ALRISNA: what changed
Two fiscal 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.
ALRISNA
Largest movements
- Cash +€22,987
up €22,987 (+53.4%), from €43,078 to €66,065
mainly Receivables within one year (+€19,677) and Depreciation (+€13,036)
- Receivables within one year -€19,677
down €19,677 (-89.4%), from €22,018 to €2,341
of which Other amounts receivable: -€20,756
- Tangible fixed assets -€13,036
down €13,036 (-1.3%), from €1.0m to €1.0m
- Profit (loss) carried forward -€21,866
down €21,866 (-96.7%), from -€22,601 to -€44,467
- Gross operating margin -€8,374
down €8,374 (-20.4%), from €41,122 to €32,748
- Financial charges -€6,726
down €6,726 (-14.2%), from €47,388 to €40,662
- Financial income +€3,594
up €3,594 (+305.8%), from €1,175 to €4,769
- Depreciation +€940
up €940 (+7.8%), from €12,096 to €13,036
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,245,610 | €1,225,587 | -€20,022 | -1.6% |
| Fixed assets | 21/28 | €1,019,199 | €1,006,164 | -€13,036 | -1.3% |
| Tangible fixed assets | 22/27 | €1,019,199 | €1,006,164 | -€13,036 | -1.3% |
| Land and buildings | 22 | €972,069 | €970,861 | -€1,207 | -0.1% |
| Plant, machinery and equipment | 23 | €4,423 | €3,905 | -€518 | -11.7% |
| Furniture and vehicles | 24 | €16,448 | €10,274 | -€6,174 | -37.5% |
| Other tangible fixed assets | 26 | €26,259 | €21,124 | -€5,135 | -19.6% |
| Current assets | 29/58 | €226,410 | €219,424 | -€6,987 | -3.1% |
| Amounts receivable within one year | 40/41 | €22,018 | €2,341 | -€19,677 | -89.4% |
| Trade receivables | 40 | €0 | €1,079 | +€1,079 | |
| Other amounts receivable | 41 | €22,018 | €1,262 | -€20,756 | -94.3% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,078 | €66,065 | +€22,987 | +53.4% |
| Deferred charges and accrued income | 490/1 | €11,314 | €1,017 | -€10,297 | -91.0% |
| Total equity and liabilities | 10/49 | €1,245,610 | €1,225,587 | -€20,022 | -1.6% |
| Equity | 10/15 | €640,106 | €618,240 | -€21,866 | -3.4% |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Reserves | 13 | €144,107 | €144,107 | = | 0.0% |
| Distributable reserves | 133 | €144,107 | €144,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,601 | -€44,467 | -€21,866 | -96.7% |
| Amounts payable | 17/49 | €605,504 | €607,348 | +€1,844 | +0.3% |
| Amounts payable after more than one year | 17 | €590,000 | €590,000 | = | 0.0% |
| Financial debts | 170/4 | €590,000 | €590,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,504 | €17,348 | +€1,844 | +11.9% |
| Trade debts | 44 | €1,123 | €103 | -€1,019 | -90.8% |
| Suppliers | 440/4 | €1,123 | €103 | -€1,019 | -90.8% |
| Taxes, remuneration and social security | 45 | €14,381 | €12,060 | -€2,321 | -16.1% |
| Taxes | 450/3 | €14,381 | €12,060 | -€2,321 | -16.1% |
| Other amounts payable | 47/48 | €0 | €5,184 | +€5,184 | |
| Non-recurring operating income | 76A | €1,500 | €0 | -€1,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,096 | €13,036 | +€940 | +7.8% |
| Other operating charges | 640/8 | €5,644 | €5,554 | -€89 | -1.6% |
| Gross operating margin | 9900 | €41,122 | €32,748 | -€8,374 | -20.4% |
| Operating profit (loss) | 9901 | €23,383 | €14,159 | -€9,224 | -39.4% |
| Financial income | 75/76B | €1,175 | €4,769 | +€3,594 | +305.8% |
| Recurring financial income | 75 | €1,175 | €4,769 | +€3,594 | +305.8% |
| Financial charges | 65/66B | €47,388 | €40,662 | -€6,726 | -14.2% |
| Recurring financial charges | 65 | €47,388 | €40,662 | -€6,726 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,830 | -€21,734 | +€1,096 | +4.8% |
| Income taxes | 67/77 | €140 | €133 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€22,970 | -€21,866 | +€1,104 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,970 | -€21,866 | +€1,104 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.