ALJASEM: 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.
ALJASEM
Largest movements
- Receivables within one year +€4,594
up €4,594 (+37.7%), from €12,171 to €16,765
of which Trade receivables: +€6,300
- Cash -€842
down €842 (-52.1%), from €1,618 to €775
mainly Trade debts (-€12,343) and Receivables within one year (-€4,594)
- Other debts +€12,503
up €12,503 (+53.4%), from €23,428 to €35,931
- Trade debts -€12,343
down €12,343 (-90.0%), from €13,721 to €1,378
- Tax, wage and social debts +€2,684
up €2,684 (+30.0%), from €8,941 to €11,625
of which Taxes: +€3,437
- Profit (loss) carried forward +€938
up €938 (+2.9%), from -€32,173 to -€31,235
- Gross operating margin +€22,785
up €22,785, from -€7,944 to €14,841
- Staff costs +€600
up €600 (+4.6%), from €13,188 to €13,789
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,919 | €17,700 | +€3,782 | +27.2% |
| Current assets | 29/58 | €13,919 | €17,700 | +€3,782 | +27.2% |
| Stocks and contracts in progress | 3 | €130 | €160 | +€30 | +23.1% |
| Stocks | 30/36 | €130 | €160 | +€30 | +23.1% |
| Amounts receivable within one year | 40/41 | €12,171 | €16,765 | +€4,594 | +37.7% |
| Trade receivables | 40 | €10,465 | €16,765 | +€6,300 | +60.2% |
| Other amounts receivable | 41 | €1,706 | - | -€1,706 | |
| Cash at bank and in hand | 54/58 | €1,618 | €775 | -€842 | -52.1% |
| Total equity and liabilities | 10/49 | €13,919 | €17,700 | +€3,782 | +27.2% |
| Equity | 10/15 | -€32,172 | -€31,234 | +€938 | +2.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,173 | -€31,235 | +€938 | +2.9% |
| Amounts payable | 17/49 | €46,090 | €48,934 | +€2,844 | +6.2% |
| Amounts payable within one year | 42/48 | €46,090 | €48,934 | +€2,844 | +6.2% |
| Trade debts | 44 | €13,721 | €1,378 | -€12,343 | -90.0% |
| Suppliers | 440/4 | €13,721 | €1,378 | -€12,343 | -90.0% |
| Taxes, remuneration and social security | 45 | €8,941 | €11,625 | +€2,684 | +30.0% |
| Taxes | 450/3 | €5,151 | €8,589 | +€3,437 | +66.7% |
| Remuneration and social security | 454/9 | €3,790 | €3,037 | -€753 | -19.9% |
| Other amounts payable | 47/48 | €23,428 | €35,931 | +€12,503 | +53.4% |
| Remuneration, social security and pensions | 62 | €13,188 | €13,789 | +€600 | +4.6% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | -€7,944 | €14,841 | +€22,785 | |
| Operating profit (loss) | 9901 | -€21,133 | €990 | +€22,123 | |
| Financial charges | 65/66B | €129 | €52 | -€76 | -59.4% |
| Recurring financial charges | 65 | €129 | €52 | -€76 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,261 | €938 | +€22,199 | |
| Profit (loss) for the period | 9904 | -€21,261 | €938 | +€22,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,261 | €938 | +€22,199 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.