ALIFRAN: 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.
ALIFRAN
Largest movements
- Cash -€18,831
down €18,831 (-31.2%), from €60,322 to €41,490
mainly Debts after one year (-€22,236) and Net result for the year (-€11,286)
- Receivables within one year -€14,150
down €14,150 (-27.3%), from €51,900 to €37,749
of which Trade receivables: -€18,817
- Tangible fixed assets -€8,999
down €8,999 (-40.0%), from €22,509 to €13,509
of which Furniture and vehicles: -€6,301
- Debts after one year -€22,236
down €22,236 (-30.8%), from €72,152 to €49,916
of which Financial debts: -€22,236
- Profit (loss) carried forward -€11,286
down €11,286 (-19.8%), from -€57,057 to -€68,343
- Trade debts -€8,268
down €8,268 (-84.4%), from €9,794 to €1,527
- Gross operating margin -€14,838
down €14,838, from €14,141 to -€697
- Staff costs -€7,870
no longer reported in 2024 (was €7,870)
- Depreciation -€5,432
down €5,432 (-37.6%), from €14,431 to €8,999
- Taxes +€345
up €345 (+1495.1%), from €23 to €368
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 | €136,616 | €94,441 | -€42,175 | -30.9% |
| Fixed assets | 21/28 | €24,201 | €15,201 | -€8,999 | -37.2% |
| Tangible fixed assets | 22/27 | €22,509 | €13,509 | -€8,999 | -40.0% |
| Plant, machinery and equipment | 23 | €13,522 | €10,824 | -€2,698 | -20.0% |
| Furniture and vehicles | 24 | €8,987 | €2,686 | -€6,301 | -70.1% |
| Financial fixed assets | 28 | €1,692 | €1,692 | = | 0.0% |
| Current assets | 29/58 | €112,415 | €79,240 | -€33,175 | -29.5% |
| Amounts receivable within one year | 40/41 | €51,900 | €37,749 | -€14,150 | -27.3% |
| Trade receivables | 40 | €50,531 | €31,714 | -€18,817 | -37.2% |
| Other amounts receivable | 41 | €1,369 | €6,036 | +€4,667 | +340.9% |
| Cash at bank and in hand | 54/58 | €60,322 | €41,490 | -€18,831 | -31.2% |
| Deferred charges and accrued income | 490/1 | €194 | - | -€194 | |
| Total equity and liabilities | 10/49 | €136,616 | €94,441 | -€42,175 | -30.9% |
| Equity | 10/15 | €53,825 | €42,539 | -€11,286 | -21.0% |
| Contributions | 10/11 | €104,160 | €104,160 | = | 0.0% |
| Capital | 10 | €104,160 | €104,160 | = | 0.0% |
| Issued capital | 100 | €104,160 | €104,160 | = | 0.0% |
| Reserves | 13 | €6,722 | €6,722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,701 | €6,701 | = | 0.0% |
| Legal reserve | 130 | €6,701 | €6,701 | = | 0.0% |
| Tax-exempt reserves | 132 | €5 | €5 | = | 0.0% |
| Distributable reserves | 133 | €17 | €17 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,057 | -€68,343 | -€11,286 | -19.8% |
| Amounts payable | 17/49 | €82,791 | €51,902 | -€30,888 | -37.3% |
| Amounts payable after more than one year | 17 | €72,152 | €49,916 | -€22,236 | -30.8% |
| Financial debts | 170/4 | €69,623 | €47,387 | -€22,236 | -31.9% |
| Other amounts payable | 178/9 | €2,529 | €2,529 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,863 | €1,595 | -€8,268 | -83.8% |
| Trade debts | 44 | €9,794 | €1,527 | -€8,268 | -84.4% |
| Suppliers | 440/4 | €9,794 | €1,527 | -€8,268 | -84.4% |
| Taxes, remuneration and social security | 45 | €69 | €69 | = | 0.0% |
| Taxes | 450/3 | €69 | €69 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €776 | €392 | -€384 | -49.5% |
| Non-recurring operating income | 76A | €1 | - | -€1 | |
| Remuneration, social security and pensions | 62 | €7,870 | - | -€7,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,431 | €8,999 | -€5,432 | -37.6% |
| Other operating charges | 640/8 | €1,190 | €1,082 | -€109 | -9.1% |
| Gross operating margin | 9900 | €14,141 | -€697 | -€14,838 | |
| Operating profit (loss) | 9901 | -€9,350 | -€10,778 | -€1,427 | -15.3% |
| Financial charges | 65/66B | €63 | €141 | +€78 | +122.6% |
| Recurring financial charges | 65 | €63 | €141 | +€78 | +122.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,414 | -€10,918 | -€1,505 | -16.0% |
| Income taxes | 67/77 | €23 | €368 | +€345 | +1495.1% |
| Profit (loss) for the period | 9904 | -€9,437 | -€11,286 | -€1,849 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,437 | -€11,286 | -€1,849 | -19.6% |
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 3 October 2026 via checked.be.