ALOÏSE: 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.
ALOÏSE
Largest movements
- Receivables within one year +€5,308
up €5,308 (+482%), from €1,101 to €6,409
of which Trade receivables: +€5,378
- Cash -€2,861
no longer reported in 2025 (was €2,861)
mainly Receivables within one year (-€5,308) and Current portion of long-term debt (-€2,977)
- Stocks and contracts -€1,990
down €1,990 (-32.7%), from €6,081 to €4,091
- Deferred charges and accrued income -€1,371
down €1,371 (-55.0%), from €2,490 to €1,120
- Tangible fixed assets -€260
down €260 (-20.0%), from €1,297 to €1,037
- Short-term financial debts +€3,123
new in 2025: €3,123
- Current portion of long-term debt -€2,977
down €2,977 (-57.2%), from €5,203 to €2,226
- Debts after one year -€2,226
no longer reported in 2025 (was €2,226)
- Other debts +€1,936
up €1,936 (+446%), from €434 to €2,370
- Profit (loss) carried forward -€812
down €812 (-8.5%), from -€9,597 to -€10,410
- Gross operating margin +€5,824
up €5,824, from -€3,340 to €2,485
- Taxes +€714
up €714 (+115%), from €621 to €1,335
- Financial charges -€306
down €306 (-28.3%), from €1,080 to €774
- Depreciation +€257
up €257 (+9,021%), from €3 to €260
- Financial income -€105
down €105 (-99.8%), from €106 to €0
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 | €16,381 | €15,207 | -€1,174 | -7.2% |
| Fixed assets | 21/28 | €3,847 | €3,587 | -€260 | -6.8% |
| Tangible fixed assets | 22/27 | €1,297 | €1,037 | -€260 | -20.0% |
| Plant, machinery and equipment | 23 | €1,297 | €1,037 | -€260 | -20.0% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €12,534 | €11,620 | -€914 | -7.3% |
| Stocks and contracts in progress | 3 | €6,081 | €4,091 | -€1,990 | -32.7% |
| Stocks | 30/36 | €6,081 | €4,091 | -€1,990 | -32.7% |
| Amounts receivable within one year | 40/41 | €1,101 | €6,409 | +€5,308 | +482% |
| Trade receivables | 40 | €1,019 | €6,396 | +€5,378 | +528% |
| Other amounts receivable | 41 | €82 | €13 | -€69 | -84.3% |
| Cash at bank and in hand | 54/58 | €2,861 | - | -€2,861 | |
| Deferred charges and accrued income | 490/1 | €2,490 | €1,120 | -€1,371 | -55.0% |
| Total equity and liabilities | 10/49 | €16,381 | €15,207 | -€1,174 | -7.2% |
| Equity | 10/15 | €403 | -€410 | -€812 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,597 | -€10,410 | -€812 | -8.5% |
| Amounts payable | 17/49 | €15,978 | €15,616 | -€361 | -2.3% |
| Amounts payable after more than one year | 17 | €2,226 | - | -€2,226 | |
| Financial debts | 170/4 | €2,226 | - | -€2,226 | |
| Amounts payable within one year | 42/48 | €13,752 | €15,616 | +€1,865 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €5,203 | €2,226 | -€2,977 | -57.2% |
| Financial debts | 43 | - | €3,123 | +€3,123 | |
| Credit institutions | 430/8 | - | €3,123 | +€3,123 | |
| Trade debts | 44 | €5,980 | €5,257 | -€723 | -12.1% |
| Suppliers | 440/4 | €5,980 | €5,257 | -€723 | -12.1% |
| Taxes, remuneration and social security | 45 | €2,135 | €2,641 | +€506 | +23.7% |
| Taxes | 450/3 | €2,135 | €2,641 | +€506 | +23.7% |
| Other amounts payable | 47/48 | €434 | €2,370 | +€1,936 | +446% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €260 | +€257 | +9,021% |
| Other operating charges | 640/8 | €866 | €928 | +€62 | +7.2% |
| Gross operating margin | 9900 | -€3,340 | €2,485 | +€5,824 | |
| Operating profit (loss) | 9901 | -€4,209 | €1,296 | +€5,505 | |
| Financial income | 75/76B | €106 | €0 | -€105 | -99.8% |
| Recurring financial income | 75 | €106 | €0 | -€105 | -99.8% |
| Financial charges | 65/66B | €1,080 | €774 | -€306 | -28.3% |
| Recurring financial charges | 65 | €1,080 | €774 | -€306 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,183 | €522 | +€5,705 | |
| Income taxes | 67/77 | €621 | €1,335 | +€714 | +115% |
| Profit (loss) for the period | 9904 | -€5,804 | -€812 | +€4,991 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,804 | -€812 | +€4,991 | +86.0% |
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 27 October 2026 via checked.be.