ALNAS GROUP: 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.
ALNAS GROUP
Largest movements
- Receivables within one year +€21,878
up €21,878 (+15.5%), from €141,216 to €163,094
of which Trade receivables: +€12,715
- Receivables after one year -€8,092
down €8,092 (-9.5%), from €84,762 to €76,669
of which Other amounts receivable: -€84,762
- Deferred charges and accrued income -€5,367
down €5,367 (-46.2%), from €11,629 to €6,262
- Tax, wage and social debts +€23,070
up €23,070 (+31.1%), from €74,145 to €97,214
of which Remuneration and social security: +€16,825
- Debts after one year -€16,079
down €16,079 (-93.4%), from €17,219 to €1,140
- Reserves +€13,106
up €13,106 (+9.7%), from €134,780 to €147,886
- Other debts -€3,940
down €3,940 (-31.7%), from €12,440 to €8,500
- Current portion of long-term debt -€3,245
down €3,245 (-16.8%), from €19,325 to €16,079
- Staff costs +€23,367
up €23,367 (+10.1%), from €231,300 to €254,668
- Gross operating margin +€15,269
up €15,269 (+4.9%), from €308,677 to €323,945
- Other operating charges +€5,403
up €5,403 (+137%), from €3,937 to €9,340
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 | €308,031 | €322,498 | +€14,467 | +4.7% |
| Fixed assets | 21/28 | €49,198 | €52,205 | +€3,007 | +6.1% |
| Tangible fixed assets | 22/27 | €46,696 | €49,703 | +€3,007 | +6.4% |
| Plant, machinery and equipment | 23 | €25,458 | €18,059 | -€7,398 | -29.1% |
| Furniture and vehicles | 24 | €21,238 | €31,643 | +€10,405 | +49.0% |
| Financial fixed assets | 28 | €2,502 | €2,502 | = | 0.0% |
| Current assets | 29/58 | €258,832 | €270,293 | +€11,461 | +4.4% |
| Amounts receivable after more than one year | 29 | €84,762 | €76,669 | -€8,092 | -9.5% |
| Trade receivables | 290 | - | €76,669 | +€76,669 | |
| Other amounts receivable | 291 | €84,762 | - | -€84,762 | |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €141,216 | €163,094 | +€21,878 | +15.5% |
| Trade receivables | 40 | €133,204 | €145,919 | +€12,715 | +9.5% |
| Other amounts receivable | 41 | €8,012 | €17,175 | +€9,163 | +114% |
| Cash at bank and in hand | 54/58 | €19,225 | €22,267 | +€3,042 | +15.8% |
| Deferred charges and accrued income | 490/1 | €11,629 | €6,262 | -€5,367 | -46.2% |
| Total equity and liabilities | 10/49 | €308,031 | €322,498 | +€14,467 | +4.7% |
| Equity | 10/15 | €140,980 | €154,086 | +€13,106 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,780 | €147,886 | +€13,106 | +9.7% |
| Distributable reserves | 133 | €134,780 | €147,886 | +€13,106 | +9.7% |
| Amounts payable | 17/49 | €167,051 | €168,412 | +€1,361 | +0.8% |
| Amounts payable after more than one year | 17 | €17,219 | €1,140 | -€16,079 | -93.4% |
| Financial debts | 170/4 | €17,219 | €1,140 | -€16,079 | -93.4% |
| Amounts payable within one year | 42/48 | €149,832 | €167,272 | +€17,440 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €19,325 | €16,079 | -€3,245 | -16.8% |
| Trade debts | 44 | €43,923 | €45,478 | +€1,556 | +3.5% |
| Suppliers | 440/4 | €43,923 | €45,478 | +€1,556 | +3.5% |
| Taxes, remuneration and social security | 45 | €74,145 | €97,214 | +€23,070 | +31.1% |
| Taxes | 450/3 | €60,017 | €66,262 | +€6,245 | +10.4% |
| Remuneration and social security | 454/9 | €14,128 | €30,953 | +€16,825 | +119% |
| Other amounts payable | 47/48 | €12,440 | €8,500 | -€3,940 | -31.7% |
| Non-recurring operating income | 76A | - | €2,836 | +€2,836 | |
| Remuneration, social security and pensions | 62 | €231,300 | €254,668 | +€23,367 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,142 | €19,484 | -€1,659 | -7.8% |
| Other operating charges | 640/8 | €3,937 | €9,340 | +€5,403 | +137% |
| Non-recurring operating charges | 66A | €5,157 | - | -€5,157 | |
| Gross operating margin | 9900 | €308,677 | €323,945 | +€15,269 | +4.9% |
| Operating profit (loss) | 9901 | €47,139 | €40,453 | -€6,686 | -14.2% |
| Financial income | 75/76B | €794 | €746 | -€48 | -6.1% |
| Recurring financial income | 75 | €794 | €746 | -€48 | -6.1% |
| Financial charges | 65/66B | €4,817 | €7,322 | +€2,504 | +52.0% |
| Recurring financial charges | 65 | €4,817 | €7,322 | +€2,504 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €43,116 | €33,878 | -€9,238 | -21.4% |
| Income taxes | 67/77 | €14,800 | €12,272 | -€2,528 | -17.1% |
| Profit (loss) for the period | 9904 | €28,316 | €21,606 | -€6,710 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,316 | €21,606 | -€6,710 | -23.7% |
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 19 October 2026 via checked.be.