ALYA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Current investments +€61,500
up €61,500 (+55.9%), from €109,998 to €171,498
- Cash +€23,576
up €23,576 (+48.3%), from €48,781 to €72,358
mainly Net result for the year (+€116,042) and Receivables within one year (+€14,177)
- Receivables within one year -€14,177
down €14,177 (-17.4%), from €81,327 to €67,151
- Tangible fixed assets -€11,227
down €11,227 (-25.3%), from €44,440 to €33,213
of which Furniture and vehicles: -€11,034
- Profit (loss) carried forward +€116,042
up €116,042 (+114%), from €102,024 to €218,066
- Other debts -€40,599
down €40,599 (-34.9%), from €116,328 to €75,730
- Debts after one year -€10,546
down €10,546 (-56.3%), from €18,730 to €8,185
- Tax, wage and social debts -€5,850
no longer reported in 2025 (was €5,850)
- Gross operating margin +€21,201
up €21,201 (+14.6%), from €145,690 to €166,891
- Taxes +€6,052
up €6,052 (+18.7%), from €32,418 to €38,470
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 | €285,387 | €345,071 | +€59,684 | +20.9% |
| Fixed assets | 21/28 | €44,440 | €33,213 | -€11,227 | -25.3% |
| Tangible fixed assets | 22/27 | €44,440 | €33,213 | -€11,227 | -25.3% |
| Plant, machinery and equipment | 23 | €1,627 | €1,434 | -€193 | -11.9% |
| Furniture and vehicles | 24 | €42,813 | €31,778 | -€11,034 | -25.8% |
| Current assets | 29/58 | €240,947 | €311,859 | +€70,911 | +29.4% |
| Amounts receivable within one year | 40/41 | €81,327 | €67,151 | -€14,177 | -17.4% |
| Other amounts receivable | 41 | €81,327 | €67,151 | -€14,177 | -17.4% |
| Current investments | 50/53 | €109,998 | €171,498 | +€61,500 | +55.9% |
| Cash at bank and in hand | 54/58 | €48,781 | €72,358 | +€23,576 | +48.3% |
| Deferred charges and accrued income | 490/1 | €841 | €852 | +€11 | +1.4% |
| Total equity and liabilities | 10/49 | €285,387 | €345,071 | +€59,684 | +20.9% |
| Equity | 10/15 | €104,024 | €220,066 | +€116,042 | +112% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,024 | €218,066 | +€116,042 | +114% |
| Amounts payable | 17/49 | €181,363 | €125,005 | -€56,358 | -31.1% |
| Amounts payable after more than one year | 17 | €18,730 | €8,185 | -€10,546 | -56.3% |
| Financial debts | 170/4 | €18,730 | €8,185 | -€10,546 | -56.3% |
| Amounts payable within one year | 42/48 | €162,633 | €116,821 | -€45,812 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €40,280 | €40,653 | +€373 | +0.9% |
| Trade debts | 44 | €175 | €438 | +€263 | +151% |
| Suppliers | 440/4 | €175 | €438 | +€263 | +151% |
| Taxes, remuneration and social security | 45 | €5,850 | - | -€5,850 | |
| Taxes | 450/3 | €5,850 | - | -€5,850 | |
| Other amounts payable | 47/48 | €116,328 | €75,730 | -€40,599 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,139 | €13,209 | +€1,071 | +8.8% |
| Other operating charges | 640/8 | €1,226 | €1,174 | -€52 | -4.3% |
| Gross operating margin | 9900 | €145,690 | €166,891 | +€21,201 | +14.6% |
| Operating profit (loss) | 9901 | €132,325 | €152,508 | +€20,183 | +15.3% |
| Financial income | 75/76B | €3,877 | €3,987 | +€110 | +2.8% |
| Recurring financial income | 75 | €3,877 | €3,987 | +€110 | +2.8% |
| Financial charges | 65/66B | €2,660 | €1,983 | -€676 | -25.4% |
| Recurring financial charges | 65 | €2,660 | €1,983 | -€676 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €133,542 | €154,512 | +€20,970 | +15.7% |
| Income taxes | 67/77 | €32,418 | €38,470 | +€6,052 | +18.7% |
| Profit (loss) for the period | 9904 | €101,124 | €116,042 | +€14,918 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €101,124 | €116,042 | +€14,918 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.