AL POINT COM: 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 POINT COM
Largest movements
- Receivables within one year +€93,854
up €93,854 (+313%), from €30,007 to €123,861
of which Trade receivables: +€98,040
- Tangible fixed assets +€9,551
up €9,551 (+23.4%), from €40,867 to €50,418
of which Furniture and vehicles: +€12,133
- Cash -€3,080
down €3,080 (-92.1%), from €3,346 to €266
mainly Other debts (-€143,722) and Receivables within one year (-€93,854)
- Profit (loss) carried forward +€214,751
up €214,751 (+42.1%), from -€509,667 to -€294,916
- Other debts -€143,722
down €143,722 (-94.3%), from €152,337 to €8,614
- Tax, wage and social debts +€59,233
up €59,233 (+55.5%), from €106,652 to €165,885
- Debts after one year -€31,514
down €31,514 (-30.9%), from €102,040 to €70,526
- Gross operating margin +€276,006
up €276,006, from -€43,543 to €232,463
- Taxes -€17,572
down €17,572 (-87.0%), from €20,199 to €2,627
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 | €74,620 | €174,945 | +€100,325 | +134% |
| Fixed assets | 21/28 | €41,267 | €50,818 | +€9,551 | +23.1% |
| Tangible fixed assets | 22/27 | €40,867 | €50,418 | +€9,551 | +23.4% |
| Land and buildings | 22 | €31,753 | €29,171 | -€2,582 | -8.1% |
| Furniture and vehicles | 24 | €9,114 | €21,247 | +€12,133 | +133% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €33,353 | €124,127 | +€90,773 | +272% |
| Amounts receivable within one year | 40/41 | €30,007 | €123,861 | +€93,854 | +313% |
| Trade receivables | 40 | €25,821 | €123,861 | +€98,040 | +380% |
| Other amounts receivable | 41 | €4,186 | €0 | -€4,186 | -100% |
| Cash at bank and in hand | 54/58 | €3,346 | €266 | -€3,080 | -92.1% |
| Total equity and liabilities | 10/49 | €74,620 | €174,945 | +€100,325 | +134% |
| Equity | 10/15 | -€393,308 | -€178,557 | +€214,751 | +54.6% |
| Contributions | 10/11 | €61,977 | €61,977 | = | 0.0% |
| Contributions outside capital | 11 | €61,977 | €61,977 | = | 0.0% |
| Other | 1109/19 | €61,977 | €61,977 | = | 0.0% |
| Reserves | 13 | €54,382 | €54,382 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,198 | €6,198 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,198 | €6,198 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,185 | €48,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€509,667 | -€294,916 | +€214,751 | +42.1% |
| Amounts payable | 17/49 | €467,928 | €353,502 | -€114,426 | -24.5% |
| Amounts payable after more than one year | 17 | €102,040 | €70,526 | -€31,514 | -30.9% |
| Financial debts | 170/4 | €102,040 | €70,526 | -€31,514 | -30.9% |
| Amounts payable within one year | 42/48 | €365,888 | €282,976 | -€82,912 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €31,899 | €33,477 | +€1,578 | +4.9% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €106,652 | €165,885 | +€59,233 | +55.5% |
| Taxes | 450/3 | €106,652 | €165,885 | +€59,233 | +55.5% |
| Other amounts payable | 47/48 | €152,337 | €8,614 | -€143,722 | -94.3% |
| Remuneration, social security and pensions | 62 | €433 | €364 | -€69 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,072 | €6,931 | -€2,141 | -23.6% |
| Other operating charges | 640/8 | - | €498 | +€498 | |
| Non-recurring operating charges | 66A | €773 | €0 | -€773 | -100% |
| Gross operating margin | 9900 | -€43,543 | €232,463 | +€276,006 | |
| Operating profit (loss) | 9901 | -€53,822 | €224,670 | +€278,492 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8,606 | €7,292 | -€1,314 | -15.3% |
| Recurring financial charges | 65 | €8,606 | €7,292 | -€1,314 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€62,428 | €217,378 | +€279,806 | |
| Income taxes | 67/77 | €20,199 | €2,627 | -€17,572 | -87.0% |
| Profit (loss) for the period | 9904 | -€82,627 | €214,751 | +€297,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,627 | €214,751 | +€297,378 |
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 16 October 2026 via checked.be.