Alina & K: 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.
Alina & K
Largest movements
- Receivables within one year +€28,542
up €28,542 (+44.6%), from €64,067 to €92,609
of which Trade receivables: +€23,357
- Tangible fixed assets +€17,362
up €17,362 (+117%), from €14,900 to €32,262
- Cash +€16,175
up €16,175 (+5,284%), from €306 to €16,481
mainly Trade debts (+€44,972) and Stocks and contracts (+€15,879)
- Stocks and contracts -€15,879
down €15,879 (-55.1%), from €28,817 to €12,938
- Trade debts +€44,972
up €44,972 (+535%), from €8,406 to €53,378
- Current portion of long-term debt +€4,759
new in 2023: €4,759
- Other debts -€4,099
down €4,099 (-6.4%), from €64,332 to €60,234
- Reserves +€3,098
up €3,098 (+11.6%), from €26,750 to €29,848
- Tax, wage and social debts -€2,531
down €2,531 (-38.3%), from €6,602 to €4,071
of which Remuneration and social security: -€4,000
- Gross operating margin +€5,251
up €5,251 (+49.0%), from €10,714 to €15,965
- Other operating charges +€2,071
up €2,071 (+435%), from €476 to €2,546
- Financial charges +€1,159
up €1,159 (+471%), from €246 to €1,405
- Taxes +€1,009
up €1,009 (+45.6%), from €2,213 to €3,222
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,090 | €154,290 | +€46,200 | +42.7% |
| Fixed assets | 21/28 | €14,900 | €32,262 | +€17,362 | +117% |
| Tangible fixed assets | 22/27 | €14,900 | €32,262 | +€17,362 | +117% |
| Furniture and vehicles | 24 | €14,900 | €32,262 | +€17,362 | +117% |
| Current assets | 29/58 | €93,190 | €122,028 | +€28,838 | +30.9% |
| Stocks and contracts in progress | 3 | €28,817 | €12,938 | -€15,879 | -55.1% |
| Stocks | 30/36 | €28,817 | €12,938 | -€15,879 | -55.1% |
| Amounts receivable within one year | 40/41 | €64,067 | €92,609 | +€28,542 | +44.6% |
| Trade receivables | 40 | €62,374 | €85,732 | +€23,357 | +37.4% |
| Other amounts receivable | 41 | €1,692 | €6,877 | +€5,185 | +306% |
| Cash at bank and in hand | 54/58 | €306 | €16,481 | +€16,175 | +5,284% |
| Total equity and liabilities | 10/49 | €108,090 | €154,290 | +€46,200 | +42.7% |
| Equity | 10/15 | €28,750 | €31,848 | +€3,098 | +10.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,750 | €29,848 | +€3,098 | +11.6% |
| Distributable reserves | 133 | €26,750 | €29,848 | +€3,098 | +11.6% |
| Amounts payable | 17/49 | €79,340 | €122,442 | +€43,102 | +54.3% |
| Amounts payable within one year | 42/48 | €79,340 | €122,442 | +€43,102 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,759 | +€4,759 | |
| Trade debts | 44 | €8,406 | €53,378 | +€44,972 | +535% |
| Suppliers | 440/4 | €8,406 | €53,378 | +€44,972 | +535% |
| Taxes, remuneration and social security | 45 | €6,602 | €4,071 | -€2,531 | -38.3% |
| Taxes | 450/3 | €2,602 | €4,071 | +€1,469 | +56.5% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €64,332 | €60,234 | -€4,099 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,588 | €5,693 | +€106 | +1.9% |
| Other operating charges | 640/8 | €476 | €2,546 | +€2,071 | +435% |
| Gross operating margin | 9900 | €10,714 | €15,965 | +€5,251 | +49.0% |
| Operating profit (loss) | 9901 | €4,650 | €7,725 | +€3,075 | +66.1% |
| Financial charges | 65/66B | €246 | €1,405 | +€1,159 | +471% |
| Recurring financial charges | 65 | €246 | €1,405 | +€1,159 | +471% |
| Profit (loss) for the period before taxes | 9903 | €4,405 | €6,320 | +€1,916 | +43.5% |
| Income taxes | 67/77 | €2,213 | €3,222 | +€1,009 | +45.6% |
| Profit (loss) for the period | 9904 | €2,191 | €3,098 | +€907 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,191 | €3,098 | +€907 | +41.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.