ALOHA: 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.
ALOHA
Largest movements
- Tangible fixed assets +€9,526
up €9,526 (+515.3%), from €1,848 to €11,374
of which Furniture and vehicles: +€9,875
- Deferred charges and accrued income +€1,925
new in 2025: €1,925
- Cash +€984
up €984 (+1015.2%), from €97 to €1,081
mainly Other debts (+€12,044) and Depreciation (+€1,524)
- Receivables within one year +€579
new in 2025: €579
- Other debts +€12,044
up €12,044 (+15.8%), from €76,361 to €88,405
- Trade debts +€1,067
up €1,067 (+180.3%), from €592 to €1,659
- Accrued charges and deferred income -€462
no longer reported in 2025 (was €462)
- Tax, wage and social debts +€225
up €225 (+231.4%), from €97 to €322
- Depreciation +€1,175
up €1,175 (+336.1%), from €350 to €1,524
- Other operating charges -€586
down €586 (-60.2%), from €973 to €387
- Gross operating margin +€148
up €148 (+7.6%), from €1,962 to €2,110
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 | €1,945 | €14,958 | +€13,013 | +668.9% |
| Fixed assets | 21/28 | €1,848 | €11,374 | +€9,526 | +515.3% |
| Tangible fixed assets | 22/27 | €1,848 | €11,374 | +€9,526 | +515.3% |
| Land and buildings | 22 | €1,848 | €1,499 | -€350 | -18.9% |
| Furniture and vehicles | 24 | - | €9,875 | +€9,875 | |
| Current assets | 29/58 | €97 | €3,584 | +€3,487 | +3599.1% |
| Amounts receivable within one year | 40/41 | - | €579 | +€579 | |
| Trade receivables | 40 | - | €579 | +€579 | |
| Cash at bank and in hand | 54/58 | €97 | €1,081 | +€984 | +1015.2% |
| Deferred charges and accrued income | 490/1 | - | €1,925 | +€1,925 | |
| Total equity and liabilities | 10/49 | €1,945 | €14,958 | +€13,013 | +668.9% |
| Equity | 10/15 | -€75,566 | -€75,428 | +€139 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,018 | -€95,879 | +€139 | +0.1% |
| Amounts payable | 17/49 | €77,512 | €90,386 | +€12,874 | +16.6% |
| Amounts payable within one year | 42/48 | €77,050 | €90,386 | +€13,336 | +17.3% |
| Trade debts | 44 | €592 | €1,659 | +€1,067 | +180.3% |
| Suppliers | 440/4 | €592 | €1,659 | +€1,067 | +180.3% |
| Taxes, remuneration and social security | 45 | €97 | €322 | +€225 | +231.4% |
| Taxes | 450/3 | €97 | €322 | +€225 | +231.4% |
| Other amounts payable | 47/48 | €76,361 | €88,405 | +€12,044 | +15.8% |
| Accrued charges and deferred income | 492/3 | €462 | - | -€462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €1,524 | +€1,175 | +336.1% |
| Other operating charges | 640/8 | €973 | €387 | -€586 | -60.2% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €1,962 | €2,110 | +€148 | +7.6% |
| Operating profit (loss) | 9901 | €577 | €199 | -€378 | -65.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €45 | €60 | +€15 | +34.3% |
| Recurring financial charges | 65 | €45 | €60 | +€15 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €532 | €139 | -€393 | -73.9% |
| Profit (loss) for the period | 9904 | €532 | €139 | -€393 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €532 | €139 | -€393 | -73.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.