Aliss: 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.
Aliss
Largest movements
- Cash -€35,149
down €35,149 (-4.6%), from €762,089 to €726,940
mainly Contributions, distributions and other (-€42,265) and Tax, wage and social debts (-€34,214)
- Financial fixed assets +€24,521
new in 2025: €24,521
- Receivables within one year -€23,876
down €23,876 (-61.8%), from €38,650 to €14,774
of which Trade receivables: -€24,521
- Other debts +€55,546
up €55,546 (+9,315%), from €596 to €56,142
- Reserves -€42,265
down €42,265 (-6.9%), from €613,015 to €570,750
- Tax, wage and social debts -€34,214
down €34,214 (-17.9%), from €191,278 to €157,064
- Profit (loss) carried forward -€13,873
new in 2025: -€13,873
- Gross operating margin -€710,620
down €710,620, from €700,405 to -€10,215
- Taxes -€173,538
no longer reported in 2025 (was €173,538)
- Financial income -€10,393
down €10,393 (-99.4%), from €10,457 to €64
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 | €810,910 | €773,995 | -€36,916 | -4.6% |
| Fixed assets | 21/28 | €10,171 | €32,281 | +€22,109 | +217% |
| Tangible fixed assets | 22/27 | €10,171 | €7,760 | -€2,411 | -23.7% |
| Plant, machinery and equipment | 23 | €1,860 | €1,403 | -€457 | -24.6% |
| Furniture and vehicles | 24 | €8,311 | €6,357 | -€1,954 | -23.5% |
| Financial fixed assets | 28 | - | €24,521 | +€24,521 | |
| Current assets | 29/58 | €800,739 | €741,714 | -€59,025 | -7.4% |
| Amounts receivable within one year | 40/41 | €38,650 | €14,774 | -€23,876 | -61.8% |
| Trade receivables | 40 | €24,521 | - | -€24,521 | |
| Other amounts receivable | 41 | €14,130 | €14,774 | +€644 | +4.6% |
| Cash at bank and in hand | 54/58 | €762,089 | €726,940 | -€35,149 | -4.6% |
| Total equity and liabilities | 10/49 | €810,910 | €773,995 | -€36,916 | -4.6% |
| Equity | 10/15 | €616,015 | €559,877 | -€56,137 | -9.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €613,015 | €570,750 | -€42,265 | -6.9% |
| Distributable reserves | 133 | €613,015 | €570,750 | -€42,265 | -6.9% |
| Profit (loss) carried forward | 14 | - | -€13,873 | -€13,873 | |
| Amounts payable | 17/49 | €194,896 | €214,117 | +€19,221 | +9.9% |
| Amounts payable within one year | 42/48 | €194,896 | €214,117 | +€19,221 | +9.9% |
| Trade debts | 44 | €3,021 | €911 | -€2,110 | -69.8% |
| Suppliers | 440/4 | €3,021 | €911 | -€2,110 | -69.8% |
| Taxes, remuneration and social security | 45 | €191,278 | €157,064 | -€34,214 | -17.9% |
| Taxes | 450/3 | €191,278 | €157,064 | -€34,214 | -17.9% |
| Other amounts payable | 47/48 | €596 | €56,142 | +€55,546 | +9,315% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,556 | €2,411 | -€1,144 | -32.2% |
| Other operating charges | 640/8 | €366 | €1,152 | +€787 | +215% |
| Gross operating margin | 9900 | €700,405 | -€10,215 | -€710,620 | |
| Operating profit (loss) | 9901 | €696,484 | -€13,779 | -€710,262 | |
| Financial income | 75/76B | €10,457 | €64 | -€10,393 | -99.4% |
| Recurring financial income | 75 | €10,457 | €64 | -€10,393 | -99.4% |
| Financial charges | 65/66B | €69 | €158 | +€89 | +128% |
| Recurring financial charges | 65 | €69 | €158 | +€89 | +128% |
| Profit (loss) for the period before taxes | 9903 | €706,872 | -€13,873 | -€720,744 | |
| Income taxes | 67/77 | €173,538 | - | -€173,538 | |
| Profit (loss) for the period | 9904 | €533,333 | -€13,873 | -€547,206 | |
| Profit (loss) for the period to be appropriated | 9905 | €533,333 | -€13,873 | -€547,206 |
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 14 October 2026 via checked.be.