ALYA GROUP SERVICES: 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 GROUP SERVICES
Largest movements
- Cash +€16,269
up €16,269 (+68.8%), from €23,635 to €39,904
mainly Depreciation (+€12,201) and Receivables within one year (+€7,329)
- Tangible fixed assets -€12,201
down €12,201 (-61.3%), from €19,898 to €7,698
of which Furniture and vehicles: -€11,827
- Receivables within one year -€7,329
down €7,329 (-14.1%), from €52,009 to €44,680
of which Trade receivables: -€7,300
- Debts after one year -€7,710
down €7,710 (-65.8%), from €11,709 to €4,000
- Reserves -€6,612
down €6,612 (-23.9%), from €27,666 to €21,054
- Trade debts +€6,043
up €6,043 (+21.8%), from €27,772 to €33,815
- Tax, wage and social debts +€4,480
up €4,480 (+69.2%), from €6,474 to €10,954
of which Taxes: +€4,480
- Gross operating margin -€15,887
down €15,887 (-57.3%), from €27,712 to €11,825
- Taxes -€849
down €849 (-29.4%), from €2,884 to €2,035
- Depreciation -€611
down €611 (-4.8%), from €12,812 to €12,201
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 | €99,560 | €96,132 | -€3,428 | -3.4% |
| Fixed assets | 21/28 | €19,948 | €7,748 | -€12,201 | -61.2% |
| Tangible fixed assets | 22/27 | €19,898 | €7,698 | -€12,201 | -61.3% |
| Furniture and vehicles | 24 | €18,973 | €7,146 | -€11,827 | -62.3% |
| Other tangible fixed assets | 26 | €926 | €552 | -€374 | -40.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €79,612 | €88,384 | +€8,773 | +11.0% |
| Amounts receivable within one year | 40/41 | €52,009 | €44,680 | -€7,329 | -14.1% |
| Trade receivables | 40 | €38,768 | €31,467 | -€7,300 | -18.8% |
| Other amounts receivable | 41 | €13,241 | €13,213 | -€28 | -0.2% |
| Cash at bank and in hand | 54/58 | €23,635 | €39,904 | +€16,269 | +68.8% |
| Deferred charges and accrued income | 490/1 | €3,967 | €3,800 | -€167 | -4.2% |
| Total equity and liabilities | 10/49 | €99,560 | €96,132 | -€3,428 | -3.4% |
| Equity | 10/15 | €46,266 | €39,654 | -€6,612 | -14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,666 | €21,054 | -€6,612 | -23.9% |
| Distributable reserves | 133 | €27,666 | €21,054 | -€6,612 | -23.9% |
| Amounts payable | 17/49 | €53,294 | €56,478 | +€3,184 | +6.0% |
| Amounts payable after more than one year | 17 | €11,709 | €4,000 | -€7,710 | -65.8% |
| Financial debts | 170/4 | €11,709 | €4,000 | -€7,710 | -65.8% |
| Amounts payable within one year | 42/48 | €41,584 | €52,478 | +€10,893 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €7,339 | €7,710 | +€371 | +5.1% |
| Trade debts | 44 | €27,772 | €33,815 | +€6,043 | +21.8% |
| Suppliers | 440/4 | €27,772 | €33,815 | +€6,043 | +21.8% |
| Taxes, remuneration and social security | 45 | €6,474 | €10,954 | +€4,480 | +69.2% |
| Taxes | 450/3 | €6,362 | €10,843 | +€4,480 | +70.4% |
| Remuneration and social security | 454/9 | €111 | €111 | = | 0.0% |
| Non-recurring operating income | 76A | €17,549 | €1,151 | -€16,397 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,812 | €12,201 | -€611 | -4.8% |
| Other operating charges | 640/8 | €2,388 | €2,230 | -€158 | -6.6% |
| Gross operating margin | 9900 | €27,712 | €11,825 | -€15,887 | -57.3% |
| Operating profit (loss) | 9901 | €12,512 | -€2,606 | -€15,118 | |
| Financial income | 75/76B | €242 | €3 | -€239 | -98.7% |
| Recurring financial income | 75 | €242 | €3 | -€239 | -98.7% |
| Financial charges | 65/66B | €2,244 | €1,974 | -€270 | -12.0% |
| Recurring financial charges | 65 | €2,244 | €1,292 | -€952 | -42.4% |
| Non-recurring financial charges | 66B | - | €682 | +€682 | |
| Profit (loss) for the period before taxes | 9903 | €10,510 | -€4,577 | -€15,087 | |
| Income taxes | 67/77 | €2,884 | €2,035 | -€849 | -29.4% |
| Profit (loss) for the period | 9904 | €7,626 | -€6,612 | -€14,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,626 | -€6,612 | -€14,238 |
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.