ALOPI: 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.
ALOPI
Largest movements
- Cash +€16,303
up €16,303 (+154.8%), from €10,529 to €26,832
mainly Net result for the year (+€48,834) and Other debts (+€16,098)
- Receivables within one year -€13,134
down €13,134 (-15.1%), from €87,225 to €74,090
- Debts after one year -€56,513
down €56,513 (-22.2%), from €254,584 to €198,071
- Profit (loss) carried forward +€42,159
up €42,159 (+36.3%), from €116,090 to €158,250
- Other debts +€16,098
up €16,098 (+7.8%), from €207,383 to €223,481
- Tax, wage and social debts -€11,697
down €11,697 (-24.9%), from €47,032 to €35,336
of which Taxes: -€6,687
- Current portion of long-term debt +€10,317
up €10,317 (+18.9%), from €54,551 to €64,867
- Gross operating margin +€20,014
up €20,014 (+11.5%), from €174,346 to €194,360
- Staff costs +€18,385
up €18,385 (+21.2%), from €86,918 to €105,303
- Financial charges -€3,196
down €3,196 (-11.2%), from €28,415 to €25,220
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 | €903,235 | €903,539 | +€304 | 0.0% |
| Fixed assets | 21/28 | €803,202 | €801,285 | -€1,917 | -0.2% |
| Intangible fixed assets | 21 | €384 | €124 | -€260 | -67.6% |
| Tangible fixed assets | 22/27 | €2,643 | €985 | -€1,658 | -62.7% |
| Furniture and vehicles | 24 | €2,643 | €985 | -€1,658 | -62.7% |
| Financial fixed assets | 28 | €800,175 | €800,175 | = | 0.0% |
| Current assets | 29/58 | €100,033 | €102,254 | +€2,221 | +2.2% |
| Amounts receivable within one year | 40/41 | €87,225 | €74,090 | -€13,134 | -15.1% |
| Trade receivables | 40 | €87,225 | €74,090 | -€13,134 | -15.1% |
| Cash at bank and in hand | 54/58 | €10,529 | €26,832 | +€16,303 | +154.8% |
| Deferred charges and accrued income | 490/1 | €2,280 | €1,332 | -€948 | -41.6% |
| Total equity and liabilities | 10/49 | €903,235 | €903,539 | +€304 | 0.0% |
| Equity | 10/15 | €322,090 | €364,250 | +€42,159 | +13.1% |
| Contributions | 10/11 | €206,000 | €206,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,090 | €158,250 | +€42,159 | +36.3% |
| Amounts payable | 17/49 | €581,145 | €539,290 | -€41,856 | -7.2% |
| Amounts payable after more than one year | 17 | €254,584 | €198,071 | -€56,513 | -22.2% |
| Financial debts | 170/4 | €254,584 | €198,071 | -€56,513 | -22.2% |
| Amounts payable within one year | 42/48 | €310,393 | €326,381 | +€15,988 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €54,551 | €64,867 | +€10,317 | +18.9% |
| Trade debts | 44 | €1,427 | €2,696 | +€1,270 | +89.0% |
| Suppliers | 440/4 | €1,427 | €2,696 | +€1,270 | +89.0% |
| Taxes, remuneration and social security | 45 | €47,032 | €35,336 | -€11,697 | -24.9% |
| Taxes | 450/3 | €30,646 | €23,959 | -€6,687 | -21.8% |
| Remuneration and social security | 454/9 | €16,387 | €11,377 | -€5,009 | -30.6% |
| Other amounts payable | 47/48 | €207,383 | €223,481 | +€16,098 | +7.8% |
| Accrued charges and deferred income | 492/3 | €16,169 | €14,838 | -€1,331 | -8.2% |
| Remuneration, social security and pensions | 62 | €86,918 | €105,303 | +€18,385 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €932 | €1,917 | +€986 | +105.8% |
| Other operating charges | 640/8 | €934 | €1,686 | +€752 | +80.5% |
| Gross operating margin | 9900 | €174,346 | €194,360 | +€20,014 | +11.5% |
| Operating profit (loss) | 9901 | €85,562 | €85,454 | -€108 | -0.1% |
| Financial charges | 65/66B | €28,415 | €25,220 | -€3,196 | -11.2% |
| Recurring financial charges | 65 | €28,415 | €25,220 | -€3,196 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €57,147 | €60,235 | +€3,088 | +5.4% |
| Income taxes | 67/77 | €9,466 | €11,400 | +€1,934 | +20.4% |
| Profit (loss) for the period | 9904 | €47,681 | €48,834 | +€1,153 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,681 | €48,834 | +€1,153 | +2.4% |
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 10 October 2026 via checked.be.