ALP CENTER: 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.
ALP CENTER
Largest movements
- Cash +€164,971
up €164,971 (+144%), from €114,426 to €279,397
mainly Trade debts (+€409,017) and Net result for the year (+€74,362)
- Current investments +€149,542
up €149,542 (+60.3%), from €247,983 to €397,525
- Tangible fixed assets +€107,989
up €107,989 (+124%), from €86,751 to €194,740
of which Furniture and vehicles: +€119,021
- Receivables within one year -€69,517
down €69,517 (-5.1%), from €1.4m to €1.3m
of which Trade receivables: -€101,394
- Trade debts +€409,017
up €409,017 (+140%), from €292,095 to €701,112
- Tax, wage and social debts -€104,667
down €104,667 (-68.5%), from €152,808 to €48,141
of which Taxes: -€107,394
- Reserves +€74,362
up €74,362 (+7.5%), from €992,859 to €1.1m
of which Distributable reserves: +€74,362
- Taxes +€94,199
up €94,199 (+725%), from €13,000 to €107,199
- Gross operating margin +€83,164
up €83,164 (+29.6%), from €281,082 to €364,246
- Other operating charges +€27,407
up €27,407 (+331%), from €8,278 to €35,685
- Depreciation +€24,754
up €24,754 (+83.8%), from €29,539 to €54,293
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 | €1,908,767 | €2,277,123 | +€368,356 | +19.3% |
| Fixed assets | 21/28 | €86,751 | €194,740 | +€107,989 | +124% |
| Tangible fixed assets | 22/27 | €86,751 | €194,740 | +€107,989 | +124% |
| Plant, machinery and equipment | 23 | €18,281 | €8,811 | -€9,470 | -51.8% |
| Furniture and vehicles | 24 | €56,473 | €175,494 | +€119,021 | +211% |
| Other tangible fixed assets | 26 | €11,997 | €10,435 | -€1,562 | -13.0% |
| Current assets | 29/58 | €1,822,016 | €2,082,383 | +€260,367 | +14.3% |
| Stocks and contracts in progress | 3 | €98,789 | €105,036 | +€6,247 | +6.3% |
| Stocks | 30/36 | €98,789 | €105,036 | +€6,247 | +6.3% |
| Amounts receivable within one year | 40/41 | €1,354,545 | €1,285,028 | -€69,517 | -5.1% |
| Trade receivables | 40 | €274,934 | €173,540 | -€101,394 | -36.9% |
| Other amounts receivable | 41 | €1,079,611 | €1,111,488 | +€31,877 | +3.0% |
| Current investments | 50/53 | €247,983 | €397,525 | +€149,542 | +60.3% |
| Cash at bank and in hand | 54/58 | €114,426 | €279,397 | +€164,971 | +144% |
| Deferred charges and accrued income | 490/1 | €6,273 | €15,397 | +€9,124 | +145% |
| Total equity and liabilities | 10/49 | €1,908,767 | €2,277,123 | +€368,356 | +19.3% |
| Equity | 10/15 | €1,031,121 | €1,105,483 | +€74,362 | +7.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €992,859 | €1,067,221 | +€74,362 | +7.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €991,000 | €1,065,362 | +€74,362 | +7.5% |
| Profit (loss) carried forward | 14 | €19,670 | €19,670 | = | 0.0% |
| Amounts payable | 17/49 | €877,646 | €1,171,640 | +€293,994 | +33.5% |
| Amounts payable after more than one year | 17 | €2,967 | - | -€2,967 | |
| Financial debts | 170/4 | €2,967 | - | -€2,967 | |
| Amounts payable within one year | 42/48 | €770,807 | €1,069,125 | +€298,318 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €7,536 | €2,967 | -€4,569 | -60.6% |
| Trade debts | 44 | €292,095 | €701,112 | +€409,017 | +140% |
| Suppliers | 440/4 | €292,095 | €701,112 | +€409,017 | +140% |
| Advances received on contracts in progress | 46 | €23,619 | €23,619 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €152,808 | €48,141 | -€104,667 | -68.5% |
| Taxes | 450/3 | €122,458 | €15,064 | -€107,394 | -87.7% |
| Remuneration and social security | 454/9 | €30,350 | €33,077 | +€2,727 | +9.0% |
| Other amounts payable | 47/48 | €294,749 | €293,286 | -€1,463 | -0.5% |
| Accrued charges and deferred income | 492/3 | €103,872 | €102,515 | -€1,357 | -1.3% |
| Remuneration, social security and pensions | 62 | €92,161 | €91,549 | -€612 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,539 | €54,293 | +€24,754 | +83.8% |
| Other operating charges | 640/8 | €8,278 | €35,685 | +€27,407 | +331% |
| Non-recurring operating charges | 66A | €6,567 | - | -€6,567 | |
| Gross operating margin | 9900 | €281,082 | €364,246 | +€83,164 | +29.6% |
| Operating profit (loss) | 9901 | €144,537 | €182,719 | +€38,182 | +26.4% |
| Financial charges | 65/66B | €847 | €1,158 | +€311 | +36.7% |
| Recurring financial charges | 65 | €847 | €1,158 | +€311 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €143,690 | €181,561 | +€37,871 | +26.4% |
| Income taxes | 67/77 | €13,000 | €107,199 | +€94,199 | +725% |
| Profit (loss) for the period | 9904 | €130,690 | €74,362 | -€56,328 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €130,690 | €74,362 | -€56,328 | -43.1% |
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 24 October 2026 via checked.be.