de AlegRia: 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.
de AlegRia
Largest movements
- Current investments +€300,000
up €300,000, from €0 to €300,000
- Cash -€137,521
down €137,521 (-45.5%), from €302,113 to €164,592
mainly Current investments (-€300,000) and Other debts (-€52,668)
- Receivables within one year -€72,922
down €72,922 (-26.2%), from €278,341 to €205,419
of which Trade receivables: -€76,923
- Tangible fixed assets -€19,972
down €19,972 (-3.6%), from €554,445 to €534,473
of which Land and buildings: -€10,711
- Reserves +€149,500
up €149,500 (+22.1%), from €675,434 to €824,934
of which Distributable reserves: +€149,500
- Other debts -€52,668
down €52,668 (-53.2%), from €98,948 to €46,281
- Debts after one year -€30,254
down €30,254 (-23.8%), from €127,196 to €96,941
- Gross operating margin -€72,893
down €72,893 (-19.2%), from €378,732 to €305,839
- Taxes -€24,076
down €24,076 (-21.8%), from €110,665 to €86,589
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 | €1,136,438 | €1,207,648 | +€71,210 | +6.3% |
| Fixed assets | 21/28 | €554,445 | €534,473 | -€19,972 | -3.6% |
| Tangible fixed assets | 22/27 | €554,445 | €534,473 | -€19,972 | -3.6% |
| Land and buildings | 22 | €521,767 | €511,056 | -€10,711 | -2.1% |
| Furniture and vehicles | 24 | €32,678 | €23,417 | -€9,261 | -28.3% |
| Current assets | 29/58 | €581,993 | €673,175 | +€91,182 | +15.7% |
| Amounts receivable within one year | 40/41 | €278,341 | €205,419 | -€72,922 | -26.2% |
| Trade receivables | 40 | €276,223 | €199,300 | -€76,923 | -27.8% |
| Other amounts receivable | 41 | €2,118 | €6,119 | +€4,001 | +189% |
| Current investments | 50/53 | €0 | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €302,113 | €164,592 | -€137,521 | -45.5% |
| Deferred charges and accrued income | 490/1 | €1,539 | €3,164 | +€1,625 | +106% |
| Total equity and liabilities | 10/49 | €1,136,438 | €1,207,648 | +€71,210 | +6.3% |
| Equity | 10/15 | €839,922 | €989,851 | +€149,930 | +17.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €675,434 | €824,934 | +€149,500 | +22.1% |
| Tax-exempt reserves | 132 | €274 | €274 | = | 0.0% |
| Distributable reserves | 133 | €675,160 | €824,660 | +€149,500 | +22.1% |
| Profit (loss) carried forward | 14 | €152,088 | €152,517 | +€430 | +0.3% |
| Provisions and deferred taxes | 16 | €9,205 | €9,205 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,205 | €9,205 | = | 0.0% |
| Major repairs and maintenance | 162 | €9,205 | €9,205 | = | 0.0% |
| Amounts payable | 17/49 | €287,311 | €208,591 | -€78,720 | -27.4% |
| Amounts payable after more than one year | 17 | €127,196 | €96,941 | -€30,254 | -23.8% |
| Financial debts | 170/4 | €127,196 | €96,941 | -€30,254 | -23.8% |
| Amounts payable within one year | 42/48 | €157,186 | €109,479 | -€47,707 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €29,832 | €30,254 | +€423 | +1.4% |
| Trade debts | 44 | €2,087 | €3,568 | +€1,481 | +70.9% |
| Suppliers | 440/4 | €2,087 | €3,568 | +€1,481 | +70.9% |
| Taxes, remuneration and social security | 45 | €26,319 | €29,376 | +€3,057 | +11.6% |
| Taxes | 450/3 | €26,319 | €29,376 | +€3,057 | +11.6% |
| Other amounts payable | 47/48 | €98,948 | €46,281 | -€52,668 | -53.2% |
| Accrued charges and deferred income | 492/3 | €2,930 | €2,171 | -€759 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,830 | €28,395 | +€565 | +2.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,250 | €0 | +€3,250 | |
| Other operating charges | 640/8 | €4,551 | €4,600 | +€49 | +1.1% |
| Gross operating margin | 9900 | €378,732 | €305,839 | -€72,893 | -19.2% |
| Operating profit (loss) | 9901 | €349,601 | €272,844 | -€76,757 | -22.0% |
| Financial income | 75/76B | €1,378 | €1,967 | +€589 | +42.7% |
| Recurring financial income | 75 | €1,378 | €1,967 | +€589 | +42.7% |
| Financial charges | 65/66B | €4,847 | €3,792 | -€1,054 | -21.8% |
| Recurring financial charges | 65 | €4,847 | €3,792 | -€1,054 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €346,132 | €271,018 | -€75,114 | -21.7% |
| Income taxes | 67/77 | €110,665 | €86,589 | -€24,076 | -21.8% |
| Profit (loss) for the period | 9904 | €235,468 | €184,430 | -€51,038 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €235,468 | €184,430 | -€51,038 | -21.7% |
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.