ALINAM: 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.
ALINAM
Largest movements
- Receivables within one year +€4,872
up €4,872 (+17.1%), from €28,425 to €33,296
of which Trade receivables: +€4,257
- Cash +€1,479
up €1,479 (+16.4%), from €9,006 to €10,485
mainly Net result for the year (+€4,453) and Tax, wage and social debts (+€1,822)
- Profit (loss) carried forward +€4,453
up €4,453 (+8.3%), from -€53,408 to -€48,955
- Tax, wage and social debts +€1,822
up €1,822 (+3991.1%), from €46 to €1,868
- Gross operating margin +€27,494
up €27,494, from -€9,765 to €17,729
- Taxes +€6,350
up €6,350 (+118.7%), from €5,348 to €11,699
- Depreciation -€238
down €238 (-16.2%), from €1,474 to €1,236
- Financial charges -€217
down €217 (-61.6%), from €352 to €135
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 | €40,108 | €46,313 | +€6,205 | +15.5% |
| Fixed assets | 21/28 | €2,270 | €2,114 | -€156 | -6.9% |
| Tangible fixed assets | 22/27 | €2,270 | €2,114 | -€156 | -6.9% |
| Furniture and vehicles | 24 | €2,270 | €2,114 | -€156 | -6.9% |
| Current assets | 29/58 | €37,838 | €44,199 | +€6,361 | +16.8% |
| Amounts receivable within one year | 40/41 | €28,425 | €33,296 | +€4,872 | +17.1% |
| Trade receivables | 40 | €2,800 | €7,057 | +€4,257 | +152.0% |
| Other amounts receivable | 41 | €25,624 | €26,239 | +€615 | +2.4% |
| Cash at bank and in hand | 54/58 | €9,006 | €10,485 | +€1,479 | +16.4% |
| Deferred charges and accrued income | 490/1 | €407 | €417 | +€10 | +2.5% |
| Total equity and liabilities | 10/49 | €40,108 | €46,313 | +€6,205 | +15.5% |
| Equity | 10/15 | €13,670 | €18,123 | +€4,453 | +32.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €5,578 | €5,578 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,578 | €5,578 | = | 0.0% |
| Legal reserve | 130 | €5,578 | €5,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,408 | -€48,955 | +€4,453 | +8.3% |
| Amounts payable | 17/49 | €26,438 | €28,190 | +€1,752 | +6.6% |
| Amounts payable within one year | 42/48 | €26,438 | €28,190 | +€1,752 | +6.6% |
| Trade debts | 44 | €11,053 | €10,983 | -€70 | -0.6% |
| Suppliers | 440/4 | €11,053 | €10,983 | -€70 | -0.6% |
| Advances received on contracts in progress | 46 | €15,339 | €15,339 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €46 | €1,868 | +€1,822 | +3991.1% |
| Taxes | 450/3 | €46 | €1,868 | +€1,822 | +3991.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,474 | €1,236 | -€238 | -16.2% |
| Other operating charges | 640/8 | €274 | €207 | -€67 | -24.5% |
| Gross operating margin | 9900 | -€9,765 | €17,729 | +€27,494 | |
| Operating profit (loss) | 9901 | -€11,513 | €16,287 | +€27,800 | |
| Financial charges | 65/66B | €352 | €135 | -€217 | -61.6% |
| Recurring financial charges | 65 | €352 | €135 | -€217 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,864 | €16,152 | +€28,016 | |
| Income taxes | 67/77 | €5,348 | €11,699 | +€6,350 | +118.7% |
| Profit (loss) for the period | 9904 | -€17,213 | €4,453 | +€21,666 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,213 | €4,453 | +€21,666 |
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.