ALYZOU: 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.
ALYZOU
Largest movements
- Receivables within one year -€95,759
down €95,759 (-59.6%), from €160,559 to €64,800
- Tangible fixed assets -€39,991
down €39,991 (-3.9%), from €1.0m to €977,217
of which Land and buildings: -€29,591
- Debts after one year -€133,328
down €133,328 (-8.1%), from €1.6m to €1.5m
of which Financial debts: -€133,328
- Reserves +€41,370
up €41,370 (+6.8%), from €604,147 to €645,517
of which Distributable reserves: +€102,655
- Gross operating margin -€245,153
down €245,153 (-62.7%), from €391,076 to €145,923
- Taxes -€67,156
down €67,156 (-68.9%), from €97,407 to €30,252
- Depreciation -€6,015
down €6,015 (-12.8%), from €46,907 to €40,892
- Financial charges -€5,553
down €5,553 (-11.7%), from €47,453 to €41,900
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,455,373 | €2,335,741 | -€119,632 | -4.9% |
| Fixed assets | 21/28 | €2,073,761 | €2,033,770 | -€39,991 | -1.9% |
| Tangible fixed assets | 22/27 | €1,017,208 | €977,217 | -€39,991 | -3.9% |
| Land and buildings | 22 | €991,665 | €962,074 | -€29,591 | -3.0% |
| Plant, machinery and equipment | 23 | €84 | €734 | +€650 | +770% |
| Furniture and vehicles | 24 | €25,458 | €14,409 | -€11,049 | -43.4% |
| Financial fixed assets | 28 | €1,056,553 | €1,056,553 | = | 0.0% |
| Current assets | 29/58 | €381,613 | €301,971 | -€79,641 | -20.9% |
| Amounts receivable after more than one year | 29 | €136,450 | €136,450 | = | 0.0% |
| Other amounts receivable | 291 | €136,450 | €136,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €160,559 | €64,800 | -€95,759 | -59.6% |
| Trade receivables | 40 | €160,559 | €64,800 | -€95,759 | -59.6% |
| Cash at bank and in hand | 54/58 | €51,321 | €70,236 | +€18,915 | +36.9% |
| Deferred charges and accrued income | 490/1 | €33,282 | €30,485 | -€2,797 | -8.4% |
| Total equity and liabilities | 10/49 | €2,455,373 | €2,335,741 | -€119,632 | -4.9% |
| Equity | 10/15 | €622,747 | €664,117 | +€41,370 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €604,147 | €645,517 | +€41,370 | +6.8% |
| Tax-exempt reserves | 132 | €336,800 | €275,515 | -€61,285 | -18.2% |
| Distributable reserves | 133 | €267,347 | €370,003 | +€102,655 | +38.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,832,626 | €1,671,624 | -€161,002 | -8.8% |
| Amounts payable after more than one year | 17 | €1,644,840 | €1,511,512 | -€133,328 | -8.1% |
| Financial debts | 170/4 | €908,333 | €775,005 | -€133,328 | -14.7% |
| Other amounts payable | 178/9 | €736,507 | €736,507 | = | 0.0% |
| Amounts payable within one year | 42/48 | €187,186 | €158,912 | -€28,274 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €157,300 | €133,328 | -€23,972 | -15.2% |
| Trade debts | 44 | €2,939 | €5,142 | +€2,203 | +74.9% |
| Suppliers | 440/4 | €2,939 | €5,142 | +€2,203 | +74.9% |
| Taxes, remuneration and social security | 45 | €20,588 | €13,846 | -€6,742 | -32.7% |
| Taxes | 450/3 | €20,588 | €13,846 | -€6,742 | -32.7% |
| Other amounts payable | 47/48 | €6,359 | €6,596 | +€238 | +3.7% |
| Accrued charges and deferred income | 492/3 | €600 | €1,200 | +€600 | +100% |
| Non-recurring operating income | 76A | - | €902 | +€902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,907 | €40,892 | -€6,015 | -12.8% |
| Other operating charges | 640/8 | €3,886 | €4,014 | +€128 | +3.3% |
| Gross operating margin | 9900 | €391,076 | €145,923 | -€245,153 | -62.7% |
| Operating profit (loss) | 9901 | €340,282 | €101,017 | -€239,266 | -70.3% |
| Financial income | 75/76B | €8,775 | €12,505 | +€3,730 | +42.5% |
| Recurring financial income | 75 | €8,775 | €12,505 | +€3,730 | +42.5% |
| Financial charges | 65/66B | €47,453 | €41,900 | -€5,553 | -11.7% |
| Recurring financial charges | 65 | €47,453 | €41,900 | -€5,553 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €301,605 | €71,622 | -€229,983 | -76.3% |
| Income taxes | 67/77 | €97,407 | €30,252 | -€67,156 | -68.9% |
| Profit (loss) for the period | 9904 | €204,197 | €41,370 | -€162,827 | -79.7% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €204,197 | €41,370 | -€162,827 | -79.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.