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ALIZES: 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.

What changed

ALIZES

BE 0431.388.395
NACE 93.293, Sports, amusement and recreation activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€177
2023 · -€3,492+€3,316
Equity
€1,912
2023 · €2,089-€177
Cash
€3,193
2023 · €5,422-€2,229
Balance sheet total
€60,105
2023 · €56,594+€3,511

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€5,600

    up €5,600 (+19.5%), from €28,670 to €34,269

    of which Furniture and vehicles: +€5,826

  • Cash -€2,229

    down €2,229 (-41.1%), from €5,422 to €3,193

    mainly Investment in fixed assets (net) (-€9,383) and Receivables within one year (-€595)

Equity and liabilities
  • Other debts +€2,162

    up €2,162 (+5.3%), from €40,484 to €42,646

  • Tax, wage and social debts +€1,052

    new in 2024: €1,052

Income statement
  • Depreciation -€2,460

    down €2,460 (-39.4%), from €6,244 to €3,784

  • Gross operating margin +€944

    up €944 (+19.0%), from €4,960 to €5,904

  • Financial income +€218

    up €218 (+72.7%), from €300 to €518

  • Other operating charges +€78

    up €78 (+4.8%), from €1,635 to €1,713

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€3,492
Gross operating margin +€944
Depreciation +€2,460
Other operating charges -€78
Other operating items -€190
Financial income +€218
Financial charges -€39
Result 2024 -€177

Cash bridge derived

cash 2023 to 2024

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.

From operations +€7,154
Investment -€9,383
Financing €0
Cash 2023 €5,422
Net result for the year -€177
Depreciation +€3,784
Receivables within one year -€595
Deferred charges and accrued income +€455
Trade debts +€457
Tax, wage and social debts +€1,052
Other debts +€2,162
Accrued charges and deferred income +€16
Investment in fixed assets (net) -€9,383
Cash 2024 €3,193
Every line side by side 42 lines
Line Code 2023 2024 Change %
Total assets 20/58 €56,594 €60,105 +€3,511 +6.2%
Fixed assets 21/28 €30,870 €36,469 +€5,600 +18.1%
Tangible fixed assets 22/27 €28,670 €34,269 +€5,600 +19.5%
Land and buildings 22 €22,355 €21,976 -€379 -1.7%
Plant, machinery and equipment 23 €3,871 €4,375 +€504 +13.0%
Furniture and vehicles 24 €750 €6,576 +€5,826 +777.1%
Other tangible fixed assets 26 €1,694 €1,342 -€352 -20.8%
Financial fixed assets 28 €2,200 €2,200 = 0.0%
Current assets 29/58 €25,724 €23,636 -€2,089 -8.1%
Amounts receivable within one year 40/41 €4,795 €5,391 +€595 +12.4%
Trade receivables 40 €4,502 €5,282 +€781 +17.3%
Other amounts receivable 41 €293 €108 -€185 -63.1%
Current investments 50/53 €14,000 €14,000 = 0.0%
Cash at bank and in hand 54/58 €5,422 €3,193 -€2,229 -41.1%
Deferred charges and accrued income 490/1 €1,507 €1,052 -€455 -30.2%
Total equity and liabilities 10/49 €56,594 €60,105 +€3,511 +6.2%
Equity 10/15 €2,089 €1,912 -€177 -8.5%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €1,859 €1,859 = 0.0%
Non-distributable reserves 130/1 €1,859 €1,859 = 0.0%
Reserves not available under the articles 1311 €1,859 €1,859 = 0.0%
Profit (loss) carried forward 14 -€18,363 -€18,539 -€177 -1.0%
Amounts payable 17/49 €54,505 €58,193 +€3,687 +6.8%
Amounts payable within one year 42/48 €41,441 €45,112 +€3,671 +8.9%
Trade debts 44 €957 €1,414 +€457 +47.8%
Suppliers 440/4 €957 €1,414 +€457 +47.8%
Taxes, remuneration and social security 45 - €1,052 +€1,052
Taxes 450/3 - €1,052 +€1,052
Other amounts payable 47/48 €40,484 €42,646 +€2,162 +5.3%
Accrued charges and deferred income 492/3 €13,064 €13,080 +€16 +0.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,244 €3,784 -€2,460 -39.4%
Other operating charges 640/8 €1,635 €1,713 +€78 +4.8%
Non-recurring operating charges 66A - €190 +€190
Gross operating margin 9900 €4,960 €5,904 +€944 +19.0%
Operating profit (loss) 9901 -€2,919 €218 +€3,137
Financial income 75/76B €300 €518 +€218 +72.7%
Recurring financial income 75 €300 €518 +€218 +72.7%
Financial charges 65/66B €873 €912 +€39 +4.5%
Recurring financial charges 65 €873 €912 +€39 +4.5%
Profit (loss) for the period before taxes 9903 -€3,492 -€177 +€3,316 +94.9%
Profit (loss) for the period 9904 -€3,492 -€177 +€3,316 +94.9%
Profit (loss) for the period to be appropriated 9905 -€3,492 -€177 +€3,316 +94.9%

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 28 September 2026 via checked.be.