ALDU CONCEPT: 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.
ALDU CONCEPT
Largest movements
- Cash -€326
no longer reported in 2023 (was €326)
mainly Net result for the year (-€395) and Receivables within one year (-€93)
- Tangible fixed assets -€129
no longer reported in 2023 (was €129)
- Receivables within one year +€93
up €93 (+1.4%), from €6,639 to €6,732
of which Other amounts receivable: +€93
- Profit (loss) carried forward -€395
down €395 (-76.0%), from €520 to €125
- Gross operating margin -€701
down €701, from €576 to -€125
- Financial charges -€88
down €88 (-38.3%), from €229 to €141
- Depreciation -€27
down €27 (-17.4%), from €156 to €129
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,094 | €6,732 | -€363 | -5.1% |
| Fixed assets | 21/28 | €129 | - | -€129 | |
| Tangible fixed assets | 22/27 | €129 | - | -€129 | |
| Furniture and vehicles | 24 | €129 | - | -€129 | |
| Current assets | 29/58 | €6,965 | €6,732 | -€233 | -3.4% |
| Amounts receivable within one year | 40/41 | €6,639 | €6,732 | +€93 | +1.4% |
| Trade receivables | 40 | €2,416 | €2,416 | = | 0.0% |
| Other amounts receivable | 41 | €4,223 | €4,316 | +€93 | +2.2% |
| Cash at bank and in hand | 54/58 | €326 | - | -€326 | |
| Total equity and liabilities | 10/49 | €7,094 | €6,732 | -€363 | -5.1% |
| Equity | 10/15 | €6,760 | €6,365 | -€395 | -5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40 | €40 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40 | €40 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40 | €40 | = | 0.0% |
| Profit (loss) carried forward | 14 | €520 | €125 | -€395 | -76.0% |
| Amounts payable | 17/49 | €335 | €367 | +€33 | +9.7% |
| Amounts payable within one year | 42/48 | €335 | €335 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €335 | €335 | = | 0.0% |
| Taxes | 450/3 | €335 | €335 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156 | €129 | -€27 | -17.4% |
| Gross operating margin | 9900 | €576 | -€125 | -€701 | |
| Operating profit (loss) | 9901 | €419 | -€254 | -€673 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €229 | €141 | -€88 | -38.3% |
| Recurring financial charges | 65 | €229 | €141 | -€88 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €191 | -€395 | -€586 | |
| Profit (loss) for the period | 9904 | €191 | -€395 | -€586 | |
| Profit (loss) for the period to be appropriated | 9905 | €191 | -€395 | -€586 |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.