A.L.V.: 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.
A.L.V.
Largest movements
- Receivables within one year +€567
up €567 (+48.5%), from €1,169 to €1,736
- Cash -€171
down €171 (-76.2%), from €224 to €53
mainly Receivables within one year (-€567) and Tax, wage and social debts (-€520)
- Trade debts +€1,386
new in 2024: €1,386
- Tax, wage and social debts -€520
no longer reported in 2024 (was €520)
- Profit (loss) carried forward -€470
down €470 (-2.9%), from -€16,242 to -€16,712
- Other operating charges +€937
new in 2024: €937
- Gross operating margin +€521
new in 2024: €521
- Financial charges +€54
new in 2024: €54
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,869 | €3,266 | +€396 | +13.8% |
| Current assets | 29/58 | €2,869 | €3,266 | +€396 | +13.8% |
| Amounts receivable within one year | 40/41 | €1,169 | €1,736 | +€567 | +48.5% |
| Other amounts receivable | 41 | €1,169 | €1,736 | +€567 | +48.5% |
| Cash at bank and in hand | 54/58 | €224 | €53 | -€171 | -76.2% |
| Deferred charges and accrued income | 490/1 | €1,476 | €1,476 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,869 | €3,266 | +€396 | +13.8% |
| Equity | 10/15 | €2,350 | €1,880 | -€470 | -20.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,242 | -€16,712 | -€470 | -2.9% |
| Amounts payable | 17/49 | €520 | €1,386 | +€866 | +167% |
| Amounts payable within one year | 42/48 | €520 | €1,386 | +€866 | +167% |
| Trade debts | 44 | - | €1,386 | +€1,386 | |
| Suppliers | 440/4 | - | €1,386 | +€1,386 | |
| Taxes, remuneration and social security | 45 | €520 | - | -€520 | |
| Taxes | 450/3 | €520 | - | -€520 | |
| Other operating charges | 640/8 | - | €937 | +€937 | |
| Gross operating margin | 9900 | - | €521 | +€521 | |
| Operating profit (loss) | 9901 | - | -€416 | -€416 | |
| Financial charges | 65/66B | - | €54 | +€54 | |
| Recurring financial charges | 65 | - | €54 | +€54 | |
| Profit (loss) for the period before taxes | 9903 | - | -€470 | -€470 | |
| Profit (loss) for the period | 9904 | - | -€470 | -€470 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€470 | -€470 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.