ALESIM CONSTRUCT: 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.
ALESIM CONSTRUCT
Largest movements
- Receivables within one year -€38,846
down €38,846 (-10.6%), from €366,078 to €327,232
of which Trade receivables: -€85,150
- Cash -€22,033
down €22,033 (-99.0%), from €22,256 to €223
mainly Trade debts (-€101,859)
- Trade debts -€101,859
down €101,859 (-49.7%), from €205,143 to €103,284
- Profit (loss) carried forward +€29,508
up €29,508 (+19.4%), from €152,346 to €181,854
- Tax, wage and social debts +€8,942
up €8,942 (+36.8%), from €24,304 to €33,246
of which Remuneration and social security: +€6,241
- Gross operating margin -€10,618
down €10,618 (-23.2%), from €45,687 to €35,069
- Taxes -€2,169
down €2,169 (-18.8%), from €11,521 to €9,352
- Depreciation +€1,039
up €1,039 (+74.4%), from €1,396 to €2,435
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 | €402,253 | €338,844 | -€63,409 | -15.8% |
| Fixed assets | 21/28 | €7,377 | €4,942 | -€2,435 | -33.0% |
| Tangible fixed assets | 22/27 | €7,292 | €4,857 | -€2,435 | -33.4% |
| Furniture and vehicles | 24 | €7,292 | €4,857 | -€2,435 | -33.4% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €394,875 | €333,902 | -€60,973 | -15.4% |
| Amounts receivable within one year | 40/41 | €366,078 | €327,232 | -€38,846 | -10.6% |
| Trade receivables | 40 | €259,721 | €174,571 | -€85,150 | -32.8% |
| Other amounts receivable | 41 | €106,357 | €152,661 | +€46,304 | +43.5% |
| Cash at bank and in hand | 54/58 | €22,256 | €223 | -€22,033 | -99.0% |
| Deferred charges and accrued income | 490/1 | €6,542 | €6,447 | -€95 | -1.4% |
| Total equity and liabilities | 10/49 | €402,253 | €338,844 | -€63,409 | -15.8% |
| Equity | 10/15 | €172,806 | €202,314 | +€29,508 | +17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,346 | €181,854 | +€29,508 | +19.4% |
| Amounts payable | 17/49 | €229,447 | €136,530 | -€92,917 | -40.5% |
| Amounts payable within one year | 42/48 | €229,447 | €136,530 | -€92,917 | -40.5% |
| Trade debts | 44 | €205,143 | €103,284 | -€101,859 | -49.7% |
| Suppliers | 440/4 | €205,143 | €103,284 | -€101,859 | -49.7% |
| Taxes, remuneration and social security | 45 | €24,304 | €33,246 | +€8,942 | +36.8% |
| Taxes | 450/3 | €24,304 | €27,005 | +€2,701 | +11.1% |
| Remuneration and social security | 454/9 | - | €6,241 | +€6,241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,396 | €2,435 | +€1,039 | +74.4% |
| Non-recurring operating charges | 66A | €3,275 | - | -€3,275 | |
| Gross operating margin | 9900 | €45,687 | €35,069 | -€10,618 | -23.2% |
| Operating profit (loss) | 9901 | €41,016 | €32,634 | -€8,382 | -20.4% |
| Financial income | 75/76B | €6,232 | €6,447 | +€215 | +3.4% |
| Recurring financial income | 75 | €6,232 | €6,447 | +€215 | +3.4% |
| Financial charges | 65/66B | €166 | €221 | +€55 | +32.9% |
| Recurring financial charges | 65 | €166 | €221 | +€55 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €47,082 | €38,860 | -€8,222 | -17.5% |
| Income taxes | 67/77 | €11,521 | €9,352 | -€2,169 | -18.8% |
| Profit (loss) for the period | 9904 | €35,561 | €29,508 | -€6,053 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,561 | €29,508 | -€6,053 | -17.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.