ALEXANDRE ANDRE: 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.
ALEXANDRE ANDRE
Largest movements
- Receivables within one year +€18,495
up €18,495 (+41.7%), from €44,335 to €62,830
of which Other amounts receivable: +€18,495
- Cash +€5,584
up €5,584 (+104.1%), from €5,363 to €10,947
mainly Other debts (+€10,000) and Trade debts (+€9,544)
- Other debts +€10,000
up €10,000 (+931.7%), from €1,073 to €11,073
- Trade debts +€9,544
up €9,544 (+100.2%), from €9,528 to €19,072
- Profit (loss) carried forward +€7,983
up €7,983 (+42.7%), from -€18,683 to -€10,700
- Tax, wage and social debts -€3,964
down €3,964 (-36.3%), from €10,921 to €6,957
- Gross operating margin -€4,632
down €4,632 (-37.1%), from €12,488 to €7,857
- Taxes -€829
down €829 (-16.5%), from €5,028 to €4,198
- Financial charges -€453
down €453 (-65.7%), from €688 to €236
- Other operating charges -€278
down €278 (-22.9%), from €1,214 to €936
- Financial income +€157
up €157 (+2.7%), from €5,856 to €6,013
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 | €184,439 | €208,002 | +€23,563 | +12.8% |
| Fixed assets | 21/28 | €742 | €225 | -€517 | -69.6% |
| Tangible fixed assets | 22/27 | €742 | €225 | -€517 | -69.6% |
| Plant, machinery and equipment | 23 | €251 | €98 | -€153 | -61.0% |
| Furniture and vehicles | 24 | €491 | €128 | -€364 | -74.0% |
| Current assets | 29/58 | €183,697 | €207,777 | +€24,079 | +13.1% |
| Amounts receivable after more than one year | 29 | €134,000 | €134,000 | = | 0.0% |
| Other amounts receivable | 291 | €134,000 | €134,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,335 | €62,830 | +€18,495 | +41.7% |
| Trade receivables | 40 | €895 | €895 | = | 0.0% |
| Other amounts receivable | 41 | €43,439 | €61,934 | +€18,495 | +42.6% |
| Cash at bank and in hand | 54/58 | €5,363 | €10,947 | +€5,584 | +104.1% |
| Total equity and liabilities | 10/49 | €184,439 | €208,002 | +€23,563 | +12.8% |
| Equity | 10/15 | €162,917 | €170,900 | +€7,983 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €163,000 | €163,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €161,140 | €163,000 | +€1,860 | +1.2% |
| Profit (loss) carried forward | 14 | -€18,683 | -€10,700 | +€7,983 | +42.7% |
| Amounts payable | 17/49 | €21,522 | €37,102 | +€15,580 | +72.4% |
| Amounts payable within one year | 42/48 | €21,522 | €37,102 | +€15,580 | +72.4% |
| Trade debts | 44 | €9,528 | €19,072 | +€9,544 | +100.2% |
| Suppliers | 440/4 | €9,528 | €19,072 | +€9,544 | +100.2% |
| Taxes, remuneration and social security | 45 | €10,921 | €6,957 | -€3,964 | -36.3% |
| Taxes | 450/3 | €10,921 | €6,957 | -€3,964 | -36.3% |
| Other amounts payable | 47/48 | €1,073 | €11,073 | +€10,000 | +931.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €517 | €517 | = | 0.0% |
| Other operating charges | 640/8 | €1,214 | €936 | -€278 | -22.9% |
| Gross operating margin | 9900 | €12,488 | €7,857 | -€4,632 | -37.1% |
| Operating profit (loss) | 9901 | €10,757 | €6,404 | -€4,354 | -40.5% |
| Financial income | 75/76B | €5,856 | €6,013 | +€157 | +2.7% |
| Recurring financial income | 75 | €5,856 | €6,013 | +€157 | +2.7% |
| Financial charges | 65/66B | €688 | €236 | -€453 | -65.7% |
| Recurring financial charges | 65 | €688 | €236 | -€453 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €15,925 | €12,181 | -€3,744 | -23.5% |
| Income taxes | 67/77 | €5,028 | €4,198 | -€829 | -16.5% |
| Profit (loss) for the period | 9904 | €10,897 | €7,983 | -€2,915 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,897 | €7,983 | -€2,915 | -26.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.