ALORA: 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.
ALORA
Largest movements
- Cash +€40,066
up €40,066 (+113.9%), from €35,191 to €75,258
mainly Other debts (+€27,267) and Net result for the year (+€10,117)
- Receivables within one year -€5,089
down €5,089 (-50.7%), from €10,034 to €4,945
- Tangible fixed assets -€4,963
down €4,963 (-37.9%), from €13,104 to €8,141
of which Furniture and vehicles: -€4,000
- Other debts +€27,267
up €27,267 (+6086.2%), from €448 to €27,715
- Reserves +€10,117
up €10,117 (+28.4%), from €35,672 to €45,788
- Tax, wage and social debts -€7,110
down €7,110 (-38.6%), from €18,412 to €11,303
of which Remuneration and social security: -€4,374
- Trade debts -€1,095
down €1,095 (-76.4%), from €1,433 to €338
- Gross operating margin -€38,804
down €38,804 (-46.7%), from €83,138 to €44,334
- Staff costs -€20,779
down €20,779 (-48.1%), from €43,243 to €22,464
- Taxes -€2,954
down €2,954 (-44.2%), from €6,678 to €3,724
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 | €59,465 | €88,644 | +€29,179 | +49.1% |
| Fixed assets | 21/28 | €13,404 | €8,441 | -€4,963 | -37.0% |
| Tangible fixed assets | 22/27 | €13,104 | €8,141 | -€4,963 | -37.9% |
| Plant, machinery and equipment | 23 | €1,393 | €430 | -€963 | -69.1% |
| Furniture and vehicles | 24 | €11,711 | €7,711 | -€4,000 | -34.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €46,061 | €80,203 | +€34,142 | +74.1% |
| Stocks and contracts in progress | 3 | €350 | - | -€350 | |
| Stocks | 30/36 | €350 | - | -€350 | |
| Amounts receivable within one year | 40/41 | €10,034 | €4,945 | -€5,089 | -50.7% |
| Trade receivables | 40 | €10,034 | €4,945 | -€5,089 | -50.7% |
| Cash at bank and in hand | 54/58 | €35,191 | €75,258 | +€40,066 | +113.9% |
| Deferred charges and accrued income | 490/1 | €486 | - | -€486 | |
| Total equity and liabilities | 10/49 | €59,465 | €88,644 | +€29,179 | +49.1% |
| Equity | 10/15 | €39,172 | €49,288 | +€10,117 | +25.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €35,672 | €45,788 | +€10,117 | +28.4% |
| Distributable reserves | 133 | €35,672 | €45,788 | +€10,117 | +28.4% |
| Amounts payable | 17/49 | €20,293 | €39,355 | +€19,062 | +93.9% |
| Amounts payable within one year | 42/48 | €20,293 | €39,355 | +€19,062 | +93.9% |
| Trade debts | 44 | €1,433 | €338 | -€1,095 | -76.4% |
| Suppliers | 440/4 | €1,433 | €338 | -€1,095 | -76.4% |
| Taxes, remuneration and social security | 45 | €18,412 | €11,303 | -€7,110 | -38.6% |
| Taxes | 450/3 | €11,928 | €9,193 | -€2,736 | -22.9% |
| Remuneration and social security | 454/9 | €6,484 | €2,110 | -€4,374 | -67.5% |
| Other amounts payable | 47/48 | €448 | €27,715 | +€27,267 | +6086.2% |
| Remuneration, social security and pensions | 62 | €43,243 | €22,464 | -€20,779 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,963 | €4,963 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,354 | €1,589 | +€235 | +17.3% |
| Gross operating margin | 9900 | €83,138 | €44,334 | -€38,804 | -46.7% |
| Operating profit (loss) | 9901 | €33,578 | €15,318 | -€18,260 | -54.4% |
| Financial income | 75/76B | €48 | €271 | +€223 | +462.5% |
| Recurring financial income | 75 | €48 | €271 | +€223 | +462.5% |
| Financial charges | 65/66B | €2,032 | €1,748 | -€284 | -14.0% |
| Recurring financial charges | 65 | €2,032 | €1,748 | -€284 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €31,595 | €13,840 | -€17,754 | -56.2% |
| Income taxes | 67/77 | €6,678 | €3,724 | -€2,954 | -44.2% |
| Profit (loss) for the period | 9904 | €24,917 | €10,117 | -€14,800 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,917 | €10,117 | -€14,800 | -59.4% |
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 12 October 2026 via checked.be.