ALS: 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.
ALS
Largest movements
- Cash +€7,714
up €7,714 (+1007.1%), from €766 to €8,480
mainly Trade debts (+€34,064) and Stocks and contracts (+€5,225)
- Stocks and contracts -€5,225
down €5,225 (-4.2%), from €124,912 to €119,686
- Receivables within one year -€1,752
down €1,752 (-49.1%), from €3,569 to €1,817
- Trade debts +€34,064
up €34,064 (+42.9%), from €79,454 to €113,518
- Profit (loss) carried forward -€31,476
down €31,476 (-82.5%), from -€38,140 to -€69,616
- Other debts -€2,655
down €2,655 (-4.0%), from €66,556 to €63,901
- Gross operating margin -€33,762
down €33,762, from €3,703 to -€30,059
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,871 | €132,803 | -€68 | -0.1% |
| Fixed assets | 21/28 | €354 | €0 | -€354 | -100.0% |
| Tangible fixed assets | 22/27 | €354 | €0 | -€354 | -100.0% |
| Plant, machinery and equipment | 23 | €354 | €0 | -€354 | -100.0% |
| Current assets | 29/58 | €132,517 | €132,803 | +€286 | +0.2% |
| Stocks and contracts in progress | 3 | €124,912 | €119,686 | -€5,225 | -4.2% |
| Stocks | 30/36 | €124,912 | €119,686 | -€5,225 | -4.2% |
| Amounts receivable within one year | 40/41 | €3,569 | €1,817 | -€1,752 | -49.1% |
| Other amounts receivable | 41 | €3,569 | €1,817 | -€1,752 | -49.1% |
| Cash at bank and in hand | 54/58 | €766 | €8,480 | +€7,714 | +1007.1% |
| Deferred charges and accrued income | 490/1 | €3,270 | €2,820 | -€451 | -13.8% |
| Total equity and liabilities | 10/49 | €132,871 | €132,803 | -€68 | -0.1% |
| Equity | 10/15 | -€13,140 | -€44,616 | -€31,476 | -239.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,140 | -€69,616 | -€31,476 | -82.5% |
| Amounts payable | 17/49 | €146,010 | €177,419 | +€31,409 | +21.5% |
| Amounts payable within one year | 42/48 | €146,010 | €177,419 | +€31,409 | +21.5% |
| Trade debts | 44 | €79,454 | €113,518 | +€34,064 | +42.9% |
| Suppliers | 440/4 | €79,454 | €113,518 | +€34,064 | +42.9% |
| Other amounts payable | 47/48 | €66,556 | €63,901 | -€2,655 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354 | €354 | = | 0.0% |
| Other operating charges | 640/8 | €809 | €856 | +€47 | +5.8% |
| Gross operating margin | 9900 | €3,703 | -€30,059 | -€33,762 | |
| Operating profit (loss) | 9901 | €2,540 | -€31,269 | -€33,809 | |
| Financial income | 75/76B | €275 | €0 | -€275 | -99.8% |
| Recurring financial income | 75 | €275 | €0 | -€275 | -99.8% |
| Financial charges | 65/66B | €261 | €208 | -€53 | -20.2% |
| Recurring financial charges | 65 | €261 | €208 | -€53 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €2,554 | -€31,476 | -€34,030 | |
| Profit (loss) for the period | 9904 | €2,554 | -€31,476 | -€34,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,554 | -€31,476 | -€34,030 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.