ALEGRO: 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.
ALEGRO
Largest movements
- Tangible fixed assets -€18,108
down €18,108 (-4.1%), from €445,524 to €427,416
- Trade debts -€18,141
down €18,141 (-96.9%), from €18,722 to €582
- Other debts +€11,507
up €11,507 (+17.9%), from €64,200 to €75,707
- Reserves -€7,674
down €7,674 (-5.3%), from €143,840 to €136,166
of which Tax-exempt reserves: -€7,674
- Debts after one year -€7,387
down €7,387 (-5.4%), from €136,617 to €129,230
- Depreciation -€8,352
down €8,352 (-31.6%), from €26,460 to €18,108
- Other operating charges +€494
up €494 (+38.1%), from €1,298 to €1,793
- Gross operating margin -€174
down €174 (-1.7%), from €10,125 to €9,952
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 | €450,972 | €428,269 | -€22,703 | -5.0% |
| Fixed assets | 21/28 | €445,524 | €427,416 | -€18,108 | -4.1% |
| Tangible fixed assets | 22/27 | €445,524 | €427,416 | -€18,108 | -4.1% |
| Land and buildings | 22 | €445,524 | €427,416 | -€18,108 | -4.1% |
| Current assets | 29/58 | €5,448 | €853 | -€4,595 | -84.3% |
| Amounts receivable within one year | 40/41 | €3,250 | - | -€3,250 | |
| Other amounts receivable | 41 | €3,250 | - | -€3,250 | |
| Cash at bank and in hand | 54/58 | €749 | €853 | +€104 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,449 | - | -€1,449 | |
| Total equity and liabilities | 10/49 | €450,972 | €428,269 | -€22,703 | -5.0% |
| Equity | 10/15 | €172,208 | €163,563 | -€8,645 | -5.0% |
| Contributions | 10/11 | €90,860 | €90,860 | = | 0.0% |
| Capital | 10 | €90,860 | €90,860 | = | 0.0% |
| Issued capital | 100 | €90,860 | €90,860 | = | 0.0% |
| Reserves | 13 | €143,840 | €136,166 | -€7,674 | -5.3% |
| Non-distributable reserves | 130/1 | €20,203 | €20,203 | = | 0.0% |
| Legal reserve | 130 | €20,203 | €20,203 | = | 0.0% |
| Tax-exempt reserves | 132 | €123,637 | €115,963 | -€7,674 | -6.2% |
| Profit (loss) carried forward | 14 | -€62,492 | -€63,463 | -€971 | -1.6% |
| Provisions and deferred taxes | 16 | €51,934 | €48,710 | -€3,223 | -6.2% |
| Deferred taxes | 168 | €51,934 | €48,710 | -€3,223 | -6.2% |
| Amounts payable | 17/49 | €226,831 | €215,996 | -€10,835 | -4.8% |
| Amounts payable after more than one year | 17 | €136,617 | €129,230 | -€7,387 | -5.4% |
| Financial debts | 170/4 | €136,617 | €129,230 | -€7,387 | -5.4% |
| Amounts payable within one year | 42/48 | €90,214 | €83,676 | -€6,538 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €7,291 | €7,387 | +€96 | +1.3% |
| Trade debts | 44 | €18,722 | €582 | -€18,141 | -96.9% |
| Suppliers | 440/4 | €18,722 | €582 | -€18,141 | -96.9% |
| Other amounts payable | 47/48 | €64,200 | €75,707 | +€11,507 | +17.9% |
| Accrued charges and deferred income | 492/3 | - | €3,090 | +€3,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,460 | €18,108 | -€8,352 | -31.6% |
| Other operating charges | 640/8 | €1,298 | €1,793 | +€494 | +38.1% |
| Gross operating margin | 9900 | €10,125 | €9,952 | -€174 | -1.7% |
| Operating profit (loss) | 9901 | -€17,633 | -€9,949 | +€7,684 | +43.6% |
| Financial charges | 65/66B | €1,977 | €1,919 | -€59 | -3.0% |
| Recurring financial charges | 65 | €1,977 | €1,919 | -€59 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,611 | -€11,868 | +€7,743 | +39.5% |
| Transfer from deferred taxes | 780 | €2,833 | €3,223 | +€391 | +13.8% |
| Profit (loss) for the period | 9904 | -€16,778 | -€8,645 | +€8,133 | +48.5% |
| Transfer from tax-exempt reserves | 789 | €6,744 | €7,674 | +€930 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,034 | -€971 | +€9,063 | +90.3% |
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 2 October 2026 via checked.be.