091 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,849 | -€758 | +€7,091 | +90.3% |
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 4 October 2026 via checked.be.