ALIMED: 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.
ALIMED
Largest movements
- Receivables within one year +€49,639
up €49,639 (+168%), from €29,545 to €79,184
- Cash +€16,721
up €16,721 (+80.8%), from €20,690 to €37,411
mainly Net result for the year (+€62,733) and Other debts (+€16,970)
- Tangible fixed assets -€7,409
down €7,409 (-12.5%), from €59,388 to €51,979
of which Land and buildings: -€5,755
- Profit (loss) carried forward +€37,019
up €37,019 (+34.1%), from €108,552 to €145,571
- Other debts +€16,970
up €16,970 (+430%), from €3,951 to €20,921
- Tax, wage and social debts +€8,931
up €8,931 (+127,586%), from €7 to €8,938
of which Taxes: +€7,714
- Current portion of long-term debt -€4,598
no longer reported in 2025 (was €4,598)
- Financial income +€53,001
new in 2025: €53,001
of which Non-recurring financial income: +€53,000
- Gross operating margin +€11,847
up €11,847 (+93.7%), from €12,646 to €24,493
- Taxes +€3,555
up €3,555 (+257%), from €1,381 to €4,936
- Depreciation -€1,508
down €1,508 (-15.2%), from €9,896 to €8,388
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 | €159,202 | €218,153 | +€58,951 | +37.0% |
| Fixed assets | 21/28 | €108,967 | €101,558 | -€7,409 | -6.8% |
| Tangible fixed assets | 22/27 | €59,388 | €51,979 | -€7,409 | -12.5% |
| Land and buildings | 22 | €51,795 | €46,040 | -€5,755 | -11.1% |
| Plant, machinery and equipment | 23 | €4,558 | €3,776 | -€782 | -17.2% |
| Furniture and vehicles | 24 | €3,035 | €2,163 | -€872 | -28.7% |
| Financial fixed assets | 28 | €49,579 | €49,579 | = | 0.0% |
| Current assets | 29/58 | €50,235 | €116,595 | +€66,360 | +132% |
| Amounts receivable within one year | 40/41 | €29,545 | €79,184 | +€49,639 | +168% |
| Other amounts receivable | 41 | €29,545 | €79,184 | +€49,639 | +168% |
| Cash at bank and in hand | 54/58 | €20,690 | €37,411 | +€16,721 | +80.8% |
| Total equity and liabilities | 10/49 | €159,202 | €218,153 | +€58,951 | +37.0% |
| Equity | 10/15 | €147,854 | €184,873 | +€37,019 | +25.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,710 | €20,710 | = | 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% |
| Tax-exempt reserves | 132 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €351 | €351 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,552 | €145,571 | +€37,019 | +34.1% |
| Amounts payable | 17/49 | €11,348 | €33,280 | +€21,932 | +193% |
| Amounts payable within one year | 42/48 | €11,348 | €33,280 | +€21,932 | +193% |
| Current portion of amounts payable after more than one year | 42 | €4,598 | - | -€4,598 | |
| Trade debts | 44 | €2,792 | €3,421 | +€629 | +22.5% |
| Suppliers | 440/4 | €2,792 | €3,421 | +€629 | +22.5% |
| Taxes, remuneration and social security | 45 | €7 | €8,938 | +€8,931 | +127,586% |
| Taxes | 450/3 | - | €7,714 | +€7,714 | |
| Remuneration and social security | 454/9 | €7 | €1,224 | +€1,217 | +17,386% |
| Other amounts payable | 47/48 | €3,951 | €20,921 | +€16,970 | +430% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,896 | €8,388 | -€1,508 | -15.2% |
| Other operating charges | 640/8 | €972 | €1,004 | +€32 | +3.3% |
| Gross operating margin | 9900 | €12,646 | €24,493 | +€11,847 | +93.7% |
| Operating profit (loss) | 9901 | €1,778 | €15,101 | +€13,323 | +749% |
| Financial income | 75/76B | - | €53,001 | +€53,001 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €53,000 | +€53,000 | |
| Financial charges | 65/66B | €599 | €433 | -€166 | -27.7% |
| Recurring financial charges | 65 | €599 | €433 | -€166 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €1,179 | €67,669 | +€66,490 | +5,640% |
| Income taxes | 67/77 | €1,381 | €4,936 | +€3,555 | +257% |
| Profit (loss) for the period | 9904 | -€202 | €62,733 | +€62,935 | |
| Profit (loss) for the period to be appropriated | 9905 | -€202 | €62,733 | +€62,935 |
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 29 October 2026 via checked.be.