THE ALIS: 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.
THE ALIS
Largest movements
- Tangible fixed assets -€1,341
down €1,341 (-11.2%), from €11,939 to €10,598
- Other debts +€23,895
up €23,895 (+54.4%), from €43,915 to €67,810
- Profit (loss) carried forward -€22,062
down €22,062 (-58.9%), from -€37,470 to -€59,532
- Accrued charges and deferred income -€3,600
no longer reported in 2025 (was €3,600)
- Trade debts +€427
up €427 (+138.9%), from €308 to €735
- Gross operating margin -€6,664
down €6,664 (-48.5%), from -€13,733 to -€20,396
- Depreciation +€584
up €584 (+77.1%), from €757 to €1,341
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 | €12,352 | €11,013 | -€1,339 | -10.8% |
| Fixed assets | 21/28 | €11,939 | €10,598 | -€1,341 | -11.2% |
| Tangible fixed assets | 22/27 | €11,939 | €10,598 | -€1,341 | -11.2% |
| Land and buildings | 22 | €11,939 | €10,598 | -€1,341 | -11.2% |
| Current assets | 29/58 | €413 | €415 | +€1 | +0.3% |
| Amounts receivable within one year | 40/41 | €413 | €413 | = | 0.0% |
| Other amounts receivable | 41 | €413 | €413 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €2 | +€1 | +1000.0% |
| Total equity and liabilities | 10/49 | €12,352 | €11,013 | -€1,339 | -10.8% |
| Equity | 10/15 | -€35,470 | -€57,532 | -€22,062 | -62.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,470 | -€59,532 | -€22,062 | -58.9% |
| Amounts payable | 17/49 | €47,823 | €68,545 | +€20,722 | +43.3% |
| Amounts payable within one year | 42/48 | €44,223 | €68,545 | +€24,322 | +55.0% |
| Trade debts | 44 | €308 | €735 | +€427 | +138.9% |
| Suppliers | 440/4 | €308 | €735 | +€427 | +138.9% |
| Other amounts payable | 47/48 | €43,915 | €67,810 | +€23,895 | +54.4% |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €1,341 | +€584 | +77.1% |
| Other operating charges | 640/8 | €114 | €220 | +€106 | +93.0% |
| Gross operating margin | 9900 | -€13,733 | -€20,396 | -€6,664 | -48.5% |
| Operating profit (loss) | 9901 | -€14,603 | -€21,957 | -€7,354 | -50.4% |
| Financial charges | 65/66B | €96 | €105 | +€9 | +9.1% |
| Recurring financial charges | 65 | €96 | €105 | +€9 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,699 | -€22,062 | -€7,362 | -50.1% |
| Profit (loss) for the period | 9904 | -€14,699 | -€22,062 | -€7,362 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,699 | -€22,062 | -€7,362 | -50.1% |
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 6 October 2026 via checked.be.