ALYA EXPRESS: 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 EXPRESS
Largest movements
- Tangible fixed assets +€29,066
up €29,066 (+165%), from €17,623 to €46,689
- Receivables within one year +€7,294
up €7,294 (+1,090%), from €669 to €7,963
of which Other amounts receivable: +€7,781
- Debts after one year +€17,693
new in 2025: €17,693
- Profit (loss) carried forward +€5,933
up €5,933 (+43.0%), from -€13,788 to -€7,855
- Current portion of long-term debt +€5,880
new in 2025: €5,880
- Other debts +€5,804
up €5,804 (+42.6%), from €13,619 to €19,423
- Tax, wage and social debts +€1,659
new in 2025: €1,659
- Gross operating margin -€11,815
down €11,815 (-38.6%), from €30,577 to €18,762
- Depreciation -€2,042
down €2,042 (-39.1%), from €5,229 to €3,187
- Other operating charges +€1,782
up €1,782 (+150%), from €1,188 to €2,970
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 | €22,074 | €58,344 | +€36,270 | +164% |
| Formation expenses | 20 | €1,221 | €971 | -€250 | -20.5% |
| Fixed assets | 21/28 | €17,623 | €46,689 | +€29,066 | +165% |
| Tangible fixed assets | 22/27 | €17,623 | €46,689 | +€29,066 | +165% |
| Furniture and vehicles | 24 | €17,623 | €46,689 | +€29,066 | +165% |
| Current assets | 29/58 | €3,229 | €10,683 | +€7,454 | +231% |
| Amounts receivable within one year | 40/41 | €669 | €7,963 | +€7,294 | +1,090% |
| Trade receivables | 40 | €487 | - | -€487 | |
| Other amounts receivable | 41 | €182 | €7,963 | +€7,781 | +4,268% |
| Cash at bank and in hand | 54/58 | €2,560 | €2,720 | +€160 | +6.2% |
| Total equity and liabilities | 10/49 | €22,074 | €58,344 | +€36,270 | +164% |
| Equity | 10/15 | €4,812 | €10,745 | +€5,933 | +123% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,788 | -€7,855 | +€5,933 | +43.0% |
| Amounts payable | 17/49 | €17,262 | €47,599 | +€30,337 | +176% |
| Amounts payable after more than one year | 17 | - | €17,693 | +€17,693 | |
| Financial debts | 170/4 | - | €17,693 | +€17,693 | |
| Amounts payable within one year | 42/48 | €17,262 | €29,906 | +€12,644 | +73.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,880 | +€5,880 | |
| Trade debts | 44 | €3,643 | €2,944 | -€699 | -19.2% |
| Suppliers | 440/4 | €3,643 | €2,944 | -€699 | -19.2% |
| Taxes, remuneration and social security | 45 | - | €1,659 | +€1,659 | |
| Taxes | 450/3 | - | €1,659 | +€1,659 | |
| Other amounts payable | 47/48 | €13,619 | €19,423 | +€5,804 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,229 | €3,187 | -€2,042 | -39.1% |
| Other operating charges | 640/8 | €1,188 | €2,970 | +€1,782 | +150% |
| Non-recurring operating charges | 66A | €8,467 | €6,123 | -€2,344 | -27.7% |
| Gross operating margin | 9900 | €30,577 | €18,762 | -€11,815 | -38.6% |
| Operating profit (loss) | 9901 | €15,693 | €6,483 | -€9,211 | -58.7% |
| Financial charges | 65/66B | €246 | €550 | +€303 | +123% |
| Recurring financial charges | 65 | €246 | €550 | +€303 | +123% |
| Profit (loss) for the period before taxes | 9903 | €15,447 | €5,933 | -€9,514 | -61.6% |
| Profit (loss) for the period | 9904 | €15,447 | €5,933 | -€9,514 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,447 | €5,933 | -€9,514 | -61.6% |
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 15 October 2026 via checked.be.