ALYAN: 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.
ALYAN
Largest movements
- Tangible fixed assets +€685,339
up €685,339 (+140,163%), from €489 to €685,828
of which Land and buildings: +€684,715
- Current investments -€124,304
down €124,304 (-100%), from €124,304 to €0
- Cash +€8,923
up €8,923 (+7.3%), from €122,928 to €131,851
mainly Debts after one year (+€578,659) and Current investments (+€124,304)
- Debts after one year +€578,659
new in 2025: €578,659
- Current portion of long-term debt +€21,341
new in 2025: €21,341
- Profit (loss) carried forward -€16,155
down €16,155, from €48 to -€16,107
- Other debts -€11,952
down €11,952 (-40.4%), from €29,580 to €17,628
- Taxes -€11,309
down €11,309 (-87.3%), from €12,959 to €1,650
- Gross operating margin -€5,214
down €5,214 (-10.6%), from €48,977 to €43,763
- Financial charges +€3,586
up €3,586 (+198%), from €1,807 to €5,392
- Other operating charges +€2,347
up €2,347 (+132%), from €1,772 to €4,119
- Financial income +€1,968
up €1,968 (+65,608%), from €3 to €1,971
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 | €276,229 | €839,078 | +€562,849 | +204% |
| Fixed assets | 21/28 | €12,056 | €685,828 | +€673,772 | +5,589% |
| Intangible fixed assets | 21 | €8,175 | €0 | -€8,175 | -100% |
| Tangible fixed assets | 22/27 | €489 | €685,828 | +€685,339 | +140,163% |
| Land and buildings | 22 | - | €684,715 | +€684,715 | |
| Furniture and vehicles | 24 | €489 | €1,113 | +€624 | +128% |
| Financial fixed assets | 28 | €3,392 | €0 | -€3,392 | -100% |
| Current assets | 29/58 | €264,173 | €153,250 | -€110,922 | -42.0% |
| Amounts receivable within one year | 40/41 | €16,940 | €21,399 | +€4,459 | +26.3% |
| Trade receivables | 40 | €16,940 | €17,151 | +€211 | +1.2% |
| Other amounts receivable | 41 | - | €4,249 | +€4,249 | |
| Current investments | 50/53 | €124,304 | €0 | -€124,304 | -100% |
| Cash at bank and in hand | 54/58 | €122,928 | €131,851 | +€8,923 | +7.3% |
| Total equity and liabilities | 10/49 | €276,229 | €839,078 | +€562,849 | +204% |
| Equity | 10/15 | €193,175 | €176,940 | -€16,235 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,527 | €174,448 | -€79 | 0.0% |
| Tax-exempt reserves | 132 | €108,277 | €108,198 | -€79 | -0.1% |
| Distributable reserves | 133 | €66,250 | €66,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48 | -€16,107 | -€16,155 | |
| Provisions and deferred taxes | 16 | €36,092 | €36,066 | -€26 | -0.1% |
| Deferred taxes | 168 | €36,092 | €36,066 | -€26 | -0.1% |
| Amounts payable | 17/49 | €46,962 | €626,072 | +€579,110 | +1,233% |
| Amounts payable after more than one year | 17 | - | €578,659 | +€578,659 | |
| Financial debts | 170/4 | - | €578,659 | +€578,659 | |
| Amounts payable within one year | 42/48 | €46,577 | €47,013 | +€436 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | - | €21,341 | +€21,341 | |
| Trade debts | 44 | €6,924 | €6,118 | -€806 | -11.6% |
| Suppliers | 440/4 | €6,924 | €6,118 | -€806 | -11.6% |
| Taxes, remuneration and social security | 45 | €10,074 | €1,927 | -€8,147 | -80.9% |
| Taxes | 450/3 | €10,074 | €1,927 | -€8,147 | -80.9% |
| Other amounts payable | 47/48 | €29,580 | €17,628 | -€11,952 | -40.4% |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,547 | €9,186 | +€639 | +7.5% |
| Other operating charges | 640/8 | €1,772 | €4,119 | +€2,347 | +132% |
| Non-recurring operating charges | 66A | - | €41,647 | +€41,647 | |
| Gross operating margin | 9900 | €48,977 | €43,763 | -€5,214 | -10.6% |
| Operating profit (loss) | 9901 | €38,407 | -€11,190 | -€49,597 | |
| Financial income | 75/76B | €3 | €1,971 | +€1,968 | +65,608% |
| Recurring financial income | 75 | €3 | €1,971 | +€1,968 | +65,608% |
| Financial charges | 65/66B | €1,807 | €5,392 | +€3,586 | +198% |
| Recurring financial charges | 65 | €1,807 | €5,392 | +€3,586 | +198% |
| Profit (loss) for the period before taxes | 9903 | €36,604 | -€14,611 | -€51,215 | |
| Transfer from deferred taxes | 780 | - | €26 | +€26 | |
| Income taxes | 67/77 | €12,959 | €1,650 | -€11,309 | -87.3% |
| Profit (loss) for the period | 9904 | €23,645 | -€16,235 | -€39,879 | |
| Transfer from tax-exempt reserves | 789 | - | €79 | +€79 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,645 | -€16,155 | -€39,800 |
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 27 October 2026 via checked.be.