ALOHA'SH: 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.
ALOHA'SH
Largest movements
- Tangible fixed assets -€32,858
down €32,858 (-5.4%), from €612,111 to €579,253
of which Land and buildings: -€26,413
- Deferred charges and accrued income +€18,009
up €18,009 (+460%), from €3,917 to €21,926
- Debts after one year -€45,178
down €45,178 (-8.4%), from €540,993 to €495,815
- Profit (loss) carried forward +€27,538
up €27,538, from -€11,045 to €16,493
- Gross operating margin +€12,163
up €12,163 (+17.0%), from €71,472 to €83,635
- Taxes +€2,013
new in 2025: €2,013
- Financial charges -€1,303
down €1,303 (-7.4%), from €17,527 to €16,224
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 | €636,879 | €622,088 | -€14,791 | -2.3% |
| Fixed assets | 21/28 | €612,216 | €579,358 | -€32,858 | -5.4% |
| Tangible fixed assets | 22/27 | €612,111 | €579,253 | -€32,858 | -5.4% |
| Land and buildings | 22 | €581,099 | €554,686 | -€26,413 | -4.5% |
| Plant, machinery and equipment | 23 | €1,356 | €911 | -€445 | -32.8% |
| Other tangible fixed assets | 26 | €29,656 | €23,656 | -€6,000 | -20.2% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €24,663 | €42,730 | +€18,067 | +73.3% |
| Amounts receivable within one year | 40/41 | €200 | €2,806 | +€2,606 | +1,303% |
| Trade receivables | 40 | €200 | €2,806 | +€2,606 | +1,303% |
| Cash at bank and in hand | 54/58 | €20,546 | €17,998 | -€2,548 | -12.4% |
| Deferred charges and accrued income | 490/1 | €3,917 | €21,926 | +€18,009 | +460% |
| Total equity and liabilities | 10/49 | €636,879 | €622,088 | -€14,791 | -2.3% |
| Equity | 10/15 | €33,455 | €60,993 | +€27,538 | +82.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,045 | €16,493 | +€27,538 | |
| Amounts payable | 17/49 | €603,424 | €561,095 | -€42,329 | -7.0% |
| Amounts payable after more than one year | 17 | €540,993 | €495,815 | -€45,178 | -8.4% |
| Financial debts | 170/4 | €540,993 | €495,815 | -€45,178 | -8.4% |
| Amounts payable within one year | 42/48 | €62,431 | €65,280 | +€2,849 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €44,134 | €45,179 | +€1,045 | +2.4% |
| Trade debts | 44 | €10,802 | €14,875 | +€4,073 | +37.7% |
| Suppliers | 440/4 | €10,802 | €14,875 | +€4,073 | +37.7% |
| Taxes, remuneration and social security | 45 | €6,276 | €4,282 | -€1,994 | -31.8% |
| Taxes | 450/3 | €6,276 | €4,282 | -€1,994 | -31.8% |
| Other amounts payable | 47/48 | €1,219 | €944 | -€275 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,149 | €32,858 | -€291 | -0.9% |
| Other operating charges | 640/8 | €5,216 | €5,142 | -€74 | -1.4% |
| Gross operating margin | 9900 | €71,472 | €83,635 | +€12,163 | +17.0% |
| Operating profit (loss) | 9901 | €33,107 | €45,635 | +€12,528 | +37.8% |
| Financial income | 75/76B | - | €140 | +€140 | |
| Recurring financial income | 75 | - | €140 | +€140 | |
| Financial charges | 65/66B | €17,527 | €16,224 | -€1,303 | -7.4% |
| Recurring financial charges | 65 | €17,527 | €16,224 | -€1,303 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €15,580 | €29,551 | +€13,971 | +89.7% |
| Income taxes | 67/77 | - | €2,013 | +€2,013 | |
| Profit (loss) for the period | 9904 | €15,580 | €27,538 | +€11,958 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,580 | €27,538 | +€11,958 | +76.8% |
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.