ALISCE INFORMATIQUE: 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.
ALISCE INFORMATIQUE
Largest movements
- Tangible fixed assets -€19,420
down €19,420 (-10.0%), from €193,505 to €174,085
of which Land and buildings: -€17,831
- Cash +€10,341
up €10,341 (+35.0%), from €29,580 to €39,920
mainly Depreciation (+€25,188) and Net result for the year (+€7,278)
- Other debts -€10,118
no longer reported in 2024 (was €10,118)
- Debts after one year -€7,664
down €7,664 (-53.6%), from €14,291 to €6,628
- Reserves +€7,278
up €7,278 (+8.7%), from €83,818 to €91,097
- Tax, wage and social debts +€3,390
up €3,390 (+75.9%), from €4,465 to €7,854
- Gross operating margin -€1,001
down €1,001 (-2.3%), from €44,389 to €43,388
- Depreciation +€874
up €874 (+3.6%), from €24,314 to €25,188
- Staff costs +€868
up €868 (+83.0%), from €1,046 to €1,914
- Taxes -€633
down €633 (-12.0%), from €5,260 to €4,628
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 | €237,888 | €229,978 | -€7,910 | -3.3% |
| Fixed assets | 21/28 | €193,655 | €174,235 | -€19,420 | -10.0% |
| Tangible fixed assets | 22/27 | €193,505 | €174,085 | -€19,420 | -10.0% |
| Land and buildings | 22 | €172,394 | €154,563 | -€17,831 | -10.3% |
| Plant, machinery and equipment | 23 | - | €1,033 | +€1,033 | |
| Furniture and vehicles | 24 | €20,111 | €17,589 | -€2,522 | -12.5% |
| Leasing and similar rights | 25 | €1,000 | €900 | -€100 | -10.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €44,233 | €55,743 | +€11,510 | +26.0% |
| Stocks and contracts in progress | 3 | - | €82 | +€82 | |
| Stocks | 30/36 | - | €82 | +€82 | |
| Amounts receivable within one year | 40/41 | €13,180 | €15,519 | +€2,339 | +17.8% |
| Trade receivables | 40 | €11,486 | €4,453 | -€7,033 | -61.2% |
| Other amounts receivable | 41 | €1,694 | €11,066 | +€9,372 | +553.3% |
| Cash at bank and in hand | 54/58 | €29,580 | €39,920 | +€10,341 | +35.0% |
| Deferred charges and accrued income | 490/1 | €1,474 | €221 | -€1,253 | -85.0% |
| Total equity and liabilities | 10/49 | €237,888 | €229,978 | -€7,910 | -3.3% |
| Equity | 10/15 | €200,116 | €207,394 | +€7,278 | +3.6% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Reserves | 13 | €83,818 | €91,097 | +€7,278 | +8.7% |
| Distributable reserves | 133 | €83,818 | €91,097 | +€7,278 | +8.7% |
| Profit (loss) carried forward | 14 | €108,232 | €108,232 | = | 0.0% |
| Amounts payable | 17/49 | €37,772 | €22,584 | -€15,188 | -40.2% |
| Amounts payable after more than one year | 17 | €14,291 | €6,628 | -€7,664 | -53.6% |
| Financial debts | 170/4 | €14,291 | €6,628 | -€7,664 | -53.6% |
| Amounts payable within one year | 42/48 | €23,481 | €15,956 | -€7,525 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €7,602 | €7,864 | +€261 | +3.4% |
| Trade debts | 44 | €1,296 | €238 | -€1,058 | -81.6% |
| Suppliers | 440/4 | €1,296 | €238 | -€1,058 | -81.6% |
| Taxes, remuneration and social security | 45 | €4,465 | €7,854 | +€3,390 | +75.9% |
| Taxes | 450/3 | €4,465 | €7,854 | +€3,390 | +75.9% |
| Other amounts payable | 47/48 | €10,118 | - | -€10,118 | |
| Remuneration, social security and pensions | 62 | €1,046 | €1,914 | +€868 | +83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,314 | €25,188 | +€874 | +3.6% |
| Other operating charges | 640/8 | €4,140 | €3,851 | -€289 | -7.0% |
| Gross operating margin | 9900 | €44,389 | €43,388 | -€1,001 | -2.3% |
| Operating profit (loss) | 9901 | €14,890 | €12,436 | -€2,454 | -16.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €791 | €530 | -€261 | -33.0% |
| Recurring financial charges | 65 | €791 | €530 | -€261 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €14,099 | €11,906 | -€2,193 | -15.6% |
| Income taxes | 67/77 | €5,260 | €4,628 | -€633 | -12.0% |
| Profit (loss) for the period | 9904 | €8,838 | €7,278 | -€1,560 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,838 | €7,278 | -€1,560 | -17.7% |
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 7 October 2026 via checked.be.