AL BOUW: 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.
AL BOUW
Largest movements
- Tangible fixed assets +€2,887
up €2,887 (+73.5%), from €3,926 to €6,813
of which Plant, machinery and equipment: +€4,610
- Financial fixed assets +€2,400
new in 2024: €2,400
- Cash +€1,050
up €1,050 (+11,612%), from €9 to €1,059
mainly Net result for the year (+€15,690) and Trade debts (+€14,821)
- Other debts -€33,126
down €33,126 (-100%), from €33,126 to €0
- Reserves +€15,690
up €15,690 (+457%), from €3,433 to €19,123
- Trade debts +€14,821
up €14,821 (+894%), from €1,657 to €16,478
- Tax, wage and social debts +€8,653
up €8,653 (+109%), from €7,961 to €16,614
- Gross operating margin +€9,443
up €9,443 (+51.9%), from €18,204 to €27,646
- Taxes +€5,206
up €5,206 (+358%), from €1,455 to €6,661
- Other operating charges +€2,694
up €2,694 (+285%), from €945 to €3,639
- Financial income +€1,950
new in 2024: €1,950
- Depreciation +€733
up €733 (+39.0%), from €1,880 to €2,613
From the 2023 result to the 2024 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 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 | €46,677 | €52,818 | +€6,141 | +13.2% |
| Fixed assets | 21/28 | €3,926 | €9,213 | +€5,287 | +135% |
| Tangible fixed assets | 22/27 | €3,926 | €6,813 | +€2,887 | +73.5% |
| Plant, machinery and equipment | 23 | - | €4,610 | +€4,610 | |
| Furniture and vehicles | 24 | €3,926 | €2,202 | -€1,724 | -43.9% |
| Financial fixed assets | 28 | - | €2,400 | +€2,400 | |
| Current assets | 29/58 | €42,751 | €43,605 | +€854 | +2.0% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,742 | €32,546 | -€196 | -0.6% |
| Trade receivables | 40 | €29,812 | €16,883 | -€12,929 | -43.4% |
| Other amounts receivable | 41 | €2,930 | €15,664 | +€12,734 | +435% |
| Cash at bank and in hand | 54/58 | €9 | €1,059 | +€1,050 | +11,612% |
| Total equity and liabilities | 10/49 | €46,677 | €52,818 | +€6,141 | +13.2% |
| Equity | 10/15 | €3,933 | €19,623 | +€15,690 | +399% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €3,433 | €19,123 | +€15,690 | +457% |
| Distributable reserves | 133 | €3,433 | €19,123 | +€15,690 | +457% |
| Amounts payable | 17/49 | €42,744 | €33,195 | -€9,549 | -22.3% |
| Amounts payable within one year | 42/48 | €42,744 | €33,091 | -€9,653 | -22.6% |
| Trade debts | 44 | €1,657 | €16,478 | +€14,821 | +894% |
| Suppliers | 440/4 | €1,657 | €16,478 | +€14,821 | +894% |
| Taxes, remuneration and social security | 45 | €7,961 | €16,614 | +€8,653 | +109% |
| Taxes | 450/3 | €7,961 | €16,614 | +€8,653 | +109% |
| Other amounts payable | 47/48 | €33,126 | €0 | -€33,126 | -100% |
| Accrued charges and deferred income | 492/3 | - | €103 | +€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,880 | €2,613 | +€733 | +39.0% |
| Other operating charges | 640/8 | €945 | €3,639 | +€2,694 | +285% |
| Gross operating margin | 9900 | €18,204 | €27,646 | +€9,443 | +51.9% |
| Operating profit (loss) | 9901 | €15,379 | €21,394 | +€6,015 | +39.1% |
| Financial income | 75/76B | - | €1,950 | +€1,950 | |
| Recurring financial income | 75 | - | €1,950 | +€1,950 | |
| Financial charges | 65/66B | €526 | €993 | +€468 | +88.9% |
| Recurring financial charges | 65 | €526 | €993 | +€468 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €14,854 | €22,351 | +€7,497 | +50.5% |
| Income taxes | 67/77 | €1,455 | €6,661 | +€5,206 | +358% |
| Profit (loss) for the period | 9904 | €13,399 | €15,690 | +€2,291 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,399 | €15,690 | +€2,291 | +17.1% |
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 29 October 2026 via checked.be.