ALISSA: 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.
ALISSA
Largest movements
- Receivables within one year -€68,516
down €68,516 (-98.9%), from €69,300 to €784
of which Other amounts receivable: -€69,300
- Tangible fixed assets -€15,605
down €15,605 (-6.8%), from €229,888 to €214,283
of which Land and buildings: -€10,612
- Other debts -€83,166
down €83,166 (-34.9%), from €238,414 to €155,248
- Profit (loss) carried forward -€10,260
down €10,260 (-4.3%), from -€241,146 to -€251,405
- Trade debts +€7,209
up €7,209 (+1022.6%), from €705 to €7,914
- Gross operating margin -€2,031
down €2,031 (-13.4%), from €15,132 to €13,101
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 | €302,043 | €215,826 | -€86,217 | -28.5% |
| Fixed assets | 21/28 | €229,888 | €214,283 | -€15,605 | -6.8% |
| Tangible fixed assets | 22/27 | €229,888 | €214,283 | -€15,605 | -6.8% |
| Land and buildings | 22 | €203,041 | €192,429 | -€10,612 | -5.2% |
| Plant, machinery and equipment | 23 | €26,847 | €21,854 | -€4,993 | -18.6% |
| Current assets | 29/58 | €72,155 | €1,543 | -€70,612 | -97.9% |
| Amounts receivable within one year | 40/41 | €69,300 | €784 | -€68,516 | -98.9% |
| Trade receivables | 40 | - | €784 | +€784 | |
| Other amounts receivable | 41 | €69,300 | €0 | -€69,300 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,855 | €759 | -€2,095 | -73.4% |
| Total equity and liabilities | 10/49 | €302,043 | €215,826 | -€86,217 | -28.5% |
| Equity | 10/15 | -€41,146 | -€51,405 | -€10,260 | -24.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€241,146 | -€251,405 | -€10,260 | -4.3% |
| Amounts payable | 17/49 | €343,189 | €267,232 | -€75,957 | -22.1% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 175 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,119 | €163,162 | -€75,957 | -31.8% |
| Trade debts | 44 | €705 | €7,914 | +€7,209 | +1022.6% |
| Suppliers | 440/4 | €705 | €7,914 | +€7,209 | +1022.6% |
| Other amounts payable | 47/48 | €238,414 | €155,248 | -€83,166 | -34.9% |
| Accrued charges and deferred income | 492/3 | €4,070 | €4,070 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,605 | €15,605 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,436 | €3,504 | +€69 | +2.0% |
| Gross operating margin | 9900 | €15,132 | €13,101 | -€2,031 | -13.4% |
| Operating profit (loss) | 9901 | -€3,908 | -€6,008 | -€2,100 | -53.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,223 | €4,252 | +€28 | +0.7% |
| Recurring financial charges | 65 | €4,223 | €4,252 | +€28 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,132 | -€10,260 | -€2,128 | -26.2% |
| Profit (loss) for the period | 9904 | -€8,132 | -€10,260 | -€2,128 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,132 | -€10,260 | -€2,128 | -26.2% |
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 4 October 2026 via checked.be.