ALIYA MARKET: 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.
ALIYA MARKET
Largest movements
- Stocks and contracts -€42,971
down €42,971 (-58.9%), from €72,971 to €30,000
- Receivables within one year +€4,993
up €4,993 (+141%), from €3,537 to €8,529
of which Trade receivables: +€8,045
- Trade debts -€36,162
down €36,162 (-51.7%), from €69,988 to €33,826
- Profit (loss) carried forward -€4,763
down €4,763, from €485 to -€4,278
- Tax, wage and social debts +€2,642
up €2,642 (+225%), from €1,175 to €3,816
of which Taxes: +€3,816
- Gross operating margin -€6,681
down €6,681 (-69.6%), from €9,603 to €2,922
- Staff costs -€2,602
down €2,602 (-34.3%), from €7,581 to €4,980
- Other operating charges +€1,656
up €1,656 (+590%), from €281 to €1,937
- Financial charges -€729
down €729 (-53.3%), from €1,368 to €639
- Taxes +€129
new in 2024: €129
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 | €77,290 | €39,007 | -€38,283 | -49.5% |
| Current assets | 29/58 | €77,290 | €39,007 | -€38,283 | -49.5% |
| Stocks and contracts in progress | 3 | €72,971 | €30,000 | -€42,971 | -58.9% |
| Stocks | 30/36 | €72,971 | €30,000 | -€42,971 | -58.9% |
| Amounts receivable within one year | 40/41 | €3,537 | €8,529 | +€4,993 | +141% |
| Trade receivables | 40 | - | €8,045 | +€8,045 | |
| Other amounts receivable | 41 | €3,537 | €485 | -€3,052 | -86.3% |
| Cash at bank and in hand | 54/58 | €783 | €478 | -€305 | -38.9% |
| Total equity and liabilities | 10/49 | €77,290 | €39,007 | -€38,283 | -49.5% |
| Equity | 10/15 | €2,985 | -€1,778 | -€4,763 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €485 | -€4,278 | -€4,763 | |
| Amounts payable | 17/49 | €74,305 | €40,785 | -€33,520 | -45.1% |
| Amounts payable within one year | 42/48 | €74,305 | €40,785 | -€33,520 | -45.1% |
| Trade debts | 44 | €69,988 | €33,826 | -€36,162 | -51.7% |
| Suppliers | 440/4 | €69,988 | €33,826 | -€36,162 | -51.7% |
| Taxes, remuneration and social security | 45 | €1,175 | €3,816 | +€2,642 | +225% |
| Taxes | 450/3 | - | €3,816 | +€3,816 | |
| Remuneration and social security | 454/9 | €1,175 | - | -€1,175 | |
| Other amounts payable | 47/48 | €3,143 | €3,143 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €7,581 | €4,980 | -€2,602 | -34.3% |
| Other operating charges | 640/8 | €281 | €1,937 | +€1,656 | +590% |
| Gross operating margin | 9900 | €9,603 | €2,922 | -€6,681 | -69.6% |
| Operating profit (loss) | 9901 | €1,741 | -€3,995 | -€5,736 | |
| Financial charges | 65/66B | €1,368 | €639 | -€729 | -53.3% |
| Recurring financial charges | 65 | €1,368 | €639 | -€729 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €373 | -€4,634 | -€5,007 | |
| Income taxes | 67/77 | - | €129 | +€129 | |
| Profit (loss) for the period | 9904 | €373 | -€4,763 | -€5,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €373 | -€4,763 | -€5,136 |
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 31 October 2026 via checked.be.