ALLIANCE COMMERCIALE: 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.
ALLIANCE COMMERCIALE
Largest movements
- Tangible fixed assets -€273
down €273 (-79.0%), from €346 to €73
of which Furniture and vehicles: -€273
- Receivables within one year +€136
up €136 (+44.4%), from €305 to €441
of which Other amounts receivable: +€197
- Cash +€60
up €60 (+16.1%), from €374 to €434
mainly Other debts (+€1,935) and Depreciation (+€273)
- Profit (loss) carried forward -€2,023
down €2,023 (-8.9%), from -€22,626 to -€24,649
- Other debts +€1,935
up €1,935 (+55.3%), from €3,500 to €5,435
- Gross operating margin +€4,776
up €4,776 (+79.2%), from -€6,034 to -€1,258
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 | €1,576 | €1,489 | -€88 | -5.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €897 | €613 | -€283 | -31.6% |
| Tangible fixed assets | 22/27 | €346 | €73 | -€273 | -79.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €346 | €73 | -€273 | -79.0% |
| Financial fixed assets | 28 | €551 | €541 | -€10 | -1.8% |
| Current assets | 29/58 | €679 | €875 | +€196 | +28.8% |
| Amounts receivable within one year | 40/41 | €305 | €441 | +€136 | +44.4% |
| Trade receivables | 40 | €61 | - | -€61 | |
| Other amounts receivable | 41 | €244 | €441 | +€197 | +80.8% |
| Cash at bank and in hand | 54/58 | €374 | €434 | +€60 | +16.1% |
| Total equity and liabilities | 10/49 | €1,576 | €1,489 | -€88 | -5.6% |
| Equity | 10/15 | -€2,010 | -€4,033 | -€2,023 | -101% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €616 | €616 | = | 0.0% |
| Non-distributable reserves | 130/1 | €616 | €616 | = | 0.0% |
| Reserves not available under the articles | 1311 | €616 | €616 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,626 | -€24,649 | -€2,023 | -8.9% |
| Amounts payable | 17/49 | €3,586 | €5,521 | +€1,935 | +54.0% |
| Amounts payable within one year | 42/48 | €3,586 | €5,521 | +€1,935 | +54.0% |
| Trade debts | 44 | €86 | €86 | = | 0.0% |
| Suppliers | 440/4 | €86 | €86 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,500 | €5,435 | +€1,935 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €273 | €273 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€6,034 | -€1,258 | +€4,776 | +79.2% |
| Operating profit (loss) | 9901 | -€6,692 | -€1,919 | +€4,773 | +71.3% |
| Financial charges | 65/66B | €78 | €104 | +€26 | +33.8% |
| Recurring financial charges | 65 | €78 | €104 | +€26 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,770 | -€2,023 | +€4,747 | +70.1% |
| Profit (loss) for the period | 9904 | -€6,770 | -€2,023 | +€4,747 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,770 | -€2,023 | +€4,747 | +70.1% |
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 1 November 2026 via checked.be.