ALYANS: what changed
Two fiscal 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.
ALYANS
Largest movements
- Cash +€21,966
up €21,966 (+24.5%), from €89,802 to €111,768
mainly Net result for the year (+€39,182) and Trade debts (+€4,371)
- Stocks and contracts +€4,590
new in 2025: €4,590
- Tangible fixed assets +€1,415
up €1,415 (+223.4%), from €633 to €2,048
of which Furniture and vehicles: +€1,615
- Profit (loss) carried forward +€39,182
up €39,182 (+75.9%), from €51,633 to €90,815
- Other debts -€12,763
down €12,763 (-63.7%), from €20,034 to €7,271
- Trade debts +€4,371
up €4,371 (+149.0%), from €2,933 to €7,304
- Tax, wage and social debts -€2,369
down €2,369 (-10.9%), from €21,773 to €19,405
of which Taxes: -€2,907
- Staff costs -€3,015
down €3,015 (-11.9%), from €25,235 to €22,220
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.
Cash bridge derived
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 | €99,923 | €128,345 | +€28,422 | +28.4% |
| Fixed assets | 21/28 | €9,328 | €10,743 | +€1,415 | +15.2% |
| Tangible fixed assets | 22/27 | €633 | €2,048 | +€1,415 | +223.4% |
| Plant, machinery and equipment | 23 | €633 | €433 | -€200 | -31.6% |
| Furniture and vehicles | 24 | - | €1,615 | +€1,615 | |
| Financial fixed assets | 28 | €8,694 | €8,694 | = | 0.0% |
| Current assets | 29/58 | €90,595 | €117,603 | +€27,007 | +29.8% |
| Stocks and contracts in progress | 3 | - | €4,590 | +€4,590 | |
| Stocks | 30/36 | - | €4,590 | +€4,590 | |
| Amounts receivable within one year | 40/41 | €794 | €1,245 | +€452 | +56.9% |
| Other amounts receivable | 41 | €794 | €1,245 | +€452 | +56.9% |
| Cash at bank and in hand | 54/58 | €89,802 | €111,768 | +€21,966 | +24.5% |
| Total equity and liabilities | 10/49 | €99,923 | €128,345 | +€28,422 | +28.4% |
| Equity | 10/15 | €55,183 | €94,365 | +€39,182 | +71.0% |
| Contributions | 10/11 | €3,550 | €3,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,633 | €90,815 | +€39,182 | +75.9% |
| Amounts payable | 17/49 | €44,740 | €33,980 | -€10,760 | -24.1% |
| Amounts payable within one year | 42/48 | €44,740 | €33,980 | -€10,760 | -24.1% |
| Trade debts | 44 | €2,933 | €7,304 | +€4,371 | +149.0% |
| Suppliers | 440/4 | €2,933 | €7,304 | +€4,371 | +149.0% |
| Taxes, remuneration and social security | 45 | €21,773 | €19,405 | -€2,369 | -10.9% |
| Taxes | 450/3 | €21,015 | €18,108 | -€2,907 | -13.8% |
| Remuneration and social security | 454/9 | €758 | €1,297 | +€538 | +71.0% |
| Other amounts payable | 47/48 | €20,034 | €7,271 | -€12,763 | -63.7% |
| Remuneration, social security and pensions | 62 | €25,235 | €22,220 | -€3,015 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €285 | +€85 | +42.5% |
| Other operating charges | 640/8 | €509 | €516 | +€7 | +1.3% |
| Non-recurring operating charges | 66A | - | €116 | +€116 | |
| Gross operating margin | 9900 | €71,947 | €72,361 | +€414 | +0.6% |
| Operating profit (loss) | 9901 | €46,002 | €49,224 | +€3,222 | +7.0% |
| Financial income | 75/76B | €14 | €35 | +€21 | +145.8% |
| Recurring financial income | 75 | €14 | €35 | +€21 | +145.8% |
| Financial charges | 65/66B | €502 | €281 | -€221 | -44.1% |
| Recurring financial charges | 65 | €502 | €281 | -€221 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €45,514 | €48,978 | +€3,464 | +7.6% |
| Income taxes | 67/77 | €9,243 | €9,796 | +€553 | +6.0% |
| Profit (loss) for the period | 9904 | €36,272 | €39,182 | +€2,911 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,272 | €39,182 | +€2,911 | +8.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.