MANAGING SOLUTION ALOEFIN: 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.
MANAGING SOLUTION ALOEFIN
Largest movements
- Tangible fixed assets -€44,302
down €44,302 (-14.6%), from €303,487 to €259,185
- Cash -€38,552
down €38,552 (-16.2%), from €237,321 to €198,770
mainly Debts after one year (-€150,000) and Receivables within one year (-€29,809)
- Receivables within one year +€29,809
up €29,809 (+131%), from €22,796 to €52,605
- Current investments +€10,288
up €10,288 (+103%), from €10,000 to €20,288
- Debts after one year -€150,000
no longer reported in 2025 (was €150,000)
- Reserves +€114,740
up €114,740 (+35.3%), from €325,283 to €440,022
- Accrued charges and deferred income -€9,446
down €9,446 (-70.0%), from €13,488 to €4,043
- Gross operating margin +€5,285
up €5,285 (+2.6%), from €205,693 to €210,978
- Taxes +€4,996
up €4,996 (+11.7%), from €42,687 to €47,683
- Financial charges -€4,878
down €4,878 (-88.7%), from €5,500 to €623
- Other operating charges -€3,815
down €3,815 (-51.2%), from €7,447 to €3,631
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 | €573,659 | €530,903 | -€42,756 | -7.5% |
| Fixed assets | 21/28 | €303,542 | €259,240 | -€44,302 | -14.6% |
| Tangible fixed assets | 22/27 | €303,487 | €259,185 | -€44,302 | -14.6% |
| Plant, machinery and equipment | 23 | €303,487 | €259,185 | -€44,302 | -14.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €270,118 | €271,663 | +€1,545 | +0.6% |
| Amounts receivable within one year | 40/41 | €22,796 | €52,605 | +€29,809 | +131% |
| Trade receivables | 40 | €22,796 | €52,605 | +€29,809 | +131% |
| Current investments | 50/53 | €10,000 | €20,288 | +€10,288 | +103% |
| Cash at bank and in hand | 54/58 | €237,321 | €198,770 | -€38,552 | -16.2% |
| Total equity and liabilities | 10/49 | €573,659 | €530,903 | -€42,756 | -7.5% |
| Equity | 10/15 | €328,283 | €443,022 | +€114,740 | +35.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €325,283 | €440,022 | +€114,740 | +35.3% |
| Distributable reserves | 133 | €325,283 | €440,022 | +€114,740 | +35.3% |
| Amounts payable | 17/49 | €245,377 | €87,881 | -€157,496 | -64.2% |
| Amounts payable after more than one year | 17 | €150,000 | - | -€150,000 | |
| Financial debts | 170/4 | €150,000 | - | -€150,000 | |
| Amounts payable within one year | 42/48 | €81,889 | €83,838 | +€1,950 | +2.4% |
| Trade debts | 44 | €1,123 | €0 | -€1,123 | -100% |
| Suppliers | 440/4 | €1,123 | €0 | -€1,123 | -100% |
| Taxes, remuneration and social security | 45 | €80,766 | €83,838 | +€3,072 | +3.8% |
| Taxes | 450/3 | €80,766 | €83,838 | +€3,072 | +3.8% |
| Accrued charges and deferred income | 492/3 | €13,488 | €4,043 | -€9,446 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,302 | €44,302 | = | 0.0% |
| Other operating charges | 640/8 | €7,447 | €3,631 | -€3,815 | -51.2% |
| Gross operating margin | 9900 | €205,693 | €210,978 | +€5,285 | +2.6% |
| Operating profit (loss) | 9901 | €153,945 | €163,045 | +€9,100 | +5.9% |
| Financial charges | 65/66B | €5,500 | €623 | -€4,878 | -88.7% |
| Recurring financial charges | 65 | €5,500 | €623 | -€4,878 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €148,445 | €162,422 | +€13,978 | +9.4% |
| Income taxes | 67/77 | €42,687 | €47,683 | +€4,996 | +11.7% |
| Profit (loss) for the period | 9904 | €105,758 | €114,740 | +€8,982 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €105,758 | €114,740 | +€8,982 | +8.5% |
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.