ALORA ALB: 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.
ALORA ALB
Largest movements
- Receivables within one year -€8,431
down €8,431 (-84.7%), from €9,950 to €1,520
of which Other amounts receivable: -€8,431
- Stocks and contracts +€971
up €971 (+36.1%), from €2,686 to €3,657
- Cash +€589
up €589 (+1.7%), from €34,948 to €35,537
mainly Receivables within one year (+€8,431) and Trade debts (+€1,916)
- Profit (loss) carried forward -€9,206
down €9,206 (-36.3%), from €25,389 to €16,184
- Trade debts +€1,916
up €1,916, from €0 to €1,916
- Gross operating margin -€23,053
down €23,053, from €15,553 to -€7,500
- Taxes -€3,349
down €3,349 (-100%), from €3,349 to €0
- Depreciation +€298
up €298 (+258%), from €116 to €414
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 | €49,185 | €41,676 | -€7,509 | -15.3% |
| Fixed assets | 21/28 | €1,377 | €963 | -€414 | -30.1% |
| Tangible fixed assets | 22/27 | €1,127 | €713 | -€414 | -36.8% |
| Plant, machinery and equipment | 23 | €1,127 | €713 | -€414 | -36.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €47,808 | €40,713 | -€7,095 | -14.8% |
| Stocks and contracts in progress | 3 | €2,686 | €3,657 | +€971 | +36.1% |
| Stocks | 30/36 | €2,686 | €3,657 | +€971 | +36.1% |
| Amounts receivable within one year | 40/41 | €9,950 | €1,520 | -€8,431 | -84.7% |
| Trade receivables | 40 | €1,013 | €1,013 | = | 0.0% |
| Other amounts receivable | 41 | €8,937 | €507 | -€8,431 | -94.3% |
| Cash at bank and in hand | 54/58 | €34,948 | €35,537 | +€589 | +1.7% |
| Deferred charges and accrued income | 490/1 | €224 | €0 | -€224 | -100% |
| Total equity and liabilities | 10/49 | €49,185 | €41,676 | -€7,509 | -15.3% |
| Equity | 10/15 | €37,989 | €28,784 | -€9,206 | -24.2% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,389 | €16,184 | -€9,206 | -36.3% |
| Amounts payable | 17/49 | €11,196 | €12,892 | +€1,697 | +15.2% |
| Amounts payable within one year | 42/48 | €11,196 | €12,892 | +€1,697 | +15.2% |
| Trade debts | 44 | €0 | €1,916 | +€1,916 | |
| Suppliers | 440/4 | €0 | €1,916 | +€1,916 | |
| Taxes, remuneration and social security | 45 | €11,196 | €10,977 | -€219 | -2.0% |
| Taxes | 450/3 | €6,792 | €6,573 | -€219 | -3.2% |
| Remuneration and social security | 454/9 | €4,404 | €4,404 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €414 | +€298 | +258% |
| Other operating charges | 640/8 | €1,301 | €1,291 | -€10 | -0.7% |
| Gross operating margin | 9900 | €15,553 | -€7,500 | -€23,053 | |
| Operating profit (loss) | 9901 | €14,136 | -€9,206 | -€23,342 | |
| Financial charges | 65/66B | €0 | €0 | -€0 | -100% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period before taxes | 9903 | €14,136 | -€9,206 | -€23,342 | |
| Income taxes | 67/77 | €3,349 | €0 | -€3,349 | -100% |
| Profit (loss) for the period | 9904 | €10,787 | -€9,206 | -€19,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,787 | -€9,206 | -€19,993 |
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 18 October 2026 via checked.be.