Aleph Consulting: 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.
Aleph Consulting
Largest movements
- Cash +€19,552
up €19,552 (+69.6%), from €28,110 to €47,661
mainly Net result for the year (+€16,788) and Receivables within one year (+€11,597)
- Receivables within one year -€11,597
down €11,597 (-40.9%), from €28,322 to €16,725
of which Trade receivables: -€13,237
- Tangible fixed assets -€6,685
down €6,685 (-37.2%), from €17,952 to €11,268
- Reserves +€15,929
up €15,929 (+45.5%), from €34,997 to €50,926
of which Distributable reserves: +€15,929
- Other debts -€13,607
down €13,607 (-94.1%), from €14,466 to €859
- Debts after one year -€7,200
down €7,200 (-43.6%), from €16,500 to €9,300
- Current portion of long-term debt +€3,600
up €3,600, from €0 to €3,600
- Tax, wage and social debts +€2,729
up €2,729 (+77.9%), from €3,504 to €6,233
- Depreciation +€3,448
up €3,448 (+91.0%), from €3,787 to €7,235
- Gross operating margin -€1,767
down €1,767 (-5.1%), from €34,493 to €32,726
- Taxes -€709
down €709 (-8.2%), from €8,601 to €7,892
- Other operating charges -€473
down €473 (-41.3%), from €1,146 to €673
- Financial income +€366
up €366 (+141.6%), from €258 to €624
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 | €75,666 | €77,139 | +€1,473 | +1.9% |
| Fixed assets | 21/28 | €17,952 | €11,268 | -€6,685 | -37.2% |
| Tangible fixed assets | 22/27 | €17,952 | €11,268 | -€6,685 | -37.2% |
| Furniture and vehicles | 24 | €17,952 | €11,268 | -€6,685 | -37.2% |
| Current assets | 29/58 | €57,714 | €65,872 | +€8,158 | +14.1% |
| Amounts receivable within one year | 40/41 | €28,322 | €16,725 | -€11,597 | -40.9% |
| Trade receivables | 40 | €18,603 | €5,366 | -€13,237 | -71.2% |
| Other amounts receivable | 41 | €9,719 | €11,359 | +€1,640 | +16.9% |
| Cash at bank and in hand | 54/58 | €28,110 | €47,661 | +€19,552 | +69.6% |
| Deferred charges and accrued income | 490/1 | €1,283 | €1,486 | +€203 | +15.8% |
| Total equity and liabilities | 10/49 | €75,666 | €77,139 | +€1,473 | +1.9% |
| Equity | 10/15 | €41,197 | €57,126 | +€15,929 | +38.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,997 | €50,926 | +€15,929 | +45.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,137 | €49,066 | +€15,929 | +48.1% |
| Amounts payable | 17/49 | €34,469 | €20,013 | -€14,456 | -41.9% |
| Amounts payable after more than one year | 17 | €16,500 | €9,300 | -€7,200 | -43.6% |
| Financial debts | 170/4 | €16,500 | €9,300 | -€7,200 | -43.6% |
| Amounts payable within one year | 42/48 | €17,969 | €10,713 | -€7,256 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €3,600 | +€3,600 | |
| Trade debts | 44 | €0 | €21 | +€21 | |
| Suppliers | 440/4 | - | €21 | +€21 | |
| Taxes, remuneration and social security | 45 | €3,504 | €6,233 | +€2,729 | +77.9% |
| Taxes | 450/3 | €3,504 | €6,233 | +€2,729 | +77.9% |
| Other amounts payable | 47/48 | €14,466 | €859 | -€13,607 | -94.1% |
| Non-recurring operating income | 76A | €2,479 | - | -€2,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,787 | €7,235 | +€3,448 | +91.0% |
| Other operating charges | 640/8 | €1,146 | €673 | -€473 | -41.3% |
| Gross operating margin | 9900 | €34,493 | €32,726 | -€1,767 | -5.1% |
| Operating profit (loss) | 9901 | €29,560 | €24,819 | -€4,741 | -16.0% |
| Financial income | 75/76B | €258 | €624 | +€366 | +141.6% |
| Recurring financial income | 75 | €258 | €624 | +€366 | +141.6% |
| Financial charges | 65/66B | €692 | €763 | +€70 | +10.2% |
| Recurring financial charges | 65 | €692 | €763 | +€70 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €29,126 | €24,680 | -€4,446 | -15.3% |
| Income taxes | 67/77 | €8,601 | €7,892 | -€709 | -8.2% |
| Profit (loss) for the period | 9904 | €20,525 | €16,788 | -€3,737 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,525 | €16,788 | -€3,737 | -18.2% |
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 8 October 2026 via checked.be.