ALEAMED: 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.
What changed
ALEAMED
NACE 85.599, Other education
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€426,851
2023 · -€127,959+€554,810
Equity
€506,840
2023 · €479,989+€26,851
Cash
€30,512
2023 · €69,650-€39,138
Balance sheet total
€6.6m
2023 · €5.3m+€1.2m
Largest movements
Assets
- Receivables within one year +€704,806
up €704,806 (+23.6%), from €3.0m to €3.7m
of which Trade receivables: +€650,202
- Stocks and contracts +€537,459
up €537,459 (+28.8%), from €1.9m to €2.4m
of which Stocks: +€547,973
Equity and liabilities
- Trade debts +€780,838
up €780,838 (+35.4%), from €2.2m to €3.0m
- Other debts +€294,900
up €294,900 (+142.4%), from €207,158 to €502,058
- Short-term financial debts +€219,039
up €219,039 (+10.9%), from €2.0m to €2.2m
of which Credit institutions: +€219,039
- Accrued charges and deferred income -€96,087
down €96,087 (-100.0%), from €96,087 to €0
- Tax, wage and social debts +€82,220
up €82,220 (+92.8%), from €88,604 to €170,824
of which Taxes: +€86,834
Income statement
- Turnover +€1.6m
up €1.6m (+10.6%), from €14.9m to €16.5m
- Goods and materials +€891,551
up €891,551 (+7.1%), from €12.5m to €13.4m
of which Purchases: +€1.3m
- Write-downs -€289,819
no longer reported in 2024 (was €289,819)
- Services and other goods +€167,177
up €167,177 (+9.7%), from €1.7m to €1.9m
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.
Result 2023
-€127,959
Turnover
+€1.6m
Other operating income
-€252
Goods and materials
-€891,551
Services and other goods
-€167,177
Staff costs
-€50,333
Depreciation
-€1,130
Write-downs
+€289,819
Other operating charges
+€6,300
Other operating items
-€68,897
Financial income
+€16,464
Financial charges
-€17,932
Taxes
-€147,598
Result 2024
€426,851
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.
From operations
+€262,668
Investment
-€26,705
Financing
-€275,101
Cash 2023
€69,650
From operations (derived)
+€262,668
Net result for the year
+€426,851
Depreciation
+€15,198
Stocks and contracts
-€537,459
Receivables within one year
-€704,806
Deferred charges and accrued income
+€1,015
Trade debts
+€780,838
Tax, wage and social debts
+€82,220
Other debts
+€294,900
Accrued charges and deferred income
-€96,087
Investment (derived)
-€26,705
Investment in fixed assets (net)
-€26,705
Financing
-€275,101
Debts after one year
-€69,457
Current portion of long-term debt
-€24,684
Short-term financial debts
+€219,039
Contributions, distributions and other
-€400,000
Cash 2024
€30,512
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,345,459 | €6,559,078 | +€1.2m | +22.7% |
| Fixed assets | 21/28 | €48,282 | €59,788 | +€11,507 | +23.8% |
| Tangible fixed assets | 22/27 | €29,424 | €40,831 | +€11,407 | +38.8% |
| Plant, machinery and equipment | 23 | €8,571 | €27,035 | +€18,465 | +215.4% |
| Furniture and vehicles | 24 | €20,853 | €13,796 | -€7,058 | -33.8% |
| Financial fixed assets | 28 | €18,858 | €18,958 | +€100 | +0.5% |
| Affiliated companies | 280/1 | €9,000 | €9,000 | = | 0.0% |
| Participating interests | 280 | €9,000 | €9,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €9,858 | €9,958 | +€100 | +1.0% |
| Amounts receivable and cash guarantees | 285/8 | €9,858 | €9,958 | +€100 | +1.0% |
| Current assets | 29/58 | €5,297,177 | €6,499,290 | +€1.2m | +22.7% |
| Stocks and contracts in progress | 3 | €1,865,279 | €2,402,738 | +€537,459 | +28.8% |
| Stocks | 30/36 | €1,854,765 | €2,402,738 | +€547,973 | +29.5% |
| Goods purchased for resale | 34 | €1,854,765 | €2,402,738 | +€547,973 | +29.5% |
| Contracts in progress | 37 | €10,514 | - | -€10,514 | |
| Amounts receivable within one year | 40/41 | €2,983,662 | €3,688,468 | +€704,806 | +23.6% |
| Trade receivables | 40 | €1,381,426 | €2,031,628 | +€650,202 | +47.1% |
| Other amounts receivable | 41 | €1,602,235 | €1,656,840 | +€54,604 | +3.4% |
| Cash at bank and in hand | 54/58 | €69,650 | €30,512 | -€39,138 | -56.2% |
| Deferred charges and accrued income | 490/1 | €378,586 | €377,572 | -€1,015 | -0.3% |
| Total equity and liabilities | 10/49 | €5,345,459 | €6,559,078 | +€1.2m | +22.7% |
| Equity | 10/15 | €479,989 | €506,840 | +€26,851 | +5.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €3,012 | €3,012 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,157 | €1,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €458,427 | €485,277 | +€26,851 | +5.9% |
| Amounts payable | 17/49 | €4,865,470 | €6,052,238 | +€1.2m | +24.4% |
| Amounts payable after more than one year | 17 | €169,457 | €100,000 | -€69,457 | -41.0% |
| Financial debts | 170/4 | €169,457 | €100,000 | -€69,457 | -41.0% |
| Credit institutions | 173 | - | €100,000 | +€100,000 | |
| Other loans | 174 | €169,457 | €0 | -€169,457 | -100.0% |
| Amounts payable within one year | 42/48 | €4,599,926 | €5,952,238 | +€1.4m | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €94,141 | €69,457 | -€24,684 | -26.2% |
| Financial debts | 43 | €2,005,012 | €2,224,052 | +€219,039 | +10.9% |
| Credit institutions | 430/8 | €505,012 | €724,052 | +€219,039 | +43.4% |
| Other loans | 439 | €1,500,000 | €1,500,000 | = | 0.0% |
| Trade debts | 44 | €2,205,010 | €2,985,848 | +€780,838 | +35.4% |
| Suppliers | 440/4 | €2,205,010 | €2,985,848 | +€780,838 | +35.4% |
| Taxes, remuneration and social security | 45 | €88,604 | €170,824 | +€82,220 | +92.8% |
| Taxes | 450/3 | €19,166 | €106,000 | +€86,834 | +453.1% |
| Remuneration and social security | 454/9 | €69,438 | €64,824 | -€4,614 | -6.6% |
| Other amounts payable | 47/48 | €207,158 | €502,058 | +€294,900 | +142.4% |
| Accrued charges and deferred income | 492/3 | €96,087 | €0 | -€96,087 | -100.0% |
| Operating income | 70/76A | €14,995,760 | €16,513,709 | +€1.5m | +10.1% |
| Turnover | 70 | €14,924,157 | €16,511,255 | +€1.6m | +10.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €68,897 | €0 | -€68,897 | -100.0% |
| Other operating income | 74 | €2,707 | €2,454 | -€252 | -9.3% |
| Operating charges | 60/66A | €15,072,843 | €15,886,916 | +€814,072 | +5.4% |
| Goods for resale, raw materials and consumables | 60 | €12,477,269 | €13,368,820 | +€891,551 | +7.1% |
| Purchases | 600/8 | €12,653,169 | €13,906,279 | +€1.3m | +9.9% |
| Change in stocks: decrease (increase) | 609 | -€175,901 | -€537,459 | -€361,558 | -205.5% |
| Services and other goods | 61 | €1,718,570 | €1,885,747 | +€167,177 | +9.7% |
| Remuneration, social security and pensions | 62 | €566,114 | €616,447 | +€50,333 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,068 | €15,198 | +€1,130 | +8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €289,819 | - | -€289,819 | |
| Other operating charges | 640/8 | €7,004 | €704 | -€6,300 | -89.9% |
| Operating profit (loss) | 9901 | -€77,083 | €626,793 | +€703,876 | |
| Financial income | 75/76B | €148,935 | €165,398 | +€16,464 | +11.1% |
| Recurring financial income | 75 | €148,935 | €165,398 | +€16,464 | +11.1% |
| Income from current assets | 751 | €142,500 | €158,750 | +€16,250 | +11.4% |
| Other financial income | 752/9 | €6,435 | €6,648 | +€214 | +3.3% |
| Financial charges | 65/66B | €198,409 | €216,341 | +€17,932 | +9.0% |
| Recurring financial charges | 65 | €198,409 | €216,341 | +€17,932 | +9.0% |
| Debt charges | 650 | €180,120 | €192,604 | +€12,484 | +6.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €4,981 | - | -€4,981 | |
| Other financial charges | 652/9 | €13,308 | €23,737 | +€10,428 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | -€126,557 | €575,851 | +€702,408 | |
| Income taxes | 67/77 | €1,402 | €149,000 | +€147,598 | +10525.8% |
| Taxes | 670/3 | €1,402 | €149,000 | +€147,598 | +10525.8% |
| Profit (loss) for the period | 9904 | -€127,959 | €426,851 | +€554,810 | |
| Profit (loss) for the period to be appropriated | 9905 | -€127,959 | €426,851 | +€554,810 |
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.