ALI 3: 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.
ALI 3
Largest movements
- Receivables within one year +€76,604
up €76,604 (+37.2%), from €205,686 to €282,290
of which Trade receivables: +€85,205
- Cash -€33,494
down €33,494 (-50.9%), from €65,778 to €32,283
mainly Receivables within one year (-€76,604) and Trade debts (-€55,965)
- Tangible fixed assets -€6,517
down €6,517 (-25.9%), from €25,186 to €18,669
- Profit (loss) carried forward +€62,999
up €62,999 (+156%), from €40,378 to €103,377
- Trade debts -€55,965
down €55,965 (-45.7%), from €122,591 to €66,626
- Tax, wage and social debts +€41,145
up €41,145 (+102%), from €40,343 to €81,487
of which Remuneration and social security: +€27,316
- Other debts -€10,530
down €10,530 (-17.5%), from €60,058 to €49,528
- Debts after one year -€7,904
down €7,904 (-28.9%), from €27,311 to €19,407
- Gross operating margin +€84,063
up €84,063 (+45.4%), from €185,020 to €269,083
- Staff costs +€41,459
up €41,459 (+32.7%), from €126,841 to €168,300
- Taxes +€10,920
up €10,920 (+82.2%), from €13,285 to €24,205
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 | €311,274 | €348,519 | +€37,245 | +12.0% |
| Fixed assets | 21/28 | €25,186 | €18,669 | -€6,517 | -25.9% |
| Tangible fixed assets | 22/27 | €25,186 | €18,669 | -€6,517 | -25.9% |
| Other tangible fixed assets | 26 | €25,186 | €18,669 | -€6,517 | -25.9% |
| Current assets | 29/58 | €286,089 | €329,850 | +€43,761 | +15.3% |
| Stocks and contracts in progress | 3 | €12,922 | €11,462 | -€1,460 | -11.3% |
| Stocks | 30/36 | €12,922 | €11,462 | -€1,460 | -11.3% |
| Amounts receivable within one year | 40/41 | €205,686 | €282,290 | +€76,604 | +37.2% |
| Trade receivables | 40 | €137,125 | €222,331 | +€85,205 | +62.1% |
| Other amounts receivable | 41 | €68,561 | €59,960 | -€8,602 | -12.5% |
| Cash at bank and in hand | 54/58 | €65,778 | €32,283 | -€33,494 | -50.9% |
| Deferred charges and accrued income | 490/1 | €1,702 | €3,814 | +€2,112 | +124% |
| Total equity and liabilities | 10/49 | €311,274 | €348,519 | +€37,245 | +12.0% |
| Equity | 10/15 | €60,973 | €123,971 | +€62,999 | +103% |
| Contributions | 10/11 | €19,964 | €19,964 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €1,364 | €1,364 | = | 0.0% |
| Share premium | 1100/10 | €1,364 | €1,364 | = | 0.0% |
| Reserves | 13 | €630 | €630 | = | 0.0% |
| Non-distributable reserves | 130/1 | €630 | €630 | = | 0.0% |
| Legal reserve | 130 | €630 | €630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,378 | €103,377 | +€62,999 | +156% |
| Amounts payable | 17/49 | €250,302 | €224,548 | -€25,754 | -10.3% |
| Amounts payable after more than one year | 17 | €27,311 | €19,407 | -€7,904 | -28.9% |
| Financial debts | 170/4 | €27,311 | €19,407 | -€7,904 | -28.9% |
| Amounts payable within one year | 42/48 | €222,991 | €197,641 | -€25,350 | -11.4% |
| Trade debts | 44 | €122,591 | €66,626 | -€55,965 | -45.7% |
| Suppliers | 440/4 | €122,591 | €66,626 | -€55,965 | -45.7% |
| Taxes, remuneration and social security | 45 | €40,343 | €81,487 | +€41,145 | +102% |
| Taxes | 450/3 | €29,943 | €43,772 | +€13,829 | +46.2% |
| Remuneration and social security | 454/9 | €10,400 | €37,715 | +€27,316 | +263% |
| Other amounts payable | 47/48 | €60,058 | €49,528 | -€10,530 | -17.5% |
| Accrued charges and deferred income | 492/3 | - | €7,500 | +€7,500 | |
| Remuneration, social security and pensions | 62 | €126,841 | €168,300 | +€41,459 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,517 | €6,517 | = | 0.0% |
| Other operating charges | 640/8 | €2,427 | €3,935 | +€1,508 | +62.1% |
| Gross operating margin | 9900 | €185,020 | €269,083 | +€84,063 | +45.4% |
| Operating profit (loss) | 9901 | €49,235 | €90,331 | +€41,097 | +83.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,039 | €3,128 | +€2,089 | +201% |
| Recurring financial charges | 65 | €1,039 | €3,128 | +€2,089 | +201% |
| Profit (loss) for the period before taxes | 9903 | €48,196 | €87,204 | +€39,008 | +80.9% |
| Income taxes | 67/77 | €13,285 | €24,205 | +€10,920 | +82.2% |
| Profit (loss) for the period | 9904 | €34,911 | €62,999 | +€28,088 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,911 | €62,999 | +€28,088 | +80.5% |
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 13 October 2026 via checked.be.