ALEF PROMO: 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.
ALEF PROMO
Largest movements
- Stocks and contracts -€850,000
no longer reported in 2024 (was €850,000)
- Receivables within one year +€21,979
up €21,979 (+69.0%), from €31,837 to €53,816
of which Other amounts receivable: +€15,379
- Cash -€15,317
down €15,317 (-83.6%), from €18,317 to €3,000
mainly Debts after one year (-€788,873) and Accrued charges and deferred income (-€250,315)
- Debts after one year -€788,873
no longer reported in 2024 (was €788,873)
- Profit (loss) carried forward +€364,044
up €364,044, from -€338,848 to €25,196
- Accrued charges and deferred income -€250,315
no longer reported in 2024 (was €250,315)
- Other debts -€166,000
no longer reported in 2024 (was €166,000)
- Trade debts -€12,684
no longer reported in 2024 (was €12,684)
- Gross operating margin +€365,914
up €365,914 (+873%), from €41,927 to €407,841
- Taxes +€24,020
new in 2024: €24,020
- Other operating charges +€19,461
new in 2024: €19,461
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.
Derived cash bridge
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 | €900,154 | €56,816 | -€843,338 | -93.7% |
| Current assets | 29/58 | €900,154 | €56,816 | -€843,338 | -93.7% |
| Stocks and contracts in progress | 3 | €850,000 | - | -€850,000 | |
| Stocks | 30/36 | €850,000 | - | -€850,000 | |
| Amounts receivable within one year | 40/41 | €31,837 | €53,816 | +€21,979 | +69.0% |
| Trade receivables | 40 | €1,837 | €8,437 | +€6,600 | +359% |
| Other amounts receivable | 41 | €30,000 | €45,379 | +€15,379 | +51.3% |
| Cash at bank and in hand | 54/58 | €18,317 | €3,000 | -€15,317 | -83.6% |
| Total equity and liabilities | 10/49 | €900,154 | €56,816 | -€843,338 | -93.7% |
| Equity | 10/15 | -€317,848 | €46,196 | +€364,044 | |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Capital | 10 | €21,000 | - | -€21,000 | |
| Issued capital | 100 | €21,000 | - | -€21,000 | |
| Profit (loss) carried forward | 14 | -€338,848 | €25,196 | +€364,044 | |
| Amounts payable | 17/49 | €1,218,002 | €10,620 | -€1.2m | -99.1% |
| Amounts payable after more than one year | 17 | €788,873 | - | -€788,873 | |
| Other amounts payable | 178/9 | €788,873 | - | -€788,873 | |
| Amounts payable within one year | 42/48 | €178,814 | €10,620 | -€168,194 | -94.1% |
| Trade debts | 44 | €12,684 | - | -€12,684 | |
| Suppliers | 440/4 | €12,684 | - | -€12,684 | |
| Taxes, remuneration and social security | 45 | €130 | €10,620 | +€10,490 | +8,069% |
| Taxes | 450/3 | €130 | €10,620 | +€10,490 | +8,069% |
| Other amounts payable | 47/48 | €166,000 | - | -€166,000 | |
| Accrued charges and deferred income | 492/3 | €250,315 | - | -€250,315 | |
| Non-recurring operating income | 76A | - | €227 | +€227 | |
| Other operating charges | 640/8 | - | €19,461 | +€19,461 | |
| Non-recurring operating charges | 66A | - | €119 | +€119 | |
| Gross operating margin | 9900 | €41,927 | €407,841 | +€365,914 | +873% |
| Operating profit (loss) | 9901 | €41,927 | €388,261 | +€346,334 | +826% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €271 | €196 | -€75 | -27.5% |
| Recurring financial charges | 65 | €271 | €196 | -€75 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €41,659 | €388,065 | +€346,406 | +832% |
| Income taxes | 67/77 | - | €24,020 | +€24,020 | |
| Profit (loss) for the period | 9904 | €41,659 | €364,045 | +€322,386 | +774% |
| Profit (loss) for the period to be appropriated | 9905 | €41,659 | €364,045 | +€322,386 | +774% |
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 17 October 2026 via checked.be.