Aloha Poké: 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.
Aloha Poké
Largest movements
- Receivables within one year +€16,044
up €16,044 (+35.6%), from €45,119 to €61,163
of which Trade receivables: +€16,744
- Tangible fixed assets -€3,160
down €3,160 (-21.3%), from €14,818 to €11,658
of which Plant, machinery and equipment: -€1,867
- Cash -€3,046
down €3,046 (-23.2%), from €13,132 to €10,086
mainly Receivables within one year (-€16,044) and Tax, wage and social debts (-€7,450)
- Trade debts +€15,184
up €15,184 (+334%), from €4,541 to €19,725
- Tax, wage and social debts -€7,450
down €7,450 (-65.5%), from €11,382 to €3,932
- Profit (loss) carried forward +€7,201
up €7,201, from -€6,370 to €831
- Debts after one year -€4,331
down €4,331 (-17.7%), from €24,420 to €20,089
- Gross operating margin +€10,645
up €10,645 (+195%), from €5,449 to €16,094
- Staff costs -€4,104
down €4,104 (-57.7%), from €7,118 to €3,014
- Financial income +€3,804
up €3,804 (+382%), from €995 to €4,799
of which Non-recurring financial income: +€3,592
- Taxes +€1,686
new in 2024: €1,686
- Financial charges +€1,197
up €1,197 (+53.3%), from €2,247 to €3,444
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 | €73,074 | €82,907 | +€9,833 | +13.5% |
| Fixed assets | 21/28 | €14,818 | €11,658 | -€3,160 | -21.3% |
| Tangible fixed assets | 22/27 | €14,818 | €11,658 | -€3,160 | -21.3% |
| Plant, machinery and equipment | 23 | €13,188 | €11,321 | -€1,867 | -14.2% |
| Furniture and vehicles | 24 | €1,630 | €337 | -€1,293 | -79.3% |
| Current assets | 29/58 | €58,256 | €71,249 | +€12,993 | +22.3% |
| Stocks and contracts in progress | 3 | €5 | - | -€5 | |
| Stocks | 30/36 | €5 | - | -€5 | |
| Amounts receivable within one year | 40/41 | €45,119 | €61,163 | +€16,044 | +35.6% |
| Trade receivables | 40 | €7,124 | €23,868 | +€16,744 | +235% |
| Other amounts receivable | 41 | €37,995 | €37,295 | -€700 | -1.8% |
| Cash at bank and in hand | 54/58 | €13,132 | €10,086 | -€3,046 | -23.2% |
| Total equity and liabilities | 10/49 | €73,074 | €82,907 | +€9,833 | +13.5% |
| Equity | 10/15 | €27,630 | €34,831 | +€7,201 | +26.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,370 | €831 | +€7,201 | |
| Amounts payable | 17/49 | €45,444 | €48,076 | +€2,632 | +5.8% |
| Amounts payable after more than one year | 17 | €24,420 | €20,089 | -€4,331 | -17.7% |
| Financial debts | 170/4 | €24,420 | €20,089 | -€4,331 | -17.7% |
| Amounts payable within one year | 42/48 | €21,024 | €27,987 | +€6,963 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €4,492 | €4,330 | -€162 | -3.6% |
| Trade debts | 44 | €4,541 | €19,725 | +€15,184 | +334% |
| Suppliers | 440/4 | €4,541 | €19,725 | +€15,184 | +334% |
| Taxes, remuneration and social security | 45 | €11,382 | €3,932 | -€7,450 | -65.5% |
| Taxes | 450/3 | €11,382 | €3,932 | -€7,450 | -65.5% |
| Other amounts payable | 47/48 | €609 | - | -€609 | |
| Non-recurring operating income | 76A | - | €3,592 | +€3,592 | |
| Remuneration, social security and pensions | 62 | €7,118 | €3,014 | -€4,104 | -57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,993 | €3,160 | +€167 | +5.6% |
| Other operating charges | 640/8 | €1,286 | €2,388 | +€1,102 | +85.7% |
| Gross operating margin | 9900 | €5,449 | €16,094 | +€10,645 | +195% |
| Operating profit (loss) | 9901 | -€5,948 | €7,532 | +€13,480 | |
| Financial income | 75/76B | €995 | €4,799 | +€3,804 | +382% |
| Recurring financial income | 75 | €995 | €1,207 | +€212 | +21.3% |
| Non-recurring financial income | 76B | - | €3,592 | +€3,592 | |
| Financial charges | 65/66B | €2,247 | €3,444 | +€1,197 | +53.3% |
| Recurring financial charges | 65 | €2,247 | €3,444 | +€1,197 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,200 | €8,887 | +€16,087 | |
| Income taxes | 67/77 | - | €1,686 | +€1,686 | |
| Profit (loss) for the period | 9904 | -€7,200 | €7,201 | +€14,401 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,200 | €7,201 | +€14,401 |
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.