ALIVE: 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.
ALIVE
Largest movements
- Deferred charges and accrued income -€20,850
no longer reported in 2024 (was €20,850)
- Tangible fixed assets -€2,117
down €2,117 (-48.9%), from €4,325 to €2,208
of which Plant, machinery and equipment: -€1,132
- Other debts -€31,515
no longer reported in 2024 (was €31,515)
- Current portion of long-term debt +€7,415
new in 2024: €7,415
- Trade debts +€5,701
up €5,701 (+953%), from €598 to €6,299
- Short-term financial debts -€5,499
down €5,499 (-37.4%), from €14,703 to €9,204
- Debts after one year +€5,002
up €5,002 (+31.3%), from €15,988 to €20,990
- Turnover -€105,109
no longer reported in 2024 (was €105,109)
- Purchases and services -€84,800
no longer reported in 2024 (was €84,800)
- Gross operating margin -€13,938
down €13,938 (-66.0%), from €21,114 to €7,176
- Taxes -€8,588
down €8,588 (-88.7%), from €9,683 to €1,095
- Financial charges +€2,240
up €2,240 (+89.2%), from €2,512 to €4,752
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 | €122,356 | €98,279 | -€24,077 | -19.7% |
| Fixed assets | 21/28 | €4,365 | €2,248 | -€2,117 | -48.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €4,325 | €2,208 | -€2,117 | -48.9% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €2,727 | €1,595 | -€1,132 | -41.5% |
| Furniture and vehicles | 24 | €1,598 | €613 | -€985 | -61.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €117,992 | €96,031 | -€21,960 | -18.6% |
| Amounts receivable within one year | 40/41 | €97,070 | €95,931 | -€1,140 | -1.2% |
| Trade receivables | 40 | €68,933 | €47,953 | -€20,980 | -30.4% |
| Other amounts receivable | 41 | €28,137 | €47,978 | +€19,840 | +70.5% |
| Cash at bank and in hand | 54/58 | €71 | €101 | +€30 | +41.6% |
| Deferred charges and accrued income | 490/1 | €20,850 | - | -€20,850 | |
| Total equity and liabilities | 10/49 | €122,356 | €98,279 | -€24,077 | -19.7% |
| Equity | 10/15 | €48,593 | €45,150 | -€3,443 | -7.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,188 | €24,745 | -€3,443 | -12.2% |
| Amounts payable | 17/49 | €73,763 | €53,129 | -€20,634 | -28.0% |
| Amounts payable after more than one year | 17 | €15,988 | €20,990 | +€5,002 | +31.3% |
| Financial debts | 170/4 | €15,988 | €20,990 | +€5,002 | +31.3% |
| Amounts payable within one year | 42/48 | €57,775 | €32,139 | -€25,636 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,415 | +€7,415 | |
| Financial debts | 43 | €14,703 | €9,204 | -€5,499 | -37.4% |
| Credit institutions | 430/8 | €14,703 | €9,204 | -€5,499 | -37.4% |
| Trade debts | 44 | €598 | €6,299 | +€5,701 | +953% |
| Suppliers | 440/4 | €598 | €6,299 | +€5,701 | +953% |
| Taxes, remuneration and social security | 45 | €10,959 | €9,221 | -€1,738 | -15.9% |
| Taxes | 450/3 | €10,959 | €9,013 | -€1,946 | -17.8% |
| Remuneration and social security | 454/9 | - | €208 | +€208 | |
| Other amounts payable | 47/48 | €31,515 | - | -€31,515 | |
| Turnover | 70 | €105,109 | - | -€105,109 | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,800 | - | -€84,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,104 | €2,446 | +€342 | +16.2% |
| Other operating charges | 640/8 | €2,789 | €3,550 | +€762 | +27.3% |
| Gross operating margin | 9900 | €21,114 | €7,176 | -€13,938 | -66.0% |
| Operating profit (loss) | 9901 | €16,221 | €1,180 | -€15,041 | -92.7% |
| Financial income | 75/76B | €1,356 | €1,343 | -€13 | -0.9% |
| Recurring financial income | 75 | €1,356 | €1,343 | -€13 | -0.9% |
| Financial charges | 65/66B | €2,512 | €4,752 | +€2,240 | +89.2% |
| Recurring financial charges | 65 | €2,512 | €4,752 | +€2,240 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | €15,065 | -€2,229 | -€17,294 | |
| Income taxes | 67/77 | €9,683 | €1,095 | -€8,588 | -88.7% |
| Profit (loss) for the period | 9904 | €5,382 | -€3,324 | -€8,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,382 | -€3,324 | -€8,706 |
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 13 October 2026 via checked.be.