Alroot EL: 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.
Alroot EL
Largest movements
- Receivables within one year +€220,767
up €220,767 (+224%), from €98,357 to €319,124
of which Trade receivables: +€243,216
- Tangible fixed assets +€101,239
up €101,239 (+312%), from €32,498 to €133,737
of which Land and buildings: +€110,000
- Stocks and contracts -€57,847
down €57,847 (-100%), from €57,847 to €0
- Cash -€23,603
down €23,603 (-59.7%), from €39,568 to €15,965
mainly Receivables within one year (-€220,767) and Investment in fixed assets (net) (-€111,352)
- Trade debts +€146,460
up €146,460 (+177%), from €82,738 to €229,198
- Profit (loss) carried forward +€94,375
up €94,375 (+143%), from €66,099 to €160,475
- Tax, wage and social debts +€20,856
up €20,856 (+57.5%), from €36,244 to €57,101
of which Taxes: +€28,795
- Other debts -€16,478
down €16,478 (-55.0%), from €29,969 to €13,492
- Debts after one year -€4,887
down €4,887 (-100%), from €4,887 to €0
- Gross operating margin +€77,541
up €77,541 (+49.8%), from €155,801 to €233,342
- Staff costs +€18,754
up €18,754 (+28.1%), from €66,633 to €85,387
- Other operating charges +€16,008
up €16,008 (+9,235%), from €173 to €16,181
- Taxes +€9,428
up €9,428 (+56.0%), from €16,846 to €26,274
- Depreciation +€4,587
up €4,587 (+83.0%), from €5,527 to €10,114
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 | €229,891 | €470,076 | +€240,185 | +104% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €33,748 | €134,987 | +€101,239 | +300% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €32,498 | €133,737 | +€101,239 | +312% |
| Land and buildings | 22 | - | €110,000 | +€110,000 | |
| Plant, machinery and equipment | 23 | - | €935 | +€935 | |
| Furniture and vehicles | 24 | €32,498 | €22,802 | -€9,696 | -29.8% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €196,142 | €335,089 | +€138,947 | +70.8% |
| Stocks and contracts in progress | 3 | €57,847 | €0 | -€57,847 | -100% |
| Stocks | 30/36 | €57,847 | €0 | -€57,847 | -100% |
| Amounts receivable within one year | 40/41 | €98,357 | €319,124 | +€220,767 | +224% |
| Trade receivables | 40 | €74,591 | €317,807 | +€243,216 | +326% |
| Other amounts receivable | 41 | €23,766 | €1,317 | -€22,449 | -94.5% |
| Cash at bank and in hand | 54/58 | €39,568 | €15,965 | -€23,603 | -59.7% |
| Deferred charges and accrued income | 490/1 | €370 | - | -€370 | |
| Total equity and liabilities | 10/49 | €229,891 | €470,076 | +€240,185 | +104% |
| Equity | 10/15 | €68,099 | €162,475 | +€94,375 | +139% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,099 | €160,475 | +€94,375 | +143% |
| Amounts payable | 17/49 | €161,791 | €307,601 | +€145,810 | +90.1% |
| Amounts payable after more than one year | 17 | €4,887 | €0 | -€4,887 | -100% |
| Financial debts | 170/4 | €4,887 | €0 | -€4,887 | -100% |
| Amounts payable within one year | 42/48 | €156,904 | €304,677 | +€147,773 | +94.2% |
| Current portion of amounts payable after more than one year | 42 | €7,952 | €4,887 | -€3,065 | -38.5% |
| Trade debts | 44 | €82,738 | €229,198 | +€146,460 | +177% |
| Suppliers | 440/4 | €82,738 | €229,198 | +€146,460 | +177% |
| Taxes, remuneration and social security | 45 | €36,244 | €57,101 | +€20,856 | +57.5% |
| Taxes | 450/3 | €22,841 | €51,636 | +€28,795 | +126% |
| Remuneration and social security | 454/9 | €13,403 | €5,464 | -€7,939 | -59.2% |
| Other amounts payable | 47/48 | €29,969 | €13,492 | -€16,478 | -55.0% |
| Accrued charges and deferred income | 492/3 | - | €2,924 | +€2,924 | |
| Remuneration, social security and pensions | 62 | €66,633 | €85,387 | +€18,754 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,527 | €10,114 | +€4,587 | +83.0% |
| Other operating charges | 640/8 | €173 | €16,181 | +€16,008 | +9,235% |
| Gross operating margin | 9900 | €155,801 | €233,342 | +€77,541 | +49.8% |
| Operating profit (loss) | 9901 | €83,468 | €121,660 | +€38,192 | +45.8% |
| Financial income | 75/76B | €70 | €25 | -€45 | -64.2% |
| Recurring financial income | 75 | €70 | €25 | -€45 | -64.2% |
| Financial charges | 65/66B | €593 | €1,036 | +€443 | +74.7% |
| Recurring financial charges | 65 | €593 | €1,036 | +€443 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | €82,945 | €120,650 | +€37,704 | +45.5% |
| Income taxes | 67/77 | €16,846 | €26,274 | +€9,428 | +56.0% |
| Profit (loss) for the period | 9904 | €66,099 | €94,375 | +€28,276 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,099 | €94,375 | +€28,276 | +42.8% |
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 14 October 2026 via checked.be.