ALIASES: 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.
ALIASES
Largest movements
- Cash +€28,893
up €28,893 (+291.1%), from €9,926 to €38,819
mainly Net result for the year (+€29,716) and Depreciation (+€12,513)
- Receivables within one year +€15,200
up €15,200 (+34.6%), from €43,914 to €59,113
of which Trade receivables: +€15,131
- Intangible fixed assets -€11,875
down €11,875 (-25.0%), from €47,500 to €35,625
- Deferred charges and accrued income -€8,000
down €8,000 (-33.3%), from €24,000 to €16,000
- Tangible fixed assets +€1,634
up €1,634 (+440.6%), from €371 to €2,005
- Profit (loss) carried forward +€19,716
up €19,716 (+48.7%), from €40,464 to €60,180
- Debts after one year -€11,399
down €11,399 (-23.5%), from €48,514 to €37,115
- Trade debts +€7,937
up €7,937 (+180.1%), from €4,408 to €12,345
- Other debts +€6,340
up €6,340 (+152.1%), from €4,168 to €10,508
- Tax, wage and social debts +€3,108
up €3,108 (+23.2%), from €13,408 to €16,517
- Turnover +€150,426
new in 2024: €150,426
- Purchases and services +€101,894
new in 2024: €101,894
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 | €125,711 | €151,563 | +€25,852 | +20.6% |
| Fixed assets | 21/28 | €47,871 | €37,630 | -€10,241 | -21.4% |
| Intangible fixed assets | 21 | €47,500 | €35,625 | -€11,875 | -25.0% |
| Tangible fixed assets | 22/27 | €371 | €2,005 | +€1,634 | +440.6% |
| Furniture and vehicles | 24 | €371 | €2,005 | +€1,634 | +440.6% |
| Current assets | 29/58 | €77,840 | €113,932 | +€36,093 | +46.4% |
| Amounts receivable within one year | 40/41 | €43,914 | €59,113 | +€15,200 | +34.6% |
| Trade receivables | 40 | €33,910 | €49,041 | +€15,131 | +44.6% |
| Other amounts receivable | 41 | €10,004 | €10,073 | +€69 | +0.7% |
| Cash at bank and in hand | 54/58 | €9,926 | €38,819 | +€28,893 | +291.1% |
| Deferred charges and accrued income | 490/1 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Total equity and liabilities | 10/49 | €125,711 | €151,563 | +€25,852 | +20.6% |
| Equity | 10/15 | €43,964 | €63,680 | +€19,716 | +44.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,464 | €60,180 | +€19,716 | +48.7% |
| Amounts payable | 17/49 | €81,747 | €87,883 | +€6,136 | +7.5% |
| Amounts payable after more than one year | 17 | €48,514 | €37,115 | -€11,399 | -23.5% |
| Financial debts | 170/4 | €48,514 | €37,115 | -€11,399 | -23.5% |
| Amounts payable within one year | 42/48 | €33,233 | €50,768 | +€17,535 | +52.8% |
| Current portion of amounts payable after more than one year | 42 | €11,249 | €11,399 | +€151 | +1.3% |
| Trade debts | 44 | €4,408 | €12,345 | +€7,937 | +180.1% |
| Suppliers | 440/4 | €4,408 | €12,345 | +€7,937 | +180.1% |
| Taxes, remuneration and social security | 45 | €13,408 | €16,517 | +€3,108 | +23.2% |
| Taxes | 450/3 | €13,408 | €16,517 | +€3,108 | +23.2% |
| Other amounts payable | 47/48 | €4,168 | €10,508 | +€6,340 | +152.1% |
| Turnover | 70 | - | €150,426 | +€150,426 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €101,894 | +€101,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,453 | €12,513 | +€60 | +0.5% |
| Other operating charges | 640/8 | €386 | €598 | +€212 | +54.9% |
| Non-recurring operating charges | 66A | €901 | - | -€901 | |
| Gross operating margin | 9900 | €50,585 | €51,206 | +€622 | +1.2% |
| Operating profit (loss) | 9901 | €36,844 | €38,095 | +€1,251 | +3.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,077 | €948 | -€1,129 | -54.4% |
| Recurring financial charges | 65 | €2,077 | €948 | -€1,129 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €34,767 | €37,147 | +€2,380 | +6.8% |
| Income taxes | 67/77 | €6,903 | €7,432 | +€528 | +7.7% |
| Profit (loss) for the period | 9904 | €27,864 | €29,716 | +€1,852 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,864 | €29,716 | +€1,852 | +6.6% |
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 10 October 2026 via checked.be.