ALYA CONCEPT: 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.
ALYA CONCEPT
Largest movements
- Cash -€13,401
down €13,401 (-65.6%), from €20,416 to €7,015
mainly Receivables within one year (-€9,133) and Net result for the year (-€4,530)
- Tangible fixed assets -€10,222
down €10,222 (-34.1%), from €29,936 to €19,714
- Receivables within one year +€9,133
up €9,133 (+157%), from €5,826 to €14,959
of which Trade receivables: +€8,887
- Profit (loss) carried forward -€4,530
down €4,530 (-19.9%), from €22,817 to €18,287
- Debts after one year -€4,183
no longer reported in 2025 (was €4,183)
- Trade debts -€1,942
no longer reported in 2025 (was €1,942)
- Current portion of long-term debt -€1,838
down €1,838 (-30.5%), from €6,021 to €4,183
- Other debts -€1,054
down €1,054 (-9.8%), from €10,762 to €9,708
- Gross operating margin -€44,755
down €44,755 (-87.7%), from €51,029 to €6,274
- Purchases and services +€10,815
new in 2025: €10,815
- Depreciation +€9,493
up €9,493 (+1,304%), from €728 to €10,221
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 | €57,587 | €43,098 | -€14,489 | -25.2% |
| Fixed assets | 21/28 | €31,336 | €21,114 | -€10,222 | -32.6% |
| Tangible fixed assets | 22/27 | €29,936 | €19,714 | -€10,222 | -34.1% |
| Furniture and vehicles | 24 | €29,936 | €19,714 | -€10,222 | -34.1% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €26,251 | €21,984 | -€4,267 | -16.3% |
| Amounts receivable within one year | 40/41 | €5,826 | €14,959 | +€9,133 | +157% |
| Trade receivables | 40 | €5,826 | €14,713 | +€8,887 | +153% |
| Other amounts receivable | 41 | - | €246 | +€246 | |
| Cash at bank and in hand | 54/58 | €20,416 | €7,015 | -€13,401 | -65.6% |
| Deferred charges and accrued income | 490/1 | €9 | €10 | +€1 | +11.1% |
| Total equity and liabilities | 10/49 | €57,587 | €43,098 | -€14,489 | -25.2% |
| Equity | 10/15 | €33,737 | €29,207 | -€4,530 | -13.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €6,920 | €6,920 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,920 | €6,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,817 | €18,287 | -€4,530 | -19.9% |
| Amounts payable | 17/49 | €23,850 | €13,891 | -€9,959 | -41.8% |
| Amounts payable after more than one year | 17 | €4,183 | - | -€4,183 | |
| Financial debts | 170/4 | €4,183 | - | -€4,183 | |
| Amounts payable within one year | 42/48 | €19,667 | €13,891 | -€5,776 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €6,021 | €4,183 | -€1,838 | -30.5% |
| Trade debts | 44 | €1,942 | - | -€1,942 | |
| Suppliers | 440/4 | €1,942 | - | -€1,942 | |
| Taxes, remuneration and social security | 45 | €942 | - | -€942 | |
| Taxes | 450/3 | €942 | - | -€942 | |
| Other amounts payable | 47/48 | €10,762 | €9,708 | -€1,054 | -9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €10,815 | +€10,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €728 | €10,221 | +€9,493 | +1,304% |
| Other operating charges | 640/8 | €171 | €22 | -€149 | -87.1% |
| Non-recurring operating charges | 66A | €26,555 | - | -€26,555 | |
| Gross operating margin | 9900 | €51,029 | €6,274 | -€44,755 | -87.7% |
| Operating profit (loss) | 9901 | €23,575 | -€3,969 | -€27,544 | |
| Financial charges | 65/66B | €601 | €561 | -€40 | -6.7% |
| Recurring financial charges | 65 | €601 | €561 | -€40 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €22,974 | -€4,530 | -€27,504 | |
| Income taxes | 67/77 | -€10 | - | +€10 | |
| Profit (loss) for the period | 9904 | €22,984 | -€4,530 | -€27,514 | |
| Transfer to tax-exempt reserves | 689 | €6,920 | - | -€6,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,064 | -€4,530 | -€20,594 |
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 18 October 2026 via checked.be.