ALEKSIEV & CO: 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.
ALEKSIEV & CO
Largest movements
- Receivables within one year -€24,657
down €24,657 (-7.2%), from €341,223 to €316,567
of which Other amounts receivable: -€38,380
- Cash +€4,742
up €4,742 (+15.5%), from €30,607 to €35,349
mainly Receivables within one year (+€24,657) and Net result for the year (+€16,786)
- Tax, wage and social debts -€29,786
down €29,786 (-62.7%), from €47,532 to €17,746
- Trade debts +€11,221
up €11,221 (+3.2%), from €352,327 to €363,548
- Profit (loss) carried forward +€10,943
up €10,943 (+98.8%), from €11,071 to €22,014
- Accrued charges and deferred income -€10,443
no longer reported in 2023 (was €10,443)
- Gross operating margin +€49,490
up €49,490 (+79.3%), from €62,404 to €111,894
- Staff costs +€29,930
up €29,930 (+65.3%), from €45,832 to €75,762
- Taxes +€8,937
up €8,937 (+542%), from €1,647 to €10,585
- Other operating charges +€4,779
up €4,779 (+120%), from €3,981 to €8,761
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €421,873 | €403,307 | -€18,566 | -4.4% |
| Formation expenses | 20 | €4,272 | €5,621 | +€1,349 | +31.6% |
| Fixed assets | 21/28 | €45,771 | €45,771 | = | 0.0% |
| Tangible fixed assets | 22/27 | €45,771 | €45,771 | = | 0.0% |
| Plant, machinery and equipment | 23 | €533 | €533 | = | 0.0% |
| Furniture and vehicles | 24 | €28,461 | €28,461 | = | 0.0% |
| Leasing and similar rights | 25 | €16,777 | €16,777 | = | 0.0% |
| Current assets | 29/58 | €371,831 | €351,916 | -€19,914 | -5.4% |
| Amounts receivable within one year | 40/41 | €341,223 | €316,567 | -€24,657 | -7.2% |
| Trade receivables | 40 | €292,974 | €306,698 | +€13,724 | +4.7% |
| Other amounts receivable | 41 | €48,249 | €9,869 | -€38,380 | -79.5% |
| Cash at bank and in hand | 54/58 | €30,607 | €35,349 | +€4,742 | +15.5% |
| Total equity and liabilities | 10/49 | €421,873 | €403,307 | -€18,566 | -4.4% |
| Equity | 10/15 | €11,571 | €22,014 | +€10,443 | +90.3% |
| Contributions | 10/11 | €500 | - | -€500 | |
| Capital | 10 | €500 | - | -€500 | |
| Issued capital | 100 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €11,071 | €22,014 | +€10,943 | +98.8% |
| Amounts payable | 17/49 | €410,302 | €381,294 | -€29,009 | -7.1% |
| Amounts payable within one year | 42/48 | €399,859 | €381,294 | -€18,566 | -4.6% |
| Trade debts | 44 | €352,327 | €363,548 | +€11,221 | +3.2% |
| Suppliers | 440/4 | €352,327 | €363,548 | +€11,221 | +3.2% |
| Taxes, remuneration and social security | 45 | €47,532 | €17,746 | -€29,786 | -62.7% |
| Taxes | 450/3 | €47,532 | €17,746 | -€29,786 | -62.7% |
| Accrued charges and deferred income | 492/3 | €10,443 | - | -€10,443 | |
| Remuneration, social security and pensions | 62 | €45,832 | €75,762 | +€29,930 | +65.3% |
| Other operating charges | 640/8 | €3,981 | €8,761 | +€4,779 | +120% |
| Gross operating margin | 9900 | €62,404 | €111,894 | +€49,490 | +79.3% |
| Operating profit (loss) | 9901 | €12,590 | €27,371 | +€14,781 | +117% |
| Profit (loss) for the period before taxes | 9903 | €12,590 | €27,371 | +€14,781 | +117% |
| Income taxes | 67/77 | €1,647 | €10,585 | +€8,937 | +542% |
| Profit (loss) for the period | 9904 | €10,943 | €16,786 | +€5,843 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,943 | €16,786 | +€5,843 | +53.4% |
Source: filed annual accounts (NBB), financial years ended 29 December 2022 and 29 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.