ALYANA: 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.
ALYANA
Largest movements
- Receivables within one year +€2,008
up €2,008 (+513%), from €391 to €2,400
of which Other amounts receivable: +€2,008
- Cash +€72
up €72 (+58.3%), from €124 to €196
mainly Net result for the year (+€5,850)
- Profit (loss) carried forward +€5,850
up €5,850 (+37.2%), from -€15,745 to -€9,895
- Other debts -€3,253
no longer reported in 2025 (was €3,253)
- Tax, wage and social debts -€461
down €461 (-97.7%), from €472 to €11
- Trade debts -€55
down €55 (-12.5%), from €442 to €386
- Write-downs -€7,900
new in 2025: -€7,900
- Gross operating margin -€634
down €634 (-45.4%), from -€1,398 to -€2,033
- Financial income +€343
new in 2025: €343
- Other operating charges -€266
down €266 (-69.3%), from €384 to €118
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 | €1,235 | €3,316 | +€2,080 | +168% |
| Fixed assets | 21/28 | €720 | €720 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €515 | €2,596 | +€2,080 | +404% |
| Amounts receivable within one year | 40/41 | €391 | €2,400 | +€2,008 | +513% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €391 | €2,400 | +€2,008 | +513% |
| Cash at bank and in hand | 54/58 | €124 | €196 | +€72 | +58.3% |
| Total equity and liabilities | 10/49 | €1,235 | €3,316 | +€2,080 | +168% |
| Equity | 10/15 | -€2,932 | €2,918 | +€5,850 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,614 | €6,614 | = | 0.0% |
| Non-distributable reserves | 130/1 | €364 | €364 | = | 0.0% |
| Reserves not available under the articles | 1311 | €364 | €364 | = | 0.0% |
| Distributable reserves | 133 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,745 | -€9,895 | +€5,850 | +37.2% |
| Amounts payable | 17/49 | €4,167 | €397 | -€3,769 | -90.5% |
| Amounts payable within one year | 42/48 | €4,167 | €397 | -€3,769 | -90.5% |
| Trade debts | 44 | €442 | €386 | -€55 | -12.5% |
| Suppliers | 440/4 | €442 | €386 | -€55 | -12.5% |
| Taxes, remuneration and social security | 45 | €472 | €11 | -€461 | -97.7% |
| Taxes | 450/3 | €472 | €11 | -€461 | -97.7% |
| Other amounts payable | 47/48 | €3,253 | - | -€3,253 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€7,900 | -€7,900 | |
| Other operating charges | 640/8 | €384 | €118 | -€266 | -69.3% |
| Gross operating margin | 9900 | -€1,398 | -€2,033 | -€634 | -45.4% |
| Operating profit (loss) | 9901 | -€1,783 | €5,749 | +€7,532 | |
| Financial income | 75/76B | - | €343 | +€343 | |
| Recurring financial income | 75 | - | €343 | +€343 | |
| Financial charges | 65/66B | €253 | €242 | -€11 | -4.5% |
| Recurring financial charges | 65 | €253 | €242 | -€11 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,036 | €5,850 | +€7,886 | |
| Income taxes | 67/77 | -€10 | - | +€10 | |
| Profit (loss) for the period | 9904 | -€2,026 | €5,850 | +€7,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,026 | €5,850 | +€7,876 |
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 14 October 2026 via checked.be.