Alest: 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.
Alest
Largest movements
- Cash +€46,600
up €46,600 (+450.4%), from €10,346 to €56,946
mainly Net result for the year (+€51,058) and Tax, wage and social debts (+€10,012)
- Receivables within one year -€1,795
down €1,795 (-65.1%), from €2,757 to €961
of which Other amounts receivable: -€2,140
- Deferred charges and accrued income +€1,094
new in 2024: €1,094
- Tangible fixed assets +€839
new in 2024: €839
- Profit (loss) carried forward +€51,058
up €51,058 (+64.2%), from -€79,538 to -€28,481
- Other debts -€11,011
down €11,011 (-18.1%), from €60,996 to €49,985
- Tax, wage and social debts +€10,012
up €10,012, from €0 to €10,012
- Trade debts -€3,322
down €3,322 (-91.9%), from €3,615 to €293
- Gross operating margin +€62,868
up €62,868, from -€9,676 to €53,192
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 | €13,103 | €59,840 | +€46,737 | +356.7% |
| Fixed assets | 21/28 | - | €839 | +€839 | |
| Tangible fixed assets | 22/27 | - | €839 | +€839 | |
| Furniture and vehicles | 24 | - | €839 | +€839 | |
| Current assets | 29/58 | €13,103 | €59,001 | +€45,898 | +350.3% |
| Amounts receivable within one year | 40/41 | €2,757 | €961 | -€1,795 | -65.1% |
| Trade receivables | 40 | €616 | €961 | +€345 | +55.9% |
| Other amounts receivable | 41 | €2,140 | €0 | -€2,140 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,346 | €56,946 | +€46,600 | +450.4% |
| Deferred charges and accrued income | 490/1 | - | €1,094 | +€1,094 | |
| Total equity and liabilities | 10/49 | €13,103 | €59,840 | +€46,737 | +356.7% |
| Equity | 10/15 | -€59,538 | -€8,481 | +€51,058 | +85.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€79,538 | -€28,481 | +€51,058 | +64.2% |
| Amounts payable | 17/49 | €72,642 | €68,321 | -€4,321 | -5.9% |
| Amounts payable within one year | 42/48 | €64,611 | €60,290 | -€4,321 | -6.7% |
| Trade debts | 44 | €3,615 | €293 | -€3,322 | -91.9% |
| Suppliers | 440/4 | €3,615 | €293 | -€3,322 | -91.9% |
| Taxes, remuneration and social security | 45 | €0 | €10,012 | +€10,012 | |
| Taxes | 450/3 | €0 | €10,012 | +€10,012 | |
| Other amounts payable | 47/48 | €60,996 | €49,985 | -€11,011 | -18.1% |
| Accrued charges and deferred income | 492/3 | €8,031 | €8,031 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4 | +€4 | |
| Other operating charges | 640/8 | €1,090 | €882 | -€208 | -19.1% |
| Gross operating margin | 9900 | -€9,676 | €53,192 | +€62,868 | |
| Operating profit (loss) | 9901 | -€10,766 | €52,306 | +€63,072 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +63.3% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +63.3% |
| Financial charges | 65/66B | €1,625 | €1,249 | -€376 | -23.1% |
| Recurring financial charges | 65 | €1,625 | €1,249 | -€376 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,390 | €51,058 | +€63,449 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | +52.6% |
| Profit (loss) for the period | 9904 | -€12,391 | €51,058 | +€63,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,391 | €51,058 | +€63,448 |
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 3 October 2026 via checked.be.