ALEA JACTA: 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.
ALEA JACTA
Largest movements
- Receivables within one year +€56,383
up €56,383 (+113.7%), from €49,605 to €105,988
of which Trade receivables: +€56,895
- Tangible fixed assets +€26,197
up €26,197 (+5.0%), from €521,216 to €547,413
of which Plant, machinery and equipment: +€50,713
- Cash -€12,809
down €12,809 (-28.5%), from €45,000 to €32,191
mainly Investment in fixed assets (net) (-€124,813) and Receivables within one year (-€56,383)
- Profit (loss) carried forward +€89,514
up €89,514, from -€72,031 to €17,482
- Trade debts +€71,040
up €71,040 (+587.7%), from €12,088 to €83,128
- Debts after one year -€39,976
down €39,976 (-8.3%), from €479,115 to €439,139
- Other debts -€29,548
down €29,548 (-47.6%), from €62,042 to €32,495
- Tax, wage and social debts -€11,421
down €11,421 (-83.5%), from €13,672 to €2,250
of which Taxes: -€11,745
- Gross operating margin +€63,659
up €63,659 (+45.8%), from €138,959 to €202,618
- Depreciation +€10,816
up €10,816 (+12.3%), from €87,800 to €98,616
- Financial income +€4,964
up €4,964 (+100.1%), from €4,957 to €9,921
- Other operating charges -€3,658
down €3,658 (-73.5%), from €4,978 to €1,320
- Financial charges -€2,919
down €2,919 (-16.2%), from €18,034 to €15,115
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 | €615,821 | €685,592 | +€69,771 | +11.3% |
| Fixed assets | 21/28 | €521,216 | €547,413 | +€26,197 | +5.0% |
| Tangible fixed assets | 22/27 | €521,216 | €547,413 | +€26,197 | +5.0% |
| Land and buildings | 22 | €363,565 | €349,192 | -€14,374 | -4.0% |
| Plant, machinery and equipment | 23 | €29,694 | €80,406 | +€50,713 | +170.8% |
| Furniture and vehicles | 24 | - | €2,370 | +€2,370 | |
| Other tangible fixed assets | 26 | €127,957 | €115,446 | -€12,512 | -9.8% |
| Current assets | 29/58 | €94,605 | €138,179 | +€43,574 | +46.1% |
| Amounts receivable within one year | 40/41 | €49,605 | €105,988 | +€56,383 | +113.7% |
| Trade receivables | 40 | €33,164 | €90,059 | +€56,895 | +171.6% |
| Other amounts receivable | 41 | €16,441 | €15,929 | -€512 | -3.1% |
| Cash at bank and in hand | 54/58 | €45,000 | €32,191 | -€12,809 | -28.5% |
| Total equity and liabilities | 10/49 | €615,821 | €685,592 | +€69,771 | +11.3% |
| Equity | 10/15 | -€4,358 | €85,156 | +€89,514 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,074 | €49,074 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,074 | €4,074 | = | 0.0% |
| Legal reserve | 130 | €4,074 | €4,074 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,031 | €17,482 | +€89,514 | |
| Amounts payable | 17/49 | €620,179 | €600,436 | -€19,743 | -3.2% |
| Amounts payable after more than one year | 17 | €479,115 | €439,139 | -€39,976 | -8.3% |
| Financial debts | 170/4 | €479,115 | €439,139 | -€39,976 | -8.3% |
| Amounts payable within one year | 42/48 | €141,064 | €161,297 | +€20,233 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €53,262 | €43,424 | -€9,838 | -18.5% |
| Trade debts | 44 | €12,088 | €83,128 | +€71,040 | +587.7% |
| Suppliers | 440/4 | €12,088 | €83,128 | +€71,040 | +587.7% |
| Taxes, remuneration and social security | 45 | €13,672 | €2,250 | -€11,421 | -83.5% |
| Taxes | 450/3 | €13,152 | €1,407 | -€11,745 | -89.3% |
| Remuneration and social security | 454/9 | €519 | €843 | +€324 | +62.4% |
| Other amounts payable | 47/48 | €62,042 | €32,495 | -€29,548 | -47.6% |
| Remuneration, social security and pensions | 62 | €7,720 | €7,974 | +€254 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,800 | €98,616 | +€10,816 | +12.3% |
| Other operating charges | 640/8 | €4,978 | €1,320 | -€3,658 | -73.5% |
| Gross operating margin | 9900 | €138,959 | €202,618 | +€63,659 | +45.8% |
| Operating profit (loss) | 9901 | €38,461 | €94,708 | +€56,247 | +146.2% |
| Financial income | 75/76B | €4,957 | €9,921 | +€4,964 | +100.1% |
| Recurring financial income | 75 | €4,957 | €9,921 | +€4,964 | +100.1% |
| Financial charges | 65/66B | €18,034 | €15,115 | -€2,919 | -16.2% |
| Recurring financial charges | 65 | €18,034 | €15,115 | -€2,919 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €25,384 | €89,514 | +€64,130 | +252.6% |
| Profit (loss) for the period | 9904 | €25,384 | €89,514 | +€64,130 | +252.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,384 | €89,514 | +€64,130 | +252.6% |
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 29 September 2026 via checked.be.