ALIF: 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.
ALIF
Largest movements
- Cash -€89,304
down €89,304 (-86.7%), from €103,011 to €13,707
mainly Receivables within one year (-€59,799) and Trade debts (-€37,013)
- Receivables within one year +€59,799
up €59,799 (+2244.1%), from €2,665 to €62,464
of which Other amounts receivable: +€59,799
- Stocks and contracts +€2,704
up €2,704 (+14.8%), from €18,296 to €21,000
- Trade debts -€37,013
down €37,013 (-62.0%), from €59,672 to €22,660
- Other debts -€11,421
no longer reported in 2024 (was €11,421)
- Profit (loss) carried forward +€10,010
no longer reported in 2024 (was -€10,010)
- Reserves +€8,080
up €8,080 (+18.3%), from €44,035 to €52,115
of which Distributable reserves: +€8,080
- Tax, wage and social debts +€3,542
up €3,542 (+27.4%), from €12,930 to €16,473
of which Taxes: +€7,071
- Gross operating margin -€40,410
down €40,410 (-44.5%), from €90,850 to €50,440
- Taxes -€2,153
down €2,153 (-23.3%), from €9,224 to €7,071
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 | €136,649 | €109,848 | -€26,801 | -19.6% |
| Fixed assets | 21/28 | €12,677 | €12,677 | = | 0.0% |
| Intangible fixed assets | 21 | €10,000 | €10,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27 | €27 | = | 0.0% |
| Plant, machinery and equipment | 23 | €27 | €27 | = | 0.0% |
| Financial fixed assets | 28 | €2,650 | €2,650 | = | 0.0% |
| Current assets | 29/58 | €123,972 | €97,171 | -€26,801 | -21.6% |
| Stocks and contracts in progress | 3 | €18,296 | €21,000 | +€2,704 | +14.8% |
| Stocks | 30/36 | €18,296 | €21,000 | +€2,704 | +14.8% |
| Amounts receivable within one year | 40/41 | €2,665 | €62,464 | +€59,799 | +2244.1% |
| Trade receivables | 40 | €1,443 | €1,443 | = | 0.0% |
| Other amounts receivable | 41 | €1,222 | €61,021 | +€59,799 | +4895.5% |
| Cash at bank and in hand | 54/58 | €103,011 | €13,707 | -€89,304 | -86.7% |
| Total equity and liabilities | 10/49 | €136,649 | €109,848 | -€26,801 | -19.6% |
| Equity | 10/15 | €52,625 | €70,715 | +€18,090 | +34.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,035 | €52,115 | +€8,080 | +18.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,175 | €50,255 | +€8,080 | +19.2% |
| Profit (loss) carried forward | 14 | -€10,010 | - | +€10,010 | |
| Amounts payable | 17/49 | €84,023 | €39,132 | -€44,891 | -53.4% |
| Amounts payable within one year | 42/48 | €84,023 | €39,132 | -€44,891 | -53.4% |
| Trade debts | 44 | €59,672 | €22,660 | -€37,013 | -62.0% |
| Suppliers | 440/4 | €59,672 | €22,660 | -€37,013 | -62.0% |
| Taxes, remuneration and social security | 45 | €12,930 | €16,473 | +€3,542 | +27.4% |
| Taxes | 450/3 | €9,232 | €16,303 | +€7,071 | +76.6% |
| Remuneration and social security | 454/9 | €3,698 | €170 | -€3,528 | -95.4% |
| Other amounts payable | 47/48 | €11,421 | - | -€11,421 | |
| Remuneration, social security and pensions | 62 | €13,558 | €13,106 | -€452 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | - | -€463 | |
| Other operating charges | 640/8 | €11,048 | €11,460 | +€412 | +3.7% |
| Gross operating margin | 9900 | €90,850 | €50,440 | -€40,410 | -44.5% |
| Operating profit (loss) | 9901 | €65,782 | €25,874 | -€39,908 | -60.7% |
| Financial income | 75/76B | €160 | €32 | -€128 | -80.0% |
| Recurring financial income | 75 | €160 | €32 | -€128 | -80.0% |
| Financial charges | 65/66B | €263 | €746 | +€483 | +183.6% |
| Recurring financial charges | 65 | €263 | €746 | +€483 | +183.6% |
| Profit (loss) for the period before taxes | 9903 | €65,679 | €25,160 | -€40,519 | -61.7% |
| Income taxes | 67/77 | €9,224 | €7,071 | -€2,153 | -23.3% |
| Profit (loss) for the period | 9904 | €56,455 | €18,090 | -€38,366 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,455 | €18,090 | -€38,366 | -68.0% |
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 5 October 2026 via checked.be.