ALDECA: 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.
ALDECA
Largest movements
- Tangible fixed assets +€288,463
up €288,463 (+229.2%), from €125,837 to €414,300
of which Land and buildings: +€224,752
- Cash +€102,624
up €102,624 (+32.8%), from €312,681 to €415,305
mainly Other debts (+€247,690) and Net result for the year (+€182,608)
- Intangible fixed assets -€23,770
down €23,770 (-25.0%), from €95,081 to €71,311
- Other debts +€247,690
up €247,690 (+150015.4%), from €165 to €247,856
- Reserves +€100,000
up €100,000 (+29.5%), from €339,326 to €439,326
of which Distributable reserves: +€100,000
- Profit (loss) carried forward +€82,608
up €82,608 (+228.6%), from €36,144 to €118,752
- Tax, wage and social debts -€21,093
down €21,093 (-48.3%), from €43,646 to €22,553
of which Taxes: -€11,678
- Debts after one year -€20,323
down €20,323 (-18.6%), from €109,411 to €89,089
- Gross operating margin +€52,566
up €52,566 (+17.5%), from €300,707 to €353,273
- Taxes +€11,373
up €11,373 (+19.4%), from €58,722 to €70,095
- Financial income +€5,866
up €5,866 (+1203.9%), from €487 to €6,353
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.
Cash bridge derived
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 | €589,458 | €963,672 | +€374,214 | +63.5% |
| Fixed assets | 21/28 | €221,168 | €485,861 | +€264,693 | +119.7% |
| Intangible fixed assets | 21 | €95,081 | €71,311 | -€23,770 | -25.0% |
| Tangible fixed assets | 22/27 | €125,837 | €414,300 | +€288,463 | +229.2% |
| Land and buildings | 22 | €125,837 | €350,589 | +€224,752 | +178.6% |
| Furniture and vehicles | 24 | - | €63,711 | +€63,711 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €368,291 | €477,811 | +€109,521 | +29.7% |
| Amounts receivable within one year | 40/41 | €54,367 | €62,294 | +€7,927 | +14.6% |
| Trade receivables | 40 | €47,356 | €40,484 | -€6,872 | -14.5% |
| Other amounts receivable | 41 | €7,011 | €21,810 | +€14,800 | +211.1% |
| Cash at bank and in hand | 54/58 | €312,681 | €415,305 | +€102,624 | +32.8% |
| Deferred charges and accrued income | 490/1 | €1,243 | €212 | -€1,030 | -82.9% |
| Total equity and liabilities | 10/49 | €589,458 | €963,672 | +€374,214 | +63.5% |
| Equity | 10/15 | €381,670 | €564,278 | +€182,608 | +47.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €339,326 | €439,326 | +€100,000 | +29.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €337,466 | €437,466 | +€100,000 | +29.6% |
| Profit (loss) carried forward | 14 | €36,144 | €118,752 | +€82,608 | +228.6% |
| Amounts payable | 17/49 | €207,789 | €399,394 | +€191,606 | +92.2% |
| Amounts payable after more than one year | 17 | €109,411 | €89,089 | -€20,323 | -18.6% |
| Financial debts | 170/4 | €109,411 | €89,089 | -€20,323 | -18.6% |
| Amounts payable within one year | 42/48 | €71,913 | €303,240 | +€231,327 | +321.7% |
| Current portion of amounts payable after more than one year | 42 | €19,984 | €20,323 | +€339 | +1.7% |
| Trade debts | 44 | €8,118 | €12,509 | +€4,391 | +54.1% |
| Suppliers | 440/4 | €8,118 | €12,509 | +€4,391 | +54.1% |
| Taxes, remuneration and social security | 45 | €43,646 | €22,553 | -€21,093 | -48.3% |
| Taxes | 450/3 | €24,476 | €12,799 | -€11,678 | -47.7% |
| Remuneration and social security | 454/9 | €19,170 | €9,754 | -€9,416 | -49.1% |
| Other amounts payable | 47/48 | €165 | €247,856 | +€247,690 | +150015.4% |
| Accrued charges and deferred income | 492/3 | €26,464 | €7,066 | -€19,398 | -73.3% |
| Remuneration, social security and pensions | 62 | €51,372 | €51,052 | -€321 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,567 | €50,182 | -€2,385 | -4.5% |
| Other operating charges | 640/8 | €3,130 | €3,417 | +€287 | +9.2% |
| Gross operating margin | 9900 | €300,707 | €353,273 | +€52,566 | +17.5% |
| Operating profit (loss) | 9901 | €193,638 | €248,622 | +€54,985 | +28.4% |
| Financial income | 75/76B | €487 | €6,353 | +€5,866 | +1203.9% |
| Recurring financial income | 75 | €487 | €6,353 | +€5,866 | +1203.9% |
| Financial charges | 65/66B | €2,721 | €2,272 | -€449 | -16.5% |
| Recurring financial charges | 65 | €2,721 | €2,272 | -€449 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €191,403 | €252,703 | +€61,300 | +32.0% |
| Income taxes | 67/77 | €58,722 | €70,095 | +€11,373 | +19.4% |
| Profit (loss) for the period | 9904 | €132,681 | €182,608 | +€49,927 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €132,681 | €182,608 | +€49,927 | +37.6% |
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 11 October 2026 via checked.be.