ALNIVIC: 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.
ALNIVIC
Largest movements
- Tangible fixed assets -€57,814
down €57,814 (-95.2%), from €60,739 to €2,925
of which Land and buildings: -€35,385
- Receivables within one year -€3,023
down €3,023 (-14.5%), from €20,887 to €17,864
of which Other amounts receivable: -€3,729
- Cash -€1,414
down €1,414 (-23.4%), from €6,032 to €4,618
mainly Net result for the year (-€26,255) and Current portion of long-term debt (-€22,882)
- Profit (loss) carried forward -€26,255
down €26,255 (-29.5%), from -€89,067 to -€115,322
- Current portion of long-term debt -€22,882
down €22,882 (-100%), from €22,882 to €0
- Debts after one year -€9,619
down €9,619 (-100%), from €9,619 to €0
- Tax, wage and social debts -€4,044
down €4,044 (-93.2%), from €4,341 to €297
- Other debts +€2,308
up €2,308 (+2.1%), from €108,060 to €110,368
- Depreciation -€34,300
down €34,300 (-87.2%), from €39,324 to €5,024
- Financial charges -€4,298
down €4,298 (-89.1%), from €4,823 to €525
- Gross operating margin +€3,572
up €3,572 (+17.4%), from -€20,570 to -€16,998
- Other operating charges +€2,733
up €2,733 (+403%), from €678 to €3,411
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 | €102,583 | €40,332 | -€62,250 | -60.7% |
| Fixed assets | 21/28 | €75,664 | €17,850 | -€57,814 | -76.4% |
| Tangible fixed assets | 22/27 | €60,739 | €2,925 | -€57,814 | -95.2% |
| Land and buildings | 22 | €35,385 | €0 | -€35,385 | -100% |
| Plant, machinery and equipment | 23 | €12,938 | €1,492 | -€11,446 | -88.5% |
| Furniture and vehicles | 24 | €9,441 | €1,433 | -€8,007 | -84.8% |
| Other tangible fixed assets | 26 | €2,975 | €0 | -€2,975 | -100% |
| Financial fixed assets | 28 | €14,925 | €14,925 | = | 0.0% |
| Current assets | 29/58 | €26,919 | €22,482 | -€4,437 | -16.5% |
| Amounts receivable within one year | 40/41 | €20,887 | €17,864 | -€3,023 | -14.5% |
| Trade receivables | 40 | €11,305 | €12,011 | +€706 | +6.2% |
| Other amounts receivable | 41 | €9,582 | €5,853 | -€3,729 | -38.9% |
| Cash at bank and in hand | 54/58 | €6,032 | €4,618 | -€1,414 | -23.4% |
| Total equity and liabilities | 10/49 | €102,583 | €40,332 | -€62,250 | -60.7% |
| Equity | 10/15 | -€67,817 | -€94,072 | -€26,255 | -38.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,050 | €15,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,190 | €13,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,067 | -€115,322 | -€26,255 | -29.5% |
| Amounts payable | 17/49 | €170,400 | €134,404 | -€35,996 | -21.1% |
| Amounts payable after more than one year | 17 | €9,619 | €0 | -€9,619 | -100% |
| Financial debts | 170/4 | €9,619 | €0 | -€9,619 | -100% |
| Amounts payable within one year | 42/48 | €160,781 | €134,404 | -€26,377 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €22,882 | €0 | -€22,882 | -100% |
| Trade debts | 44 | €25,498 | €23,740 | -€1,759 | -6.9% |
| Suppliers | 440/4 | €25,498 | €23,740 | -€1,759 | -6.9% |
| Taxes, remuneration and social security | 45 | €4,341 | €297 | -€4,044 | -93.2% |
| Taxes | 450/3 | €4,341 | €297 | -€4,044 | -93.2% |
| Other amounts payable | 47/48 | €108,060 | €110,368 | +€2,308 | +2.1% |
| Non-recurring operating income | 76A | - | €12,297 | +€12,297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,324 | €5,024 | -€34,300 | -87.2% |
| Other operating charges | 640/8 | €678 | €3,411 | +€2,733 | +403% |
| Gross operating margin | 9900 | -€20,570 | -€16,998 | +€3,572 | +17.4% |
| Operating profit (loss) | 9901 | -€60,572 | -€25,433 | +€35,139 | +58.0% |
| Financial charges | 65/66B | €4,823 | €525 | -€4,298 | -89.1% |
| Recurring financial charges | 65 | €4,823 | €525 | -€4,298 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | -€65,395 | -€25,958 | +€39,437 | +60.3% |
| Income taxes | 67/77 | €249 | €297 | +€48 | +19.1% |
| Profit (loss) for the period | 9904 | -€65,644 | -€26,255 | +€39,389 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,644 | -€26,255 | +€39,389 | +60.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.