DE ALLIANTIE: 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 ALLIANTIE
Largest movements
- Cash -€626,315
down €626,315 (-28.7%), from €2.2m to €1.6m
mainly Trade debts (-€1.1m) and Accrued charges and deferred income (-€122,295)
- Receivables within one year -€275,214
down €275,214 (-13.4%), from €2.0m to €1.8m
of which Other amounts receivable: -€335,686
- Trade debts -€1.1m
down €1.1m (-56.2%), from €1.9m to €843,151
- Other debts +€266,950
up €266,950 (+21.6%), from €1.2m to €1.5m
- Accrued charges and deferred income -€122,295
down €122,295 (-13.4%), from €914,619 to €792,323
- Provisions -€60,000
down €60,000 (-60.0%), from €100,000 to €40,000
- Reserves +€45,208
up €45,208 (+44.0%), from €102,812 to €148,019
- Gross operating margin +€1.1m
up €1.1m (+165%), from €682,575 to €1.8m
- Write-downs +€511,760
up €511,760 (+3,232%), from €15,835 to €527,596
- Financial charges +€43,113
up €43,113 (+1,227%), from €3,514 to €46,627
- Staff costs +€40,308
up €40,308 (+8.0%), from €503,357 to €543,665
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 | €4,355,190 | €3,431,993 | -€923,197 | -21.2% |
| Fixed assets | 21/28 | €122,842 | €101,174 | -€21,668 | -17.6% |
| Tangible fixed assets | 22/27 | €122,842 | €101,174 | -€21,668 | -17.6% |
| Plant, machinery and equipment | 23 | €44,715 | €32,777 | -€11,938 | -26.7% |
| Furniture and vehicles | 24 | €50,194 | €44,681 | -€5,512 | -11.0% |
| Other tangible fixed assets | 26 | €27,933 | €23,716 | -€4,217 | -15.1% |
| Current assets | 29/58 | €4,232,348 | €3,330,819 | -€901,529 | -21.3% |
| Amounts receivable within one year | 40/41 | €2,047,416 | €1,772,202 | -€275,214 | -13.4% |
| Trade receivables | 40 | €1,709,597 | €1,770,068 | +€60,472 | +3.5% |
| Other amounts receivable | 41 | €337,819 | €2,134 | -€335,686 | -99.4% |
| Cash at bank and in hand | 54/58 | €2,184,932 | €1,558,617 | -€626,315 | -28.7% |
| Total equity and liabilities | 10/49 | €4,355,190 | €3,431,993 | -€923,197 | -21.2% |
| Equity | 10/15 | €106,812 | €152,019 | +€45,208 | +42.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €102,812 | €148,019 | +€45,208 | +44.0% |
| Distributable reserves | 133 | €102,812 | €148,019 | +€45,208 | +44.0% |
| Provisions and deferred taxes | 16 | €100,000 | €40,000 | -€60,000 | -60.0% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €40,000 | -€60,000 | -60.0% |
| Other liabilities and charges | 164/5 | €100,000 | €40,000 | -€60,000 | -60.0% |
| Amounts payable | 17/49 | €4,148,378 | €3,239,973 | -€908,405 | -21.9% |
| Amounts payable within one year | 42/48 | €3,233,760 | €2,447,650 | -€786,109 | -24.3% |
| Trade debts | 44 | €1,922,934 | €843,151 | -€1.1m | -56.2% |
| Suppliers | 440/4 | €1,922,934 | €843,151 | -€1.1m | -56.2% |
| Taxes, remuneration and social security | 45 | €77,776 | €104,500 | +€26,724 | +34.4% |
| Taxes | 450/3 | €25,499 | €47,470 | +€21,971 | +86.2% |
| Remuneration and social security | 454/9 | €52,277 | €57,030 | +€4,753 | +9.1% |
| Other amounts payable | 47/48 | €1,233,050 | €1,500,000 | +€266,950 | +21.6% |
| Accrued charges and deferred income | 492/3 | €914,619 | €792,323 | -€122,295 | -13.4% |
| Non-recurring operating income | 76A | €131,793 | €0 | -€131,793 | -100% |
| Remuneration, social security and pensions | 62 | €503,357 | €543,665 | +€40,308 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,846 | €31,521 | +€5,675 | +22.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,835 | €527,596 | +€511,760 | +3,232% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€50,000 | -€60,000 | -€10,000 | -20.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating charges | 66A | €157,756 | €692,657 | +€534,901 | +339% |
| Gross operating margin | 9900 | €682,575 | €1,811,818 | +€1.1m | +165% |
| Operating profit (loss) | 9901 | €28,812 | €75,381 | +€46,568 | +162% |
| Financial income | 75/76B | €20,698 | €23,788 | +€3,090 | +14.9% |
| Recurring financial income | 75 | €20,698 | €23,788 | +€3,090 | +14.9% |
| Financial charges | 65/66B | €3,514 | €46,627 | +€43,113 | +1,227% |
| Recurring financial charges | 65 | €3,514 | €46,627 | +€43,113 | +1,227% |
| Profit (loss) for the period before taxes | 9903 | €45,996 | €52,541 | +€6,545 | +14.2% |
| Income taxes | 67/77 | €2,867 | €7,334 | +€4,467 | +156% |
| Profit (loss) for the period | 9904 | €43,129 | €45,208 | +€2,079 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,129 | €45,208 | +€2,079 | +4.8% |
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 30 October 2026 via checked.be.