ALIZES: what changed
What changed
ALIZES
NACE 93.293, Sports, amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
-€4,619
2024 · -€177-€4,442
Equity
-€2,707
2024 · €1,912-€4,619
Cash
€10,802
2024 · €3,193+€7,609
Balance sheet total
€48,276
2024 · €60,105-€11,829
Largest movements
Assets
- Current investments -€14,000
no longer reported in 2025 (was €14,000)
- Cash +€7,609
up €7,609 (+238%), from €3,193 to €10,802
mainly Current investments (+€14,000) and Depreciation (+€6,287)
- Tangible fixed assets -€4,908
down €4,908 (-14.3%), from €34,269 to €29,361
- Deferred charges and accrued income -€668
down €668 (-63.5%), from €1,052 to €384
Equity and liabilities
- Accrued charges and deferred income -€12,325
down €12,325 (-94.2%), from €13,080 to €755
- Other debts +€5,193
up €5,193 (+12.2%), from €42,646 to €47,839
- Profit (loss) carried forward -€4,619
down €4,619 (-24.9%), from -€18,539 to -€23,158
Income statement
- Depreciation +€2,503
up €2,503 (+66.2%), from €3,784 to €6,287
- Gross operating margin -€1,682
down €1,682 (-28.5%), from €5,904 to €4,222
- Financial income -€307
down €307 (-59.2%), from €518 to €211
- Other operating charges +€67
up €67 (+3.9%), from €1,713 to €1,780
- Financial charges +€63
up €63 (+6.9%), from €912 to €975
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€177
Gross operating margin
-€1,682
Depreciation
-€2,503
Other operating charges
-€67
Other operating items
+€190
Financial income
-€307
Financial charges
-€63
Taxes
-€11
Result 2025
-€4,619
lowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€5,013
Investment
+€12,622
Financing
€0
Cash 2024
€3,193
From operations (derived)
-€5,013
Net result for the year
-€4,619
Depreciation
+€6,287
Receivables within one year
-€139
Deferred charges and accrued income
+€668
Trade debts
-€395
Tax, wage and social debts
+€316
Other debts
+€5,193
Accrued charges and deferred income
-€12,325
Investment (derived)
+€12,622
Investment in fixed assets (net)
-€1,378
Current investments
+€14,000
Cash 2025
€10,802
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,105 | €48,276 | -€11,829 | -19.7% |
| Fixed assets | 21/28 | €36,469 | €31,561 | -€4,908 | -13.5% |
| Tangible fixed assets | 22/27 | €34,269 | €29,361 | -€4,908 | -14.3% |
| Land and buildings | 22 | €21,976 | €21,061 | -€915 | -4.2% |
| Plant, machinery and equipment | 23 | €4,375 | €2,859 | -€1,517 | -34.7% |
| Furniture and vehicles | 24 | €6,576 | €4,451 | -€2,125 | -32.3% |
| Other tangible fixed assets | 26 | €1,342 | €990 | -€352 | -26.2% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €23,636 | €16,715 | -€6,921 | -29.3% |
| Amounts receivable within one year | 40/41 | €5,391 | €5,529 | +€139 | +2.6% |
| Trade receivables | 40 | €5,282 | €5,388 | +€106 | +2.0% |
| Other amounts receivable | 41 | €108 | €141 | +€33 | +30.5% |
| Current investments | 50/53 | €14,000 | - | -€14,000 | |
| Cash at bank and in hand | 54/58 | €3,193 | €10,802 | +€7,609 | +238% |
| Deferred charges and accrued income | 490/1 | €1,052 | €384 | -€668 | -63.5% |
| Total equity and liabilities | 10/49 | €60,105 | €48,276 | -€11,829 | -19.7% |
| Equity | 10/15 | €1,912 | -€2,707 | -€4,619 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,539 | -€23,158 | -€4,619 | -24.9% |
| Amounts payable | 17/49 | €58,193 | €50,983 | -€7,210 | -12.4% |
| Amounts payable within one year | 42/48 | €45,112 | €50,228 | +€5,115 | +11.3% |
| Trade debts | 44 | €1,414 | €1,020 | -€395 | -27.9% |
| Suppliers | 440/4 | €1,414 | €1,020 | -€395 | -27.9% |
| Taxes, remuneration and social security | 45 | €1,052 | €1,368 | +€316 | +30.1% |
| Taxes | 450/3 | €1,052 | €1,368 | +€316 | +30.1% |
| Other amounts payable | 47/48 | €42,646 | €47,839 | +€5,193 | +12.2% |
| Accrued charges and deferred income | 492/3 | €13,080 | €755 | -€12,325 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,784 | €6,287 | +€2,503 | +66.2% |
| Other operating charges | 640/8 | €1,713 | €1,780 | +€67 | +3.9% |
| Non-recurring operating charges | 66A | €190 | - | -€190 | |
| Gross operating margin | 9900 | €5,904 | €4,222 | -€1,682 | -28.5% |
| Operating profit (loss) | 9901 | €218 | -€3,844 | -€4,062 | |
| Financial income | 75/76B | €518 | €211 | -€307 | -59.2% |
| Recurring financial income | 75 | €518 | €211 | -€307 | -59.2% |
| Financial charges | 65/66B | €912 | €975 | +€63 | +6.9% |
| Recurring financial charges | 65 | €912 | €975 | +€63 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€177 | -€4,608 | -€4,431 | -2,509% |
| Income taxes | 67/77 | - | €11 | +€11 | |
| Profit (loss) for the period | 9904 | -€177 | -€4,619 | -€4,442 | -2,516% |
| Profit (loss) for the period to be appropriated | 9905 | -€177 | -€4,619 | -€4,442 | -2,516% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.