ALEA: 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.
ALEA
Largest movements
- Receivables within one year +€25,477
up €25,477 (+265.4%), from €9,599 to €35,076
of which Trade receivables: +€15,806
- Tangible fixed assets -€4,001
down €4,001 (-24.3%), from €16,434 to €12,434
of which Furniture and vehicles: -€6,305
- Deferred charges and accrued income -€3,656
down €3,656 (-74.8%), from €4,886 to €1,230
- Tax, wage and social debts +€8,572
up €8,572 (+161.0%), from €5,322 to €13,894
of which Taxes: +€6,071
- Profit (loss) carried forward +€6,818
up €6,818 (+90.7%), from -€7,520 to -€702
- Trade debts +€2,016
up €2,016 (+35.7%), from €5,642 to €7,658
- Gross operating margin +€19,536
up €19,536 (+856.9%), from €2,280 to €21,816
- Taxes +€2,778
up €2,778 (+10313.4%), from €27 to €2,805
- Financial charges +€1,819
up €1,819 (+59.2%), from €3,076 to €4,895
- Depreciation +€815
up €815 (+14.0%), from €5,810 to €6,625
- Other operating charges -€256
down €256 (-21.4%), from €1,194 to €938
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 | €31,537 | €48,942 | +€17,405 | +55.2% |
| Fixed assets | 21/28 | €16,434 | €12,434 | -€4,001 | -24.3% |
| Tangible fixed assets | 22/27 | €16,434 | €12,434 | -€4,001 | -24.3% |
| Plant, machinery and equipment | 23 | - | €2,304 | +€2,304 | |
| Furniture and vehicles | 24 | €16,434 | €10,129 | -€6,305 | -38.4% |
| Current assets | 29/58 | €15,103 | €36,509 | +€21,406 | +141.7% |
| Amounts receivable within one year | 40/41 | €9,599 | €35,076 | +€25,477 | +265.4% |
| Trade receivables | 40 | €9,193 | €24,999 | +€15,806 | +171.9% |
| Other amounts receivable | 41 | €406 | €10,077 | +€9,671 | +2382.2% |
| Cash at bank and in hand | 54/58 | €618 | €203 | -€415 | -67.2% |
| Deferred charges and accrued income | 490/1 | €4,886 | €1,230 | -€3,656 | -74.8% |
| Total equity and liabilities | 10/49 | €31,537 | €48,942 | +€17,405 | +55.2% |
| Equity | 10/15 | €20,572 | €27,390 | +€6,818 | +33.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,092 | €27,092 | = | 0.0% |
| Distributable reserves | 133 | €27,092 | €27,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,520 | -€702 | +€6,818 | +90.7% |
| Amounts payable | 17/49 | €10,965 | €21,552 | +€10,588 | +96.6% |
| Amounts payable within one year | 42/48 | €10,965 | €21,552 | +€10,588 | +96.6% |
| Trade debts | 44 | €5,642 | €7,658 | +€2,016 | +35.7% |
| Suppliers | 440/4 | €5,642 | €7,658 | +€2,016 | +35.7% |
| Taxes, remuneration and social security | 45 | €5,322 | €13,894 | +€8,572 | +161.0% |
| Taxes | 450/3 | €5,322 | €11,394 | +€6,071 | +114.1% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,810 | €6,625 | +€815 | +14.0% |
| Other operating charges | 640/8 | €1,194 | €938 | -€256 | -21.4% |
| Gross operating margin | 9900 | €2,280 | €21,816 | +€19,536 | +856.9% |
| Operating profit (loss) | 9901 | -€4,724 | €14,253 | +€18,977 | |
| Financial income | 75/76B | €306 | €265 | -€41 | -13.5% |
| Recurring financial income | 75 | €306 | €265 | -€41 | -13.5% |
| Financial charges | 65/66B | €3,076 | €4,895 | +€1,819 | +59.2% |
| Recurring financial charges | 65 | €3,076 | €4,895 | +€1,819 | +59.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,493 | €9,623 | +€17,116 | |
| Income taxes | 67/77 | €27 | €2,805 | +€2,778 | +10313.4% |
| Profit (loss) for the period | 9904 | -€7,520 | €6,818 | +€14,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,520 | €6,818 | +€14,338 |
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 10 October 2026 via checked.be.