ALIUM CONSULT: 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.
ALIUM CONSULT
Largest movements
- Receivables within one year +€19,668
up €19,668 (+295%), from €6,660 to €26,328
- Cash -€7,829
down €7,829 (-41.0%), from €19,112 to €11,283
mainly Receivables within one year (-€19,668) and Tax, wage and social debts (-€1,369)
- Profit (loss) carried forward +€8,699
up €8,699 (+56.1%), from €15,514 to €24,213
- Trade debts +€4,509
up €4,509 (+116%), from €3,889 to €8,398
- Tax, wage and social debts -€1,369
no longer reported in 2024 (was €1,369)
- Gross operating margin +€6,497
up €6,497 (+86.1%), from €7,548 to €14,045
- Taxes +€4,173
new in 2024: €4,173
- Other operating charges -€321
down €321 (-24.4%), from €1,314 to €993
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.
Derived cash bridge
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 | €25,772 | €37,611 | +€11,839 | +45.9% |
| Current assets | 29/58 | €25,772 | €37,611 | +€11,839 | +45.9% |
| Amounts receivable within one year | 40/41 | €6,660 | €26,328 | +€19,668 | +295% |
| Other amounts receivable | 41 | €6,660 | €26,328 | +€19,668 | +295% |
| Cash at bank and in hand | 54/58 | €19,112 | €11,283 | -€7,829 | -41.0% |
| Total equity and liabilities | 10/49 | €25,772 | €37,611 | +€11,839 | +45.9% |
| Equity | 10/15 | €20,514 | €29,213 | +€8,699 | +42.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,514 | €24,213 | +€8,699 | +56.1% |
| Amounts payable | 17/49 | €5,258 | €8,398 | +€3,140 | +59.7% |
| Amounts payable within one year | 42/48 | €5,258 | €8,398 | +€3,140 | +59.7% |
| Trade debts | 44 | €3,889 | €8,398 | +€4,509 | +116% |
| Suppliers | 440/4 | €3,889 | €8,398 | +€4,509 | +116% |
| Taxes, remuneration and social security | 45 | €1,369 | - | -€1,369 | |
| Taxes | 450/3 | €1,369 | - | -€1,369 | |
| Other operating charges | 640/8 | €1,314 | €993 | -€321 | -24.4% |
| Gross operating margin | 9900 | €7,548 | €14,045 | +€6,497 | +86.1% |
| Operating profit (loss) | 9901 | €6,234 | €13,052 | +€6,818 | +109% |
| Financial charges | 65/66B | €100 | €180 | +€80 | +80.0% |
| Recurring financial charges | 65 | €100 | €180 | +€80 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | €6,134 | €12,872 | +€6,738 | +110% |
| Income taxes | 67/77 | - | €4,173 | +€4,173 | |
| Profit (loss) for the period | 9904 | €6,134 | €8,699 | +€2,565 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,134 | €8,699 | +€2,565 | +41.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.