ALALIZA: 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.
ALALIZA
Largest movements
- Receivables within one year +€10,266
up €10,266 (+207%), from €4,954 to €15,221
of which Other amounts receivable: +€5,620
- Tangible fixed assets -€5,739
down €5,739 (-38.4%), from €14,929 to €9,190
of which Other tangible fixed assets: -€3,800
- Cash +€5,371
up €5,371 (+204%), from €2,639 to €8,010
mainly Other debts (+€16,604) and Net result for the year (+€14,195)
- Intangible fixed assets -€2,022
down €2,022 (-43.9%), from €4,610 to €2,588
- Stocks and contracts +€1,508
up €1,508 (+64.3%), from €2,345 to €3,853
- Other debts +€16,604
up €16,604 (+57.1%), from €29,072 to €45,676
- Trade debts -€14,500
down €14,500 (-82.8%), from €17,506 to €3,006
- Profit (loss) carried forward +€14,195
up €14,195 (+36.8%), from -€38,624 to -€24,429
- Tax, wage and social debts -€6,514
down €6,514 (-41.8%), from €15,583 to €9,069
of which Remuneration and social security: -€6,141
- Turnover -€122,730
no longer reported in 2024 (was €122,730)
- Purchases and services -€110,130
no longer reported in 2024 (was €110,130)
- Gross operating margin +€28,216
up €28,216 (+224%), from €12,601 to €40,817
- Other operating charges -€2,480
down €2,480 (-52.7%), from €4,708 to €2,228
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 | €29,737 | €39,523 | +€9,786 | +32.9% |
| Fixed assets | 21/28 | €19,798 | €12,038 | -€7,761 | -39.2% |
| Intangible fixed assets | 21 | €4,610 | €2,588 | -€2,022 | -43.9% |
| Tangible fixed assets | 22/27 | €14,929 | €9,190 | -€5,739 | -38.4% |
| Plant, machinery and equipment | 23 | €5,191 | €3,483 | -€1,708 | -32.9% |
| Furniture and vehicles | 24 | €595 | €364 | -€231 | -38.8% |
| Other tangible fixed assets | 26 | €9,143 | €5,343 | -€3,800 | -41.6% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €9,938 | €27,485 | +€17,547 | +177% |
| Stocks and contracts in progress | 3 | €2,345 | €3,853 | +€1,508 | +64.3% |
| Stocks | 30/36 | €2,345 | €3,853 | +€1,508 | +64.3% |
| Amounts receivable within one year | 40/41 | €4,954 | €15,221 | +€10,266 | +207% |
| Trade receivables | 40 | - | €4,646 | +€4,646 | |
| Other amounts receivable | 41 | €4,954 | €10,575 | +€5,620 | +113% |
| Cash at bank and in hand | 54/58 | €2,639 | €8,010 | +€5,371 | +204% |
| Deferred charges and accrued income | 490/1 | - | €402 | +€402 | |
| Total equity and liabilities | 10/49 | €29,737 | €39,523 | +€9,786 | +32.9% |
| Equity | 10/15 | -€32,424 | -€18,229 | +€14,195 | +43.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,624 | -€24,429 | +€14,195 | +36.8% |
| Amounts payable | 17/49 | €62,161 | €57,751 | -€4,409 | -7.1% |
| Amounts payable within one year | 42/48 | €62,161 | €57,751 | -€4,409 | -7.1% |
| Trade debts | 44 | €17,506 | €3,006 | -€14,500 | -82.8% |
| Suppliers | 440/4 | €17,506 | €3,006 | -€14,500 | -82.8% |
| Taxes, remuneration and social security | 45 | €15,583 | €9,069 | -€6,514 | -41.8% |
| Taxes | 450/3 | €576 | €203 | -€373 | -64.8% |
| Remuneration and social security | 454/9 | €15,007 | €8,866 | -€6,141 | -40.9% |
| Other amounts payable | 47/48 | €29,072 | €45,676 | +€16,604 | +57.1% |
| Turnover | 70 | €122,730 | - | -€122,730 | |
| Goods, raw materials, services and sundry goods | 60/61 | €110,130 | - | -€110,130 | |
| Remuneration, social security and pensions | 62 | €14,759 | €14,196 | -€563 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,302 | €8,110 | +€807 | +11.1% |
| Other operating charges | 640/8 | €4,708 | €2,228 | -€2,480 | -52.7% |
| Gross operating margin | 9900 | €12,601 | €40,817 | +€28,216 | +224% |
| Operating profit (loss) | 9901 | -€14,169 | €16,283 | +€30,452 | |
| Financial charges | 65/66B | €796 | €934 | +€138 | +17.4% |
| Recurring financial charges | 65 | €796 | €934 | +€138 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,965 | €15,349 | +€30,314 | |
| Income taxes | 67/77 | €800 | €1,154 | +€354 | +44.2% |
| Profit (loss) for the period | 9904 | -€15,765 | €14,195 | +€29,960 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,765 | €14,195 | +€29,960 |
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 31 October 2026 via checked.be.