ALF CARBURANT: 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.
ALF CARBURANT
Largest movements
- Tangible fixed assets -€16,357
down €16,357 (-25.6%), from €63,950 to €47,593
of which Furniture and vehicles: -€16,234
- Cash -€7,578
down €7,578 (-45.8%), from €16,561 to €8,983
mainly Net result for the year (-€27,397) and Debts after one year (-€16,038)
- Receivables within one year -€3,603
down €3,603 (-80.5%), from €4,475 to €872
- Profit (loss) carried forward -€27,397
down €27,397 (-104%), from -€26,423 to -€53,820
- Tax, wage and social debts +€20,102
up €20,102 (+117%), from €17,218 to €37,320
of which Remuneration and social security: +€20,335
- Debts after one year -€16,038
down €16,038 (-27.9%), from €57,502 to €41,464
- Trade debts -€13,404
down €13,404 (-43.5%), from €30,845 to €17,441
- Other debts +€5,630
up €5,630 (+12.6%), from €44,536 to €50,166
- Gross operating margin +€21,705
up €21,705 (+40.4%), from €53,675 to €75,380
- Depreciation +€10,788
up €10,788 (+194%), from €5,569 to €16,357
- Staff costs -€1,921
down €1,921 (-2.5%), from €77,870 to €75,949
- Other operating charges -€985
down €985 (-55.8%), from €1,764 to €779
- Financial charges +€934
up €934 (+24.1%), from €3,872 to €4,806
of which Financial charges: +€3,447
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
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 | €144,150 | €115,260 | -€28,890 | -20.0% |
| Fixed assets | 21/28 | €78,194 | €61,837 | -€16,357 | -20.9% |
| Tangible fixed assets | 22/27 | €63,950 | €47,593 | -€16,357 | -25.6% |
| Plant, machinery and equipment | 23 | €447 | €323 | -€124 | -27.7% |
| Furniture and vehicles | 24 | €63,503 | €47,269 | -€16,234 | -25.6% |
| Financial fixed assets | 28 | €14,244 | €14,244 | = | 0.0% |
| Current assets | 29/58 | €65,956 | €53,423 | -€12,533 | -19.0% |
| Stocks and contracts in progress | 3 | €44,080 | €43,114 | -€966 | -2.2% |
| Stocks | 30/36 | €44,080 | €43,114 | -€966 | -2.2% |
| Amounts receivable within one year | 40/41 | €4,475 | €872 | -€3,603 | -80.5% |
| Trade receivables | 40 | €4,475 | €872 | -€3,603 | -80.5% |
| Cash at bank and in hand | 54/58 | €16,561 | €8,983 | -€7,578 | -45.8% |
| Deferred charges and accrued income | 490/1 | €839 | €454 | -€385 | -45.9% |
| Total equity and liabilities | 10/49 | €144,150 | €115,260 | -€28,890 | -20.0% |
| Equity | 10/15 | -€21,423 | -€48,820 | -€27,397 | -128% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,423 | -€53,820 | -€27,397 | -104% |
| Amounts payable | 17/49 | €165,573 | €164,080 | -€1,493 | -0.9% |
| Amounts payable after more than one year | 17 | €57,502 | €41,464 | -€16,038 | -27.9% |
| Financial debts | 170/4 | €57,502 | €41,464 | -€16,038 | -27.9% |
| Amounts payable within one year | 42/48 | €108,071 | €122,616 | +€14,546 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €15,472 | €17,689 | +€2,217 | +14.3% |
| Trade debts | 44 | €30,845 | €17,441 | -€13,404 | -43.5% |
| Suppliers | 440/4 | €30,845 | €17,441 | -€13,404 | -43.5% |
| Taxes, remuneration and social security | 45 | €17,218 | €37,320 | +€20,102 | +117% |
| Taxes | 450/3 | €8,384 | €8,151 | -€233 | -2.8% |
| Remuneration and social security | 454/9 | €8,834 | €29,169 | +€20,335 | +230% |
| Other amounts payable | 47/48 | €44,536 | €50,166 | +€5,630 | +12.6% |
| Remuneration, social security and pensions | 62 | €77,870 | €75,949 | -€1,921 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,569 | €16,357 | +€10,788 | +194% |
| Other operating charges | 640/8 | €1,764 | €779 | -€985 | -55.8% |
| Non-recurring operating charges | 66A | - | €4,708 | +€4,708 | |
| Gross operating margin | 9900 | €53,675 | €75,380 | +€21,705 | +40.4% |
| Operating profit (loss) | 9901 | -€31,528 | -€22,413 | +€9,114 | +28.9% |
| Financial income | 75/76B | €25 | €34 | +€9 | +34.8% |
| Recurring financial income | 75 | €25 | €34 | +€9 | +34.8% |
| Financial charges | 65/66B | €3,872 | €4,806 | +€934 | +24.1% |
| Recurring financial charges | 65 | €1,359 | €4,806 | +€3,447 | +254% |
| Non-recurring financial charges | 66B | €2,512 | - | -€2,512 | |
| Profit (loss) for the period before taxes | 9903 | -€35,374 | -€27,185 | +€8,189 | +23.1% |
| Income taxes | 67/77 | €200 | €212 | +€12 | +6.2% |
| Profit (loss) for the period | 9904 | -€35,574 | -€27,397 | +€8,176 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,574 | -€27,397 | +€8,176 | +23.0% |
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 14 October 2026 via checked.be.