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ALB STAND: what changed

Two fiscal 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.

What changed

ALB STAND

BE 1003.191.123
NACE 56.301, Cafés and bars
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€32,021
2023 · €2,203+€29,818
Equity
€34,224
2023 · €2,203+€32,021
Cash
€1,907
2023 · -+€1,907
Balance sheet total
€76,329
2023 · €5,951+€70,379

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€33,692

    up €33,692 (+566.2%), from €5,951 to €39,643

    of which Other amounts receivable: +€30,758

  • Intangible fixed assets +€31,500

    new in 2024: €31,500

  • Cash +€1,907

    new in 2024: €1,907

    mainly Tax, wage and social debts (+€33,414) and Net result for the year (+€32,021)

  • Financial fixed assets +€1,900

    new in 2024: €1,900

  • Stocks and contracts +€1,380

    new in 2024: €1,380

Equity and liabilities
  • Tax, wage and social debts +€33,414

    up €33,414 (+5569.0%), from €600 to €34,014

    of which Taxes: +€21,811

  • Profit (loss) carried forward +€32,021

    up €32,021 (+1453.4%), from €2,203 to €34,224

  • Trade debts +€4,944

    up €4,944 (+157.1%), from €3,147 to €8,092

Income statement
  • Gross operating margin +€61,130

    up €61,130 (+2180.7%), from €2,803 to €63,933

  • Staff costs +€18,224

    new in 2024: €18,224

  • Taxes +€9,400

    up €9,400 (+1566.7%), from €600 to €10,000

  • Depreciation +€3,500

    new in 2024: €3,500

  • Financial income +€900

    new in 2024: €900

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €2,203
Gross operating margin +€61,130
Staff costs -€18,224
Depreciation -€3,500
Other operating charges -€828
Financial income +€900
Financial charges -€261
Taxes -€9,400
Result 2024 €32,021

Cash bridge derived

cash 2023 to 2024

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.

From operations +€38,807
Investment -€36,900
Financing €0
Cash 2023 €0
Net result for the year +€32,021
Depreciation +€3,500
Stocks and contracts -€1,380
Receivables within one year -€33,692
Trade debts +€4,944
Tax, wage and social debts +€33,414
Investment in fixed assets (net) -€36,900
Cash 2024 €1,907
Every line side by side 34 lines
Line Code 2023 2024 Change %
Total assets 20/58 €5,951 €76,329 +€70,379 +1182.7%
Fixed assets 21/28 - €33,400 +€33,400
Intangible fixed assets 21 - €31,500 +€31,500
Financial fixed assets 28 - €1,900 +€1,900
Current assets 29/58 €5,951 €42,929 +€36,979 +621.4%
Stocks and contracts in progress 3 - €1,380 +€1,380
Stocks 30/36 - €1,380 +€1,380
Amounts receivable within one year 40/41 €5,951 €39,643 +€33,692 +566.2%
Trade receivables 40 €5,730 €8,665 +€2,934 +51.2%
Other amounts receivable 41 €220 €30,978 +€30,758 +13958.1%
Cash at bank and in hand 54/58 - €1,907 +€1,907
Total equity and liabilities 10/49 €5,951 €76,329 +€70,379 +1182.7%
Equity 10/15 €2,203 €34,224 +€32,021 +1453.4%
Profit (loss) carried forward 14 €2,203 €34,224 +€32,021 +1453.4%
Amounts payable 17/49 €3,747 €42,105 +€38,358 +1023.6%
Amounts payable within one year 42/48 €3,747 €42,105 +€38,358 +1023.6%
Trade debts 44 €3,147 €8,092 +€4,944 +157.1%
Suppliers 440/4 €3,147 €8,092 +€4,944 +157.1%
Taxes, remuneration and social security 45 €600 €34,014 +€33,414 +5569.0%
Taxes 450/3 €600 €22,411 +€21,811 +3635.2%
Remuneration and social security 454/9 - €11,602 +€11,602
Remuneration, social security and pensions 62 - €18,224 +€18,224
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €3,500 +€3,500
Other operating charges 640/8 - €828 +€828
Gross operating margin 9900 €2,803 €63,933 +€61,130 +2180.7%
Operating profit (loss) 9901 €2,803 €41,382 +€38,579 +1376.2%
Financial income 75/76B - €900 +€900
Recurring financial income 75 - €900 +€900
Financial charges 65/66B - €261 +€261
Recurring financial charges 65 - €261 +€261
Profit (loss) for the period before taxes 9903 €2,803 €42,021 +€39,218 +1399.0%
Income taxes 67/77 €600 €10,000 +€9,400 +1566.7%
Profit (loss) for the period 9904 €2,203 €32,021 +€29,818 +1353.4%
Profit (loss) for the period to be appropriated 9905 €2,203 €32,021 +€29,818 +1353.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.