ALOFS – HIM: 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.
ALOFS – HIM
Largest movements
- Tangible fixed assets -€16,332
down €16,332 (-4.4%), from €374,290 to €357,959
of which Land and buildings: -€16,332
- Cash -€10,805
down €10,805 (-16.8%), from €64,249 to €53,444
mainly Debts after one year (-€25,743) and Tax, wage and social debts (-€7,408)
- Debts after one year -€25,743
down €25,743 (-9.0%), from €284,610 to €258,867
- Tax, wage and social debts -€7,408
down €7,408 (-86.5%), from €8,566 to €1,158
- Reserves +€4,780
up €4,780 (+4.0%), from €119,456 to €124,236
- Financial charges -€2,573
down €2,573 (-34.8%), from €7,386 to €4,813
- Other operating charges +€1,628
up €1,628 (+156%), from €1,046 to €2,674
- Gross operating margin +€1,269
up €1,269 (+4.8%), from €26,391 to €27,660
- Taxes +€521
up €521 (+81.8%), from €637 to €1,158
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 | €449,610 | €420,079 | -€29,531 | -6.6% |
| Fixed assets | 21/28 | €374,290 | €357,959 | -€16,332 | -4.4% |
| Tangible fixed assets | 22/27 | €374,290 | €357,959 | -€16,332 | -4.4% |
| Land and buildings | 22 | €374,290 | €357,959 | -€16,332 | -4.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €75,319 | €62,120 | -€13,199 | -17.5% |
| Amounts receivable within one year | 40/41 | €11,071 | €8,677 | -€2,394 | -21.6% |
| Other amounts receivable | 41 | €11,071 | €8,677 | -€2,394 | -21.6% |
| Cash at bank and in hand | 54/58 | €64,249 | €53,444 | -€10,805 | -16.8% |
| Total equity and liabilities | 10/49 | €449,610 | €420,079 | -€29,531 | -6.6% |
| Equity | 10/15 | €131,055 | €134,236 | +€3,181 | +2.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €119,456 | €124,236 | +€4,780 | +4.0% |
| Distributable reserves | 133 | €119,456 | €124,236 | +€4,780 | +4.0% |
| Profit (loss) carried forward | 14 | €1,599 | €0 | -€1,599 | -100% |
| Amounts payable | 17/49 | €318,555 | €285,843 | -€32,711 | -10.3% |
| Amounts payable after more than one year | 17 | €284,610 | €258,867 | -€25,743 | -9.0% |
| Financial debts | 170/4 | €284,610 | €258,867 | -€25,743 | -9.0% |
| Amounts payable within one year | 42/48 | €33,944 | €26,901 | -€7,043 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €25,378 | €25,743 | +€365 | +1.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,566 | €1,158 | -€7,408 | -86.5% |
| Taxes | 450/3 | €8,566 | €1,158 | -€7,408 | -86.5% |
| Accrued charges and deferred income | 492/3 | €0 | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,332 | €16,332 | = | 0.0% |
| Other operating charges | 640/8 | €1,046 | €2,674 | +€1,628 | +156% |
| Gross operating margin | 9900 | €26,391 | €27,660 | +€1,269 | +4.8% |
| Operating profit (loss) | 9901 | €9,013 | €8,654 | -€359 | -4.0% |
| Financial income | 75/76B | €609 | €497 | -€111 | -18.3% |
| Recurring financial income | 75 | €609 | €497 | -€111 | -18.3% |
| Financial charges | 65/66B | €7,386 | €4,813 | -€2,573 | -34.8% |
| Recurring financial charges | 65 | €7,386 | €4,813 | -€2,573 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €2,236 | €4,339 | +€2,103 | +94.1% |
| Income taxes | 67/77 | €637 | €1,158 | +€521 | +81.8% |
| Profit (loss) for the period | 9904 | €1,599 | €3,181 | +€1,582 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,599 | €3,181 | +€1,582 | +98.9% |
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 15 October 2026 via checked.be.