ALYSHIA: 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.
ALYSHIA
Largest movements
- Stocks and contracts +€3,700
up €3,700 (+7.4%), from €50,032 to €53,732
- Cash +€3,500
up €3,500 (+256.0%), from €1,367 to €4,867
mainly Current portion of long-term debt (+€23,141) and Net result for the year (+€4,516)
- Current portion of long-term debt +€23,141
new in 2025: €23,141
- Other debts -€18,559
no longer reported in 2025 (was €18,559)
- Profit (loss) carried forward +€9,021
up €9,021, from -€4,504 to €4,516
- Trade debts -€5,123
no longer reported in 2025 (was €5,123)
- Tax, wage and social debts -€1,384
no longer reported in 2025 (was €1,384)
- Other operating charges +€49,783
up €49,783 (+12852.6%), from €387 to €50,171
- Gross operating margin +€38,628
up €38,628 (+463.1%), from €8,341 to €46,969
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 | €52,578 | €59,674 | +€7,096 | +13.5% |
| Fixed assets | 21/28 | €1,075 | €1,075 | = | 0.0% |
| Financial fixed assets | 28 | €1,075 | €1,075 | = | 0.0% |
| Current assets | 29/58 | €51,503 | €58,599 | +€7,096 | +13.8% |
| Stocks and contracts in progress | 3 | €50,032 | €53,732 | +€3,700 | +7.4% |
| Stocks | 30/36 | €50,032 | €53,732 | +€3,700 | +7.4% |
| Amounts receivable within one year | 40/41 | €104 | - | -€104 | |
| Other amounts receivable | 41 | €104 | - | -€104 | |
| Cash at bank and in hand | 54/58 | €1,367 | €4,867 | +€3,500 | +256.0% |
| Total equity and liabilities | 10/49 | €52,578 | €59,674 | +€7,096 | +13.5% |
| Equity | 10/15 | €27,513 | €36,533 | +€9,021 | +32.8% |
| Contributions | 10/11 | €18,595 | €18,595 | = | 0.0% |
| Outside capital | 11 | €18,595 | - | -€18,595 | |
| Other | 1109/19 | €18,595 | - | -€18,595 | |
| Reserves | 13 | €13,422 | €13,422 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,857 | €1,857 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,857 | +€1,857 | |
| Other | 1319 | €1,857 | - | -€1,857 | |
| Distributable reserves | 133 | €11,565 | €11,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,504 | €4,516 | +€9,021 | |
| Amounts payable | 17/49 | €25,065 | €23,141 | -€1,925 | -7.7% |
| Amounts payable within one year | 42/48 | €25,065 | €23,141 | -€1,925 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | - | €23,141 | +€23,141 | |
| Trade debts | 44 | €5,123 | - | -€5,123 | |
| Suppliers | 440/4 | €5,123 | - | -€5,123 | |
| Taxes, remuneration and social security | 45 | €1,384 | - | -€1,384 | |
| Taxes | 450/3 | €1,384 | - | -€1,384 | |
| Other amounts payable | 47/48 | €18,559 | - | -€18,559 | |
| Other operating charges | 640/8 | €387 | €50,171 | +€49,783 | +12852.6% |
| Gross operating margin | 9900 | €8,341 | €46,969 | +€38,628 | +463.1% |
| Operating profit (loss) | 9901 | €7,953 | -€3,202 | -€11,155 | |
| Financial income | 75/76B | €7,831 | €7,718 | -€112 | -1.4% |
| Recurring financial income | 75 | €7,831 | €7,718 | -€112 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €15,784 | €4,516 | -€11,268 | -71.4% |
| Profit (loss) for the period | 9904 | €15,784 | €4,516 | -€11,268 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,784 | €4,516 | -€11,268 | -71.4% |
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.