ALYA: 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.
ALYA
Largest movements
- Receivables within one year +€62,052
up €62,052 (+15.3%), from €404,892 to €466,944
of which Trade receivables: +€89,347
- Cash +€50,131
up €50,131 (+35.8%), from €140,021 to €190,152
mainly Tax, wage and social debts (+€63,710) and Trade debts (+€21,530)
- Tax, wage and social debts +€63,710
up €63,710 (+67.3%), from €94,633 to €158,344
of which Remuneration and social security: +€72,148
- Trade debts +€21,530
up €21,530 (+21.0%), from €102,443 to €123,973
- Profit (loss) carried forward +€19,680
up €19,680 (+39.2%), from -€50,162 to -€30,482
- Accrued charges and deferred income +€8,046
new in 2025: €8,046
- Other operating charges +€447,753
up €447,753 (+55889.5%), from €801 to €448,554
- Write-downs -€446,999
new in 2025: -€446,999
- Gross operating margin +€43,995
up €43,995 (+6.4%), from €685,339 to €729,334
- Staff costs +€20,098
up €20,098 (+2.9%), from €681,816 to €701,914
- Financial income +€14,989
up €14,989 (+30490.8%), from €49 to €15,038
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 | €583,589 | €695,772 | +€112,183 | +19.2% |
| Fixed assets | 21/28 | €38,676 | €38,676 | = | 0.0% |
| Financial fixed assets | 28 | €38,676 | €38,676 | = | 0.0% |
| Current assets | 29/58 | €544,913 | €657,096 | +€112,183 | +20.6% |
| Amounts receivable within one year | 40/41 | €404,892 | €466,944 | +€62,052 | +15.3% |
| Trade receivables | 40 | €24,387 | €113,734 | +€89,347 | +366.4% |
| Other amounts receivable | 41 | €380,505 | €353,210 | -€27,295 | -7.2% |
| Cash at bank and in hand | 54/58 | €140,021 | €190,152 | +€50,131 | +35.8% |
| Total equity and liabilities | 10/49 | €583,589 | €695,772 | +€112,183 | +19.2% |
| Equity | 10/15 | €385,730 | €405,410 | +€19,680 | +5.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €361,524 | €361,524 | = | 0.0% |
| Non-distributable reserves | 130/1 | €329,348 | €329,348 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €321,911 | - | -€321,911 | |
| Other | 1319 | - | €321,911 | +€321,911 | |
| Distributable reserves | 133 | €32,176 | €32,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,162 | -€30,482 | +€19,680 | +39.2% |
| Amounts payable | 17/49 | €197,858 | €290,362 | +€92,504 | +46.8% |
| Amounts payable within one year | 42/48 | €197,858 | €282,316 | +€84,458 | +42.7% |
| Trade debts | 44 | €102,443 | €123,973 | +€21,530 | +21.0% |
| Suppliers | 440/4 | €102,443 | €123,973 | +€21,530 | +21.0% |
| Taxes, remuneration and social security | 45 | €94,633 | €158,344 | +€63,710 | +67.3% |
| Taxes | 450/3 | €26,098 | €17,660 | -€8,438 | -32.3% |
| Remuneration and social security | 454/9 | €68,535 | €140,684 | +€72,148 | +105.3% |
| Other amounts payable | 47/48 | €782 | €0 | -€782 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €8,046 | +€8,046 | |
| Remuneration, social security and pensions | 62 | €681,816 | €701,914 | +€20,098 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,360 | €0 | -€2,360 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€446,999 | -€446,999 | |
| Other operating charges | 640/8 | €801 | €448,554 | +€447,753 | +55889.5% |
| Gross operating margin | 9900 | €685,339 | €729,334 | +€43,995 | +6.4% |
| Operating profit (loss) | 9901 | €362 | €25,865 | +€25,503 | +7043.9% |
| Financial income | 75/76B | €49 | €15,038 | +€14,989 | +30490.8% |
| Recurring financial income | 75 | €49 | €15,038 | +€14,989 | +30490.8% |
| Financial charges | 65/66B | €219 | €3,564 | +€3,345 | +1525.2% |
| Recurring financial charges | 65 | €219 | €3,564 | +€3,345 | +1525.2% |
| Profit (loss) for the period before taxes | 9903 | €192 | €37,340 | +€37,148 | +19355.9% |
| Income taxes | 67/77 | €9,298 | €17,660 | +€8,362 | +89.9% |
| Profit (loss) for the period | 9904 | -€9,106 | €19,680 | +€28,786 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,106 | €19,680 | +€28,786 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.