ALICE GENT: 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.
ALICE GENT
Largest movements
- Receivables within one year -€43,794
down €43,794 (-72.5%), from €60,403 to €16,610
of which Other amounts receivable: -€22,308
- Tangible fixed assets -€31,804
down €31,804 (-30.3%), from €104,827 to €73,023
of which Furniture and vehicles: -€19,331
- Cash +€20,292
up €20,292 (+37.5%), from €54,173 to €74,465
mainly Tax, wage and social debts (+€74,077) and Receivables within one year (+€43,794)
- Deferred charges and accrued income +€6,679
up €6,679 (+1,208%), from €553 to €7,232
- Stocks and contracts -€6,267
down €6,267 (-16.8%), from €37,360 to €31,094
- Tax, wage and social debts +€74,077
up €74,077 (+165%), from €44,974 to €119,052
of which Remuneration and social security: +€54,772
- Other debts -€68,708
down €68,708 (-23.2%), from €296,748 to €228,040
- Trade debts -€57,620
down €57,620 (-33.4%), from €172,673 to €115,054
- Current portion of long-term debt -€11,955
down €11,955 (-100%), from €11,955 to €0
- Profit (loss) carried forward +€8,577
up €8,577 (+1.3%), from -€652,937 to -€644,360
- Staff costs +€190,938
up €190,938 (+122%), from €156,820 to €347,758
- Gross operating margin +€159,782
up €159,782 (+69.1%), from €231,284 to €391,067
- Depreciation -€18,512
down €18,512 (-49.6%), from €37,334 to €18,821
- Taxes +€6,009
up €6,009 (+386%), from €1,557 to €7,566
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,049 | €214,630 | -€54,420 | -20.2% |
| Fixed assets | 21/28 | €116,560 | €85,229 | -€31,330 | -26.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €104,827 | €73,023 | -€31,804 | -30.3% |
| Plant, machinery and equipment | 23 | €13,729 | €11,871 | -€1,858 | -13.5% |
| Furniture and vehicles | 24 | €42,811 | €23,479 | -€19,331 | -45.2% |
| Other tangible fixed assets | 26 | €48,288 | €37,673 | -€10,615 | -22.0% |
| Financial fixed assets | 28 | €11,733 | €12,207 | +€474 | +4.0% |
| Current assets | 29/58 | €152,490 | €129,400 | -€23,089 | -15.1% |
| Stocks and contracts in progress | 3 | €37,360 | €31,094 | -€6,267 | -16.8% |
| Stocks | 30/36 | €37,360 | €31,094 | -€6,267 | -16.8% |
| Amounts receivable within one year | 40/41 | €60,403 | €16,610 | -€43,794 | -72.5% |
| Trade receivables | 40 | €34,383 | €12,897 | -€21,486 | -62.5% |
| Other amounts receivable | 41 | €26,020 | €3,713 | -€22,308 | -85.7% |
| Cash at bank and in hand | 54/58 | €54,173 | €74,465 | +€20,292 | +37.5% |
| Deferred charges and accrued income | 490/1 | €553 | €7,232 | +€6,679 | +1,208% |
| Total equity and liabilities | 10/49 | €269,049 | €214,630 | -€54,420 | -20.2% |
| Equity | 10/15 | -€258,124 | -€249,547 | +€8,577 | +3.3% |
| Contributions | 10/11 | €381,000 | €381,000 | = | 0.0% |
| Reserves | 13 | €13,814 | €13,814 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €11,954 | €11,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€652,937 | -€644,360 | +€8,577 | +1.3% |
| Amounts payable | 17/49 | €527,173 | €464,176 | -€62,997 | -11.9% |
| Amounts payable within one year | 42/48 | €526,351 | €462,145 | -€64,206 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €11,955 | €0 | -€11,955 | -100% |
| Trade debts | 44 | €172,673 | €115,054 | -€57,620 | -33.4% |
| Suppliers | 440/4 | €172,673 | €115,054 | -€57,620 | -33.4% |
| Taxes, remuneration and social security | 45 | €44,974 | €119,052 | +€74,077 | +165% |
| Taxes | 450/3 | €11,646 | €30,951 | +€19,305 | +166% |
| Remuneration and social security | 454/9 | €33,328 | €88,100 | +€54,772 | +164% |
| Other amounts payable | 47/48 | €296,748 | €228,040 | -€68,708 | -23.2% |
| Accrued charges and deferred income | 492/3 | €822 | €2,031 | +€1,209 | +147% |
| Non-recurring operating income | 76A | - | €20,001 | +€20,001 | |
| Remuneration, social security and pensions | 62 | €156,820 | €347,758 | +€190,938 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,334 | €18,821 | -€18,512 | -49.6% |
| Other operating charges | 640/8 | €2,349 | €825 | -€1,524 | -64.9% |
| Gross operating margin | 9900 | €231,284 | €391,067 | +€159,782 | +69.1% |
| Operating profit (loss) | 9901 | €34,781 | €23,662 | -€11,120 | -32.0% |
| Financial income | 75/76B | €5 | €2 | -€3 | -68.0% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -68.0% |
| Financial charges | 65/66B | €5,116 | €7,519 | +€2,404 | +47.0% |
| Recurring financial charges | 65 | €5,116 | €7,519 | +€2,404 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €29,671 | €16,144 | -€13,527 | -45.6% |
| Income taxes | 67/77 | €1,557 | €7,566 | +€6,009 | +386% |
| Profit (loss) for the period | 9904 | €28,114 | €8,577 | -€19,536 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,114 | €8,577 | -€19,536 | -69.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.