ALI-KA: 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.
ALI-KA
Largest movements
- Receivables within one year -€29,116
down €29,116 (-93.4%), from €31,159 to €2,043
- Stocks and contracts +€14,365
up €14,365 (+33.3%), from €43,117 to €57,482
- Tangible fixed assets +€12,992
up €12,992 (+9.3%), from €139,499 to €152,491
of which Furniture and vehicles: +€19,700
- Cash +€2,537
up €2,537 (+5716.6%), from €44 to €2,581
mainly Receivables within one year (+€29,116) and Debts after one year (+€10,113)
- Other debts -€22,025
down €22,025 (-40.7%), from €54,124 to €32,100
- Debts after one year +€10,113
up €10,113 (+9.9%), from €101,880 to €111,993
- Trade debts +€6,029
up €6,029 (+1087.8%), from €554 to €6,583
- Current portion of long-term debt +€3,773
up €3,773 (+121.9%), from €3,095 to €6,868
- Gross operating margin -€8,327
down €8,327 (-30.2%), from €27,594 to €19,267
- Taxes -€2,040
down €2,040 (-76.2%), from €2,677 to €637
- Financial charges +€1,325
up €1,325 (+19.2%), from €6,890 to €8,215
- Other operating charges +€528
up €528 (+34.1%), from €1,548 to €2,076
- Depreciation -€514
down €514 (-7.1%), from €7,221 to €6,708
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 | €216,010 | €216,768 | +€758 | +0.4% |
| Fixed assets | 21/28 | €141,349 | €154,341 | +€12,992 | +9.2% |
| Tangible fixed assets | 22/27 | €139,499 | €152,491 | +€12,992 | +9.3% |
| Land and buildings | 22 | €139,393 | €132,791 | -€6,602 | -4.7% |
| Plant, machinery and equipment | 23 | €106 | - | -€106 | |
| Furniture and vehicles | 24 | - | €19,700 | +€19,700 | |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €74,662 | €62,427 | -€12,235 | -16.4% |
| Stocks and contracts in progress | 3 | €43,117 | €57,482 | +€14,365 | +33.3% |
| Stocks | 30/36 | €43,117 | €57,482 | +€14,365 | +33.3% |
| Amounts receivable within one year | 40/41 | €31,159 | €2,043 | -€29,116 | -93.4% |
| Trade receivables | 40 | €31,159 | €2,043 | -€29,116 | -93.4% |
| Cash at bank and in hand | 54/58 | €44 | €2,581 | +€2,537 | +5716.6% |
| Deferred charges and accrued income | 490/1 | €341 | €321 | -€21 | -6.1% |
| Total equity and liabilities | 10/49 | €216,010 | €216,768 | +€758 | +0.4% |
| Equity | 10/15 | €42,633 | €44,265 | +€1,632 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,173 | €23,805 | +€1,632 | +7.4% |
| Amounts payable | 17/49 | €173,377 | €172,503 | -€874 | -0.5% |
| Amounts payable after more than one year | 17 | €101,880 | €111,993 | +€10,113 | +9.9% |
| Financial debts | 170/4 | €101,880 | €111,993 | +€10,113 | +9.9% |
| Amounts payable within one year | 42/48 | €71,497 | €60,509 | -€10,987 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €3,095 | €6,868 | +€3,773 | +121.9% |
| Trade debts | 44 | €554 | €6,583 | +€6,029 | +1087.8% |
| Suppliers | 440/4 | €554 | €6,583 | +€6,029 | +1087.8% |
| Advances received on contracts in progress | 46 | - | €1,320 | +€1,320 | |
| Taxes, remuneration and social security | 45 | €13,723 | €13,639 | -€85 | -0.6% |
| Taxes | 450/3 | €13,723 | €13,639 | -€85 | -0.6% |
| Other amounts payable | 47/48 | €54,124 | €32,100 | -€22,025 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,221 | €6,708 | -€514 | -7.1% |
| Other operating charges | 640/8 | €1,548 | €2,076 | +€528 | +34.1% |
| Gross operating margin | 9900 | €27,594 | €19,267 | -€8,327 | -30.2% |
| Operating profit (loss) | 9901 | €18,825 | €10,484 | -€8,341 | -44.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -91.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -91.5% |
| Financial charges | 65/66B | €6,890 | €8,215 | +€1,325 | +19.2% |
| Recurring financial charges | 65 | €6,890 | €8,215 | +€1,325 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €11,936 | €2,269 | -€9,667 | -81.0% |
| Income taxes | 67/77 | €2,677 | €637 | -€2,040 | -76.2% |
| Profit (loss) for the period | 9904 | €9,259 | €1,632 | -€7,627 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,259 | €1,632 | -€7,627 | -82.4% |
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 4 October 2026 via checked.be.