Alesia: 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.
Alesia
Largest movements
- Receivables within one year +€584,835
up €584,835 (+27.7%), from €2.1m to €2.7m
of which Other amounts receivable: +€562,378
- Cash +€79,883
up €79,883 (+825%), from €9,683 to €89,565
- Other debts +€788,470
up €788,470 (+402%), from €196,086 to €984,555
- Trade debts -€338,505
down €338,505 (-68.9%), from €491,469 to €152,964
- Profit (loss) carried forward +€267,493
up €267,493 (+21.2%), from €1.3m to €1.5m
- Tax, wage and social debts -€55,822
down €55,822 (-18.9%), from €295,455 to €239,634
of which Taxes: -€55,822
- Other operating charges -€412,168
down €412,168 (-98.3%), from €419,129 to €6,960
- Write-downs -€300,000
down €300,000 (-100%), from €300,000 to €0
- Taxes +€286,410
up €286,410 (+1,633%), from €17,542 to €303,952
- Financial charges +€57,122
up €57,122 (+176%), from €32,505 to €89,626
- Staff costs -€39,655
down €39,655 (-100%), from €39,655 to €0
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,271,937 | €2,939,597 | +€667,660 | +29.4% |
| Fixed assets | 21/28 | €154,182 | €154,182 | = | 0.0% |
| Tangible fixed assets | 22/27 | €150,182 | €150,182 | = | 0.0% |
| Other tangible fixed assets | 26 | €150,182 | €150,182 | = | 0.0% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €2,117,755 | €2,785,415 | +€667,660 | +31.5% |
| Amounts receivable within one year | 40/41 | €2,108,073 | €2,692,908 | +€584,835 | +27.7% |
| Trade receivables | 40 | €184,776 | €207,234 | +€22,457 | +12.2% |
| Other amounts receivable | 41 | €1,923,296 | €2,485,674 | +€562,378 | +29.2% |
| Cash at bank and in hand | 54/58 | €9,683 | €89,565 | +€79,883 | +825% |
| Deferred charges and accrued income | 490/1 | €0 | €2,942 | +€2,942 | |
| Total equity and liabilities | 10/49 | €2,271,937 | €2,939,597 | +€667,660 | +29.4% |
| Equity | 10/15 | €1,277,877 | €1,545,370 | +€267,493 | +20.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,263,617 | €1,531,110 | +€267,493 | +21.2% |
| Amounts payable | 17/49 | €994,060 | €1,394,227 | +€400,167 | +40.3% |
| Amounts payable within one year | 42/48 | €983,010 | €1,377,153 | +€394,143 | +40.1% |
| Trade debts | 44 | €491,469 | €152,964 | -€338,505 | -68.9% |
| Suppliers | 440/4 | €491,469 | €152,964 | -€338,505 | -68.9% |
| Taxes, remuneration and social security | 45 | €295,455 | €239,634 | -€55,822 | -18.9% |
| Taxes | 450/3 | €295,455 | €239,634 | -€55,822 | -18.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €196,086 | €984,555 | +€788,470 | +402% |
| Accrued charges and deferred income | 492/3 | €11,050 | €17,074 | +€6,023 | +54.5% |
| Remuneration, social security and pensions | 62 | €39,655 | €0 | -€39,655 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €300,000 | €0 | -€300,000 | -100% |
| Other operating charges | 640/8 | €419,129 | €6,960 | -€412,168 | -98.3% |
| Gross operating margin | 9900 | €549,875 | €535,550 | -€14,325 | -2.6% |
| Operating profit (loss) | 9901 | -€208,908 | €528,590 | +€737,498 | |
| Financial income | 75/76B | €142,061 | €132,481 | -€9,580 | -6.7% |
| Recurring financial income | 75 | €142,061 | €132,481 | -€9,580 | -6.7% |
| Financial charges | 65/66B | €32,505 | €89,626 | +€57,122 | +176% |
| Recurring financial charges | 65 | €32,505 | €89,626 | +€57,122 | +176% |
| Profit (loss) for the period before taxes | 9903 | -€99,352 | €571,445 | +€670,796 | |
| Income taxes | 67/77 | €17,542 | €303,952 | +€286,410 | +1,633% |
| Profit (loss) for the period | 9904 | -€116,893 | €267,493 | +€384,386 | |
| Profit (loss) for the period to be appropriated | 9905 | -€116,893 | €267,493 | +€384,386 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.