ALJ CONSULTING: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
ALJ CONSULTING
Largest movements
- Receivables within one year +€28,740
up €28,740 (+32.6%), from €88,174 to €116,915
- Cash +€4,144
up €4,144 (+251%), from €1,649 to €5,793
mainly Net result for the year (+€65,959) and Tax, wage and social debts (+€8,004)
- Reserves +€65,959
up €65,959 (+177%), from €37,164 to €103,123
of which Distributable reserves: +€67,818
- Other debts -€20,730
down €20,730 (-56.4%), from €36,730 to €16,000
- Trade debts -€20,598
down €20,598 (-95.2%), from €21,626 to €1,028
- Tax, wage and social debts +€8,004
new in 2024: €8,004
- Gross operating margin +€107,715
up €107,715, from -€33,999 to €73,716
- Taxes +€7,415
new in 2024: €7,415
- Financial income -€2,464
down €2,464 (-52.1%), from €4,726 to €2,262
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,720 | €134,355 | +€32,634 | +32.1% |
| Fixed assets | 21/28 | €11,417 | €11,309 | -€108 | -0.9% |
| Tangible fixed assets | 22/27 | €7,817 | €7,709 | -€108 | -1.4% |
| Plant, machinery and equipment | 23 | €1,900 | €1,425 | -€475 | -25.0% |
| Furniture and vehicles | 24 | €5,917 | €4,403 | -€1,514 | -25.6% |
| Other tangible fixed assets | 26 | - | €1,881 | +€1,881 | |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €90,303 | €123,046 | +€32,742 | +36.3% |
| Amounts receivable within one year | 40/41 | €88,174 | €116,915 | +€28,740 | +32.6% |
| Other amounts receivable | 41 | €88,174 | €116,915 | +€28,740 | +32.6% |
| Cash at bank and in hand | 54/58 | €1,649 | €5,793 | +€4,144 | +251% |
| Deferred charges and accrued income | 490/1 | €480 | €338 | -€142 | -29.6% |
| Total equity and liabilities | 10/49 | €101,720 | €134,355 | +€32,634 | +32.1% |
| Equity | 10/15 | €43,364 | €109,323 | +€65,959 | +152% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,164 | €103,123 | +€65,959 | +177% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €35,305 | €103,123 | +€67,818 | +192% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,356 | €25,032 | -€33,324 | -57.1% |
| Amounts payable within one year | 42/48 | €58,356 | €25,032 | -€33,324 | -57.1% |
| Trade debts | 44 | €21,626 | €1,028 | -€20,598 | -95.2% |
| Suppliers | 440/4 | €21,626 | €1,028 | -€20,598 | -95.2% |
| Taxes, remuneration and social security | 45 | - | €8,004 | +€8,004 | |
| Taxes | 450/3 | - | €8,004 | +€8,004 | |
| Other amounts payable | 47/48 | €36,730 | €16,000 | -€20,730 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,788 | €2,038 | +€250 | +14.0% |
| Other operating charges | 640/8 | €604 | €459 | -€145 | -24.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€33,999 | €73,716 | +€107,715 | |
| Operating profit (loss) | 9901 | -€36,391 | €71,219 | +€107,610 | |
| Financial income | 75/76B | €4,726 | €2,262 | -€2,464 | -52.1% |
| Recurring financial income | 75 | €4,726 | €2,262 | -€2,464 | -52.1% |
| Financial charges | 65/66B | €106 | €108 | +€2 | +1.9% |
| Recurring financial charges | 65 | €106 | €108 | +€2 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,770 | €73,374 | +€105,144 | |
| Income taxes | 67/77 | - | €7,415 | +€7,415 | |
| Profit (loss) for the period | 9904 | -€31,770 | €65,959 | +€97,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,770 | €65,959 | +€97,729 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.