ALYASSAMIN: 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.
ALYASSAMIN
Largest movements
- Cash -€8,748
down €8,748 (-50.7%), from €17,241 to €8,493
mainly Net result for the year (-€6,711) and Stocks and contracts (-€4,878)
- Stocks and contracts +€4,878
up €4,878 (+101%), from €4,810 to €9,688
- Tangible fixed assets -€525
down €525 (-41.1%), from €1,276 to €752
- Profit (loss) carried forward -€6,711
down €6,711, from €1,537 to -€5,174
- Trade debts +€4,539
up €4,539 (+306%), from €1,485 to €6,024
- Tax, wage and social debts -€2,918
down €2,918 (-37.8%), from €7,729 to €4,811
of which Remuneration and social security: -€4,885
- Other debts +€422
new in 2025: €422
- Staff costs +€42,441
up €42,441 (+59.6%), from €71,249 to €113,690
- Gross operating margin +€24,141
up €24,141 (+27.7%), from €87,172 to €111,313
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 | €29,350 | €24,682 | -€4,668 | -15.9% |
| Fixed assets | 21/28 | €5,776 | €5,252 | -€525 | -9.1% |
| Tangible fixed assets | 22/27 | €1,276 | €752 | -€525 | -41.1% |
| Furniture and vehicles | 24 | €1,276 | €752 | -€525 | -41.1% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €23,574 | €19,431 | -€4,143 | -17.6% |
| Stocks and contracts in progress | 3 | €4,810 | €9,688 | +€4,878 | +101% |
| Stocks | 30/36 | €4,810 | €9,688 | +€4,878 | +101% |
| Amounts receivable within one year | 40/41 | €1,522 | €1,250 | -€273 | -17.9% |
| Trade receivables | 40 | - | €708 | +€708 | |
| Other amounts receivable | 41 | €1,522 | €541 | -€981 | -64.4% |
| Cash at bank and in hand | 54/58 | €17,241 | €8,493 | -€8,748 | -50.7% |
| Total equity and liabilities | 10/49 | €29,350 | €24,682 | -€4,668 | -15.9% |
| Equity | 10/15 | €20,137 | €13,426 | -€6,711 | -33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,537 | -€5,174 | -€6,711 | |
| Amounts payable | 17/49 | €9,214 | €11,257 | +€2,043 | +22.2% |
| Amounts payable within one year | 42/48 | €9,214 | €11,257 | +€2,043 | +22.2% |
| Trade debts | 44 | €1,485 | €6,024 | +€4,539 | +306% |
| Suppliers | 440/4 | €1,485 | €6,024 | +€4,539 | +306% |
| Taxes, remuneration and social security | 45 | €7,729 | €4,811 | -€2,918 | -37.8% |
| Taxes | 450/3 | €284 | €2,251 | +€1,967 | +692% |
| Remuneration and social security | 454/9 | €7,445 | €2,560 | -€4,885 | -65.6% |
| Other amounts payable | 47/48 | - | €422 | +€422 | |
| Remuneration, social security and pensions | 62 | €71,249 | €113,690 | +€42,441 | +59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €525 | +€525 | |
| Other operating charges | 640/8 | €2,862 | €3,685 | +€824 | +28.8% |
| Gross operating margin | 9900 | €87,172 | €111,313 | +€24,141 | +27.7% |
| Operating profit (loss) | 9901 | €13,061 | -€6,586 | -€19,648 | |
| Financial charges | 65/66B | €61 | €79 | +€18 | +29.5% |
| Recurring financial charges | 65 | €61 | €79 | +€18 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €13,000 | -€6,665 | -€19,666 | |
| Income taxes | 67/77 | - | €46 | +€46 | |
| Profit (loss) for the period | 9904 | €13,000 | -€6,711 | -€19,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,000 | -€6,711 | -€19,711 |
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 15 October 2026 via checked.be.