ALOTIR: 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.
ALOTIR
Largest movements
- Receivables after one year +€12,873
up €12,873 (+26.6%), from €48,338 to €61,211
- Cash +€7,683
up €7,683 (+431%), from €1,783 to €9,466
mainly Trade debts (+€15,152) and Other debts (+€8,738)
- Current investments -€6,500
down €6,500 (-16.9%), from €38,517 to €32,016
- Receivables within one year +€6,131
up €6,131 (+8.0%), from €76,753 to €82,884
of which Trade receivables: +€6,135
- Trade debts +€15,152
up €15,152 (+159%), from €9,535 to €24,687
- Other debts +€8,738
up €8,738 (+10.8%), from €81,037 to €89,774
- Advances received -€5,000
no longer reported in 2025 (was €5,000)
- Reserves +€3,889
up €3,889 (+10.2%), from €38,119 to €42,008
of which Distributable reserves: +€5,749
- Tax, wage and social debts -€2,925
down €2,925 (-76.2%), from €3,837 to €912
of which Taxes: -€3,308
- Gross operating margin -€8,256
down €8,256 (-51.1%), from €16,159 to €7,903
- Depreciation +€1,121
up €1,121 (+113%), from €994 to €2,115
- Financial income +€446
up €446 (+27.3%), from €1,635 to €2,081
- Financial charges +€225
up €225 (+153%), from €147 to €373
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 | €168,680 | €188,534 | +€19,853 | +11.8% |
| Fixed assets | 21/28 | €3,290 | €2,956 | -€334 | -10.1% |
| Tangible fixed assets | 22/27 | €3,290 | €2,956 | -€334 | -10.1% |
| Furniture and vehicles | 24 | €3,290 | €1,097 | -€2,193 | -66.7% |
| Other tangible fixed assets | 26 | - | €1,859 | +€1,859 | |
| Current assets | 29/58 | €165,390 | €185,578 | +€20,187 | +12.2% |
| Amounts receivable after more than one year | 29 | €48,338 | €61,211 | +€12,873 | +26.6% |
| Other amounts receivable | 291 | €48,338 | €61,211 | +€12,873 | +26.6% |
| Amounts receivable within one year | 40/41 | €76,753 | €82,884 | +€6,131 | +8.0% |
| Trade receivables | 40 | €65,255 | €71,390 | +€6,135 | +9.4% |
| Other amounts receivable | 41 | €11,498 | €11,494 | -€4 | 0.0% |
| Current investments | 50/53 | €38,517 | €32,016 | -€6,500 | -16.9% |
| Cash at bank and in hand | 54/58 | €1,783 | €9,466 | +€7,683 | +431% |
| Total equity and liabilities | 10/49 | €168,680 | €188,534 | +€19,853 | +11.8% |
| Equity | 10/15 | €66,772 | €70,661 | +€3,889 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,119 | €42,008 | +€3,889 | +10.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €36,259 | €42,008 | +€5,749 | +15.9% |
| Profit (loss) carried forward | 14 | €22,453 | €22,453 | = | 0.0% |
| Amounts payable | 17/49 | €101,909 | €117,873 | +€15,964 | +15.7% |
| Amounts payable within one year | 42/48 | €101,909 | €117,873 | +€15,964 | +15.7% |
| Financial debts | 43 | €2,500 | €2,500 | = | 0.0% |
| Credit institutions | 430/8 | €2,500 | - | -€2,500 | |
| Other loans | 439 | - | €2,500 | +€2,500 | |
| Trade debts | 44 | €9,535 | €24,687 | +€15,152 | +159% |
| Suppliers | 440/4 | €9,535 | €24,687 | +€15,152 | +159% |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €3,837 | €912 | -€2,925 | -76.2% |
| Taxes | 450/3 | €3,837 | €529 | -€3,308 | -86.2% |
| Remuneration and social security | 454/9 | - | €383 | +€383 | |
| Other amounts payable | 47/48 | €81,037 | €89,774 | +€8,738 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €2,115 | +€1,121 | +113% |
| Other operating charges | 640/8 | €936 | €1,019 | +€83 | +8.9% |
| Gross operating margin | 9900 | €16,159 | €7,903 | -€8,256 | -51.1% |
| Operating profit (loss) | 9901 | €14,229 | €4,769 | -€9,460 | -66.5% |
| Financial income | 75/76B | €1,635 | €2,081 | +€446 | +27.3% |
| Recurring financial income | 75 | €1,635 | €2,081 | +€446 | +27.3% |
| Financial charges | 65/66B | €147 | €373 | +€225 | +153% |
| Recurring financial charges | 65 | €147 | €373 | +€225 | +153% |
| Profit (loss) for the period before taxes | 9903 | €15,716 | €6,477 | -€9,239 | -58.8% |
| Income taxes | 67/77 | €2,481 | €2,588 | +€107 | +4.3% |
| Profit (loss) for the period | 9904 | €13,236 | €3,889 | -€9,346 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,236 | €3,889 | -€9,346 | -70.6% |
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 16 October 2026 via checked.be.