ALES CONCEPT: 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.
ALES CONCEPT
Largest movements
- Receivables within one year +€55,084
up €55,084 (+51.2%), from €107,586 to €162,670
of which Trade receivables: +€50,094
- Cash +€49,401
up €49,401 (+129.6%), from €38,123 to €87,524
mainly Advances received (+€56,500) and Debts after one year (+€47,647)
- Advances received +€56,500
new in 2024: €56,500
- Debts after one year +€47,647
up €47,647 (+126.1%), from €37,779 to €85,425
- Trade debts -€17,767
down €17,767 (-28.7%), from €61,870 to €44,102
- Current portion of long-term debt +€14,268
up €14,268 (+135.8%), from €10,508 to €24,776
- Tax, wage and social debts -€3,275
down €3,275 (-5.9%), from €55,676 to €52,401
of which Taxes: -€15,403
- Staff costs +€50,481
up €50,481 (+81.5%), from €61,918 to €112,399
- Gross operating margin +€24,822
up €24,822 (+18.5%), from €134,232 to €159,054
- Taxes -€8,339
down €8,339 (-98.1%), from €8,500 to €161
- Depreciation +€8,154
up €8,154 (+49.0%), from €16,634 to €24,789
- Other operating charges -€2,886
down €2,886 (-31.8%), from €9,088 to €6,202
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 | €222,374 | €319,838 | +€97,465 | +43.8% |
| Fixed assets | 21/28 | €71,935 | €69,645 | -€2,290 | -3.2% |
| Tangible fixed assets | 22/27 | €66,229 | €63,201 | -€3,028 | -4.6% |
| Furniture and vehicles | 24 | €66,229 | €63,201 | -€3,028 | -4.6% |
| Financial fixed assets | 28 | €5,706 | €6,444 | +€738 | +12.9% |
| Current assets | 29/58 | €150,439 | €250,194 | +€99,755 | +66.3% |
| Stocks and contracts in progress | 3 | €1,851 | - | -€1,851 | |
| Stocks | 30/36 | €1,851 | - | -€1,851 | |
| Amounts receivable within one year | 40/41 | €107,586 | €162,670 | +€55,084 | +51.2% |
| Trade receivables | 40 | €61,797 | €111,892 | +€50,094 | +81.1% |
| Other amounts receivable | 41 | €45,788 | €50,778 | +€4,989 | +10.9% |
| Cash at bank and in hand | 54/58 | €38,123 | €87,524 | +€49,401 | +129.6% |
| Deferred charges and accrued income | 490/1 | €2,880 | - | -€2,880 | |
| Total equity and liabilities | 10/49 | €222,374 | €319,838 | +€97,465 | +43.8% |
| Equity | 10/15 | €56,541 | €56,634 | +€93 | +0.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €26,541 | €26,634 | +€93 | +0.3% |
| Distributable reserves | 133 | €26,541 | €26,634 | +€93 | +0.3% |
| Amounts payable | 17/49 | €165,833 | €263,205 | +€97,372 | +58.7% |
| Amounts payable after more than one year | 17 | €37,779 | €85,425 | +€47,647 | +126.1% |
| Financial debts | 170/4 | €37,779 | €85,425 | +€47,647 | +126.1% |
| Amounts payable within one year | 42/48 | €128,054 | €177,779 | +€49,726 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €10,508 | €24,776 | +€14,268 | +135.8% |
| Trade debts | 44 | €61,870 | €44,102 | -€17,767 | -28.7% |
| Suppliers | 440/4 | €61,870 | €44,102 | -€17,767 | -28.7% |
| Advances received on contracts in progress | 46 | - | €56,500 | +€56,500 | |
| Taxes, remuneration and social security | 45 | €55,676 | €52,401 | -€3,275 | -5.9% |
| Taxes | 450/3 | €38,511 | €23,108 | -€15,403 | -40.0% |
| Remuneration and social security | 454/9 | €17,165 | €29,294 | +€12,129 | +70.7% |
| Non-recurring operating income | 76A | €315 | €279 | -€36 | -11.4% |
| Remuneration, social security and pensions | 62 | €61,918 | €112,399 | +€50,481 | +81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,634 | €24,789 | +€8,154 | +49.0% |
| Other operating charges | 640/8 | €9,088 | €6,202 | -€2,886 | -31.8% |
| Non-recurring operating charges | 66A | €1,061 | €2,936 | +€1,876 | +176.9% |
| Gross operating margin | 9900 | €134,232 | €159,054 | +€24,822 | +18.5% |
| Operating profit (loss) | 9901 | €45,531 | €12,728 | -€32,803 | -72.0% |
| Financial income | 75/76B | €60 | €537 | +€477 | +794.2% |
| Recurring financial income | 75 | €60 | €537 | +€477 | +794.2% |
| Financial charges | 65/66B | €10,550 | €13,011 | +€2,461 | +23.3% |
| Recurring financial charges | 65 | €6,414 | €8,214 | +€1,799 | +28.1% |
| Non-recurring financial charges | 66B | €4,136 | €4,798 | +€662 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €35,041 | €253 | -€34,788 | -99.3% |
| Income taxes | 67/77 | €8,500 | €161 | -€8,339 | -98.1% |
| Profit (loss) for the period | 9904 | €26,541 | €93 | -€26,449 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,541 | €93 | -€26,449 | -99.7% |
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 6 October 2026 via checked.be.