ALOPTIC-NEIRYNCK: 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.
ALOPTIC-NEIRYNCK
Largest movements
- Current investments +€100,917
up €100,917, from €0 to €100,917
- Cash -€21,929
down €21,929 (-6.8%), from €320,361 to €298,432
mainly Current investments (-€100,917) and Contributions, distributions and other (-€42,567)
- Stocks and contracts -€10,039
down €10,039 (-8.7%), from €115,874 to €105,835
- Tangible fixed assets -€7,999
down €7,999 (-28.8%), from €27,763 to €19,764
- Reserves +€59,062
up €59,062 (+16.9%), from €350,114 to €409,177
of which Distributable reserves: +€59,062
- Current portion of long-term debt -€11,250
down €11,250 (-100%), from €11,250 to €0
- Gross operating margin +€26,591
up €26,591 (+21.2%), from €125,717 to €152,308
- Depreciation -€7,407
down €7,407 (-43.1%), from €17,170 to €9,763
- Taxes +€3,217
up €3,217 (+10.1%), from €31,759 to €34,976
- Financial charges -€2,898
down €2,898 (-32.4%), from €8,948 to €6,049
- Financial income +€1,848
up €1,848 (+63.7%), from €2,900 to €4,748
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 | €471,073 | €529,481 | +€58,408 | +12.4% |
| Fixed assets | 21/28 | €27,789 | €19,790 | -€7,999 | -28.8% |
| Tangible fixed assets | 22/27 | €27,763 | €19,764 | -€7,999 | -28.8% |
| Land and buildings | 22 | €10,942 | €9,168 | -€1,774 | -16.2% |
| Plant, machinery and equipment | 23 | €13,602 | €10,205 | -€3,397 | -25.0% |
| Furniture and vehicles | 24 | €619 | €391 | -€228 | -36.8% |
| Leasing and similar rights | 25 | €2,600 | €0 | -€2,600 | -100% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €443,284 | €509,691 | +€66,407 | +15.0% |
| Stocks and contracts in progress | 3 | €115,874 | €105,835 | -€10,039 | -8.7% |
| Stocks | 30/36 | €115,874 | €105,835 | -€10,039 | -8.7% |
| Amounts receivable within one year | 40/41 | €4,643 | €1,690 | -€2,952 | -63.6% |
| Trade receivables | 40 | €1,186 | €1,466 | +€280 | +23.6% |
| Other amounts receivable | 41 | €3,456 | €224 | -€3,233 | -93.5% |
| Current investments | 50/53 | €0 | €100,917 | +€100,917 | |
| Cash at bank and in hand | 54/58 | €320,361 | €298,432 | -€21,929 | -6.8% |
| Deferred charges and accrued income | 490/1 | €2,407 | €2,818 | +€411 | +17.1% |
| Total equity and liabilities | 10/49 | €471,073 | €529,481 | +€58,408 | +12.4% |
| Equity | 10/15 | €368,714 | €427,777 | +€59,062 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €350,114 | €409,177 | +€59,062 | +16.9% |
| Tax-exempt reserves | 132 | €32,630 | €32,630 | = | 0.0% |
| Distributable reserves | 133 | €317,484 | €376,547 | +€59,062 | +18.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,358 | €101,705 | -€654 | -0.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €99,561 | €99,280 | -€281 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €11,250 | €0 | -€11,250 | -100% |
| Financial debts | 43 | - | €734 | +€734 | |
| Credit institutions | 430/8 | - | €734 | +€734 | |
| Trade debts | 44 | €22,091 | €26,480 | +€4,388 | +19.9% |
| Suppliers | 440/4 | €22,091 | €26,480 | +€4,388 | +19.9% |
| Taxes, remuneration and social security | 45 | €3,848 | €6,401 | +€2,553 | +66.4% |
| Taxes | 450/3 | €3,848 | €6,401 | +€2,553 | +66.4% |
| Other amounts payable | 47/48 | €62,372 | €65,665 | +€3,293 | +5.3% |
| Accrued charges and deferred income | 492/3 | €2,797 | €2,424 | -€373 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,170 | €9,763 | -€7,407 | -43.1% |
| Other operating charges | 640/8 | €4,509 | €4,638 | +€129 | +2.9% |
| Gross operating margin | 9900 | €125,717 | €152,308 | +€26,591 | +21.2% |
| Operating profit (loss) | 9901 | €104,037 | €137,906 | +€33,869 | +32.6% |
| Financial income | 75/76B | €2,900 | €4,748 | +€1,848 | +63.7% |
| Recurring financial income | 75 | €2,900 | €4,748 | +€1,848 | +63.7% |
| Financial charges | 65/66B | €8,948 | €6,049 | -€2,898 | -32.4% |
| Recurring financial charges | 65 | €8,948 | €6,049 | -€2,898 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €97,990 | €136,605 | +€38,615 | +39.4% |
| Income taxes | 67/77 | €31,759 | €34,976 | +€3,217 | +10.1% |
| Profit (loss) for the period | 9904 | €66,231 | €101,629 | +€35,398 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,231 | €101,629 | +€35,398 | +53.4% |
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 30 October 2026 via checked.be.