ALS.COM CONSULTING: what changed
Two fiscal 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.COM CONSULTING
Largest movements
- Receivables within one year -€4,402
down €4,402 (-17.0%), from €25,823 to €21,420
of which Trade receivables: -€3,018
- Tangible fixed assets -€2,451
down €2,451 (-100.0%), from €2,451 to €0
of which Furniture and vehicles: -€2,451
- Profit (loss) carried forward -€14,793
down €14,793 (-5.2%), from -€282,838 to -€297,631
- Tax, wage and social debts +€8,594
up €8,594 (+24.3%), from €35,353 to €43,948
of which Remuneration and social security: +€9,265
- Other debts +€1,408
up €1,408 (+0.4%), from €333,261 to €334,669
- Gross operating margin +€8,240
up €8,240 (+48.1%), from -€17,122 to -€8,882
- Purchases and services -€5,061
down €5,061 (-12.2%), from €41,511 to €36,450
- Other operating charges -€2,161
down €2,161 (-84.8%), from €2,548 to €387
- Turnover +€1,922
up €1,922 (+9.1%), from €21,190 to €23,112
- Financial charges +€837
up €837 (+37.4%), from €2,236 to €3,073
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.
Cash bridge derived
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 | €133,532 | €127,893 | -€5,639 | -4.2% |
| Fixed assets | 21/28 | €7,541 | €5,090 | -€2,451 | -32.5% |
| Tangible fixed assets | 22/27 | €2,451 | €0 | -€2,451 | -100.0% |
| Furniture and vehicles | 24 | €2,451 | €0 | -€2,451 | -100.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €5,090 | €5,090 | = | 0.0% |
| Current assets | 29/58 | €125,991 | €122,803 | -€3,188 | -2.5% |
| Amounts receivable within one year | 40/41 | €25,823 | €21,420 | -€4,402 | -17.0% |
| Trade receivables | 40 | €3,407 | €388 | -€3,018 | -88.6% |
| Other amounts receivable | 41 | €22,416 | €21,032 | -€1,384 | -6.2% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32 | €1,107 | +€1,075 | +3359.9% |
| Deferred charges and accrued income | 490/1 | €137 | €276 | +€139 | +101.8% |
| Total equity and liabilities | 10/49 | €133,532 | €127,893 | -€5,639 | -4.2% |
| Equity | 10/15 | -€263,046 | -€277,839 | -€14,793 | -5.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€282,838 | -€297,631 | -€14,793 | -5.2% |
| Amounts payable | 17/49 | €396,578 | €405,732 | +€9,153 | +2.3% |
| Amounts payable within one year | 42/48 | €396,578 | €405,732 | +€9,153 | +2.3% |
| Financial debts | 43 | €20,623 | €20,628 | +€5 | 0.0% |
| Credit institutions | 430/8 | €20,623 | €20,628 | +€5 | 0.0% |
| Trade debts | 44 | €7,340 | €6,487 | -€853 | -11.6% |
| Suppliers | 440/4 | €7,340 | €6,487 | -€853 | -11.6% |
| Taxes, remuneration and social security | 45 | €35,353 | €43,948 | +€8,594 | +24.3% |
| Taxes | 450/3 | €671 | €0 | -€671 | -100.0% |
| Remuneration and social security | 454/9 | €34,683 | €43,948 | +€9,265 | +26.7% |
| Other amounts payable | 47/48 | €333,261 | €334,669 | +€1,408 | +0.4% |
| Turnover | 70 | €21,190 | €23,112 | +€1,922 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,511 | €36,450 | -€5,061 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,813 | €2,451 | -€362 | -12.9% |
| Other operating charges | 640/8 | €2,548 | €387 | -€2,161 | -84.8% |
| Gross operating margin | 9900 | -€17,122 | -€8,882 | +€8,240 | +48.1% |
| Operating profit (loss) | 9901 | -€22,483 | -€11,720 | +€10,763 | +47.9% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,236 | €3,073 | +€837 | +37.4% |
| Recurring financial charges | 65 | €2,236 | €3,073 | +€837 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,715 | -€14,793 | +€9,922 | +40.1% |
| Profit (loss) for the period | 9904 | -€24,715 | -€14,793 | +€9,922 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,715 | -€14,793 | +€9,922 | +40.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.