ALILA: 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.
ALILA
Largest movements
- Tangible fixed assets -€26,757
down €26,757 (-15.8%), from €169,616 to €142,859
of which Land and buildings: -€15,128
- Stocks and contracts +€7,387
up €7,387 (+45.3%), from €16,317 to €23,704
- Cash +€6,414
up €6,414 (+20.2%), from €31,815 to €38,229
mainly Depreciation (+€27,799) and Other debts (+€2,152)
- Deferred charges and accrued income +€3,033
up €3,033 (+260%), from €1,166 to €4,199
- Debts after one year -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Tax, wage and social debts -€5,207
down €5,207 (-18.8%), from €27,728 to €22,521
of which Remuneration and social security: -€6,545
- Staff costs -€3,249
down €3,249 (-4.4%), from €73,602 to €70,353
- Depreciation +€3,195
up €3,195 (+13.0%), from €24,605 to €27,799
- Financial charges -€1,596
down €1,596 (-40.4%), from €3,948 to €2,352
- Gross operating margin -€1,068
down €1,068 (-1.0%), from €105,605 to €104,537
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 | €222,063 | €210,924 | -€11,139 | -5.0% |
| Fixed assets | 21/28 | €169,866 | €143,109 | -€26,757 | -15.8% |
| Tangible fixed assets | 22/27 | €169,616 | €142,859 | -€26,757 | -15.8% |
| Land and buildings | 22 | €132,182 | €117,054 | -€15,128 | -11.4% |
| Plant, machinery and equipment | 23 | €16,601 | €13,401 | -€3,200 | -19.3% |
| Furniture and vehicles | 24 | €20,833 | €12,404 | -€8,429 | -40.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €52,197 | €67,815 | +€15,618 | +29.9% |
| Stocks and contracts in progress | 3 | €16,317 | €23,704 | +€7,387 | +45.3% |
| Stocks | 30/36 | €16,317 | €23,704 | +€7,387 | +45.3% |
| Amounts receivable within one year | 40/41 | €2,899 | €1,683 | -€1,215 | -41.9% |
| Trade receivables | 40 | €2,899 | €1,683 | -€1,215 | -41.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €31,815 | €38,229 | +€6,414 | +20.2% |
| Deferred charges and accrued income | 490/1 | €1,166 | €4,199 | +€3,033 | +260% |
| Total equity and liabilities | 10/49 | €222,063 | €210,924 | -€11,139 | -5.0% |
| Equity | 10/15 | €88,318 | €88,408 | +€90 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,718 | €69,808 | +€90 | +0.1% |
| Distributable reserves | 133 | €69,718 | €69,808 | +€90 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €133,745 | €122,516 | -€11,229 | -8.4% |
| Amounts payable after more than one year | 17 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Financial debts | 170/4 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Amounts payable within one year | 42/48 | €93,745 | €92,516 | -€1,229 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €2,091 | €3,916 | +€1,826 | +87.3% |
| Suppliers | 440/4 | €2,091 | €3,916 | +€1,826 | +87.3% |
| Taxes, remuneration and social security | 45 | €27,728 | €22,521 | -€5,207 | -18.8% |
| Taxes | 450/3 | €14,467 | €15,805 | +€1,338 | +9.2% |
| Remuneration and social security | 454/9 | €13,261 | €6,716 | -€6,545 | -49.4% |
| Other amounts payable | 47/48 | €53,927 | €56,079 | +€2,152 | +4.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €73,602 | €70,353 | -€3,249 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,605 | €27,799 | +€3,195 | +13.0% |
| Other operating charges | 640/8 | €1,835 | €1,547 | -€288 | -15.7% |
| Gross operating margin | 9900 | €105,605 | €104,537 | -€1,068 | -1.0% |
| Operating profit (loss) | 9901 | €5,563 | €4,838 | -€725 | -13.0% |
| Financial income | 75/76B | €727 | €470 | -€257 | -35.3% |
| Recurring financial income | 75 | €727 | €470 | -€257 | -35.3% |
| Financial charges | 65/66B | €3,948 | €2,352 | -€1,596 | -40.4% |
| Recurring financial charges | 65 | €3,948 | €2,352 | -€1,596 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €2,342 | €2,956 | +€614 | +26.2% |
| Income taxes | 67/77 | €2,243 | €2,866 | +€623 | +27.7% |
| Profit (loss) for the period | 9904 | €98 | €90 | -€8 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98 | €90 | -€8 | -8.3% |
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 16 October 2026 via checked.be.