ALIFAC: 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.
ALIFAC
Largest movements
- Tangible fixed assets -€988
down €988 (-18.2%), from €5,431 to €4,443
of which Furniture and vehicles: -€512
- Profit (loss) carried forward -€1,385
down €1,385 (-6.0%), from -€23,143 to -€24,528
- Other debts +€1,182
up €1,182 (+2.7%), from €43,934 to €45,116
- Trade debts -€714
no longer reported in 2022 (was €714)
- Other operating charges -€348
no longer reported in 2022 (was €348)
- Gross operating margin +€248
up €248 (+38.4%), from -€645 to -€397
- Purchases and services -€248
down €248 (-38.4%), from €645 to €397
- Depreciation -€203
down €203 (-17.1%), from €1,191 to €988
- Financial charges -€147
no longer reported in 2022 (was €147)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,505 | €27,588 | -€916 | -3.2% |
| Fixed assets | 21/28 | €5,431 | €4,443 | -€988 | -18.2% |
| Tangible fixed assets | 22/27 | €5,431 | €4,443 | -€988 | -18.2% |
| Furniture and vehicles | 24 | €2,050 | €1,537 | -€512 | -25.0% |
| Other tangible fixed assets | 26 | €3,381 | €2,906 | -€475 | -14.1% |
| Current assets | 29/58 | €23,074 | €23,145 | +€71 | +0.3% |
| Amounts receivable within one year | 40/41 | €23,074 | €23,145 | +€71 | +0.3% |
| Other amounts receivable | 41 | €23,074 | €23,145 | +€71 | +0.3% |
| Total equity and liabilities | 10/49 | €28,505 | €27,588 | -€916 | -3.2% |
| Equity | 10/15 | -€16,143 | -€17,528 | -€1,385 | -8.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | €7,000 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,600 | €11,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,143 | -€24,528 | -€1,385 | -6.0% |
| Amounts payable | 17/49 | €44,648 | €45,116 | +€468 | +1.0% |
| Amounts payable within one year | 42/48 | €44,648 | €45,116 | +€468 | +1.0% |
| Trade debts | 44 | €714 | - | -€714 | |
| Suppliers | 440/4 | €714 | - | -€714 | |
| Other amounts payable | 47/48 | €43,934 | €45,116 | +€1,182 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €645 | €397 | -€248 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | €988 | -€203 | -17.1% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | -€645 | -€397 | +€248 | +38.4% |
| Operating profit (loss) | 9901 | -€2,183 | -€1,385 | +€799 | +36.6% |
| Financial charges | 65/66B | €147 | - | -€147 | |
| Recurring financial charges | 65 | €147 | - | -€147 | |
| Profit (loss) for the period before taxes | 9903 | -€2,331 | -€1,385 | +€946 | +40.6% |
| Profit (loss) for the period | 9904 | -€2,331 | -€1,385 | +€946 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,331 | -€1,385 | +€946 | +40.6% |
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 10 October 2026 via checked.be.