ALSARHAN: 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.
ALSARHAN
Largest movements
- Stocks and contracts +€12,000
up €12,000 (+40.0%), from €30,000 to €42,000
- Cash -€1,811
down €1,811 (-47.0%), from €3,858 to €2,046
mainly Stocks and contracts (-€12,000)
- Receivables within one year -€761
down €761 (-37.2%), from €2,047 to €1,285
- Trade debts +€6,281
up €6,281 (+8.9%), from €70,925 to €77,206
- Profit (loss) carried forward +€3,146
up €3,146 (+8.6%), from -€36,662 to -€33,515
- Staff costs -€2,412
no longer reported in 2023 (was €2,412)
- Financial charges +€2,378
up €2,378, from -€2,045 to €333
- Taxes -€612
no longer reported in 2023 (was €612)
- Other operating charges -€270
no longer reported in 2023 (was €270)
- Gross operating margin -€215
down €215 (-5.8%), from €3,695 to €3,480
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 | €35,904 | €45,331 | +€9,427 | +26.3% |
| Current assets | 29/58 | €35,904 | €45,331 | +€9,427 | +26.3% |
| Stocks and contracts in progress | 3 | €30,000 | €42,000 | +€12,000 | +40.0% |
| Stocks | 30/36 | €30,000 | €42,000 | +€12,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €2,047 | €1,285 | -€761 | -37.2% |
| Other amounts receivable | 41 | €2,047 | €1,285 | -€761 | -37.2% |
| Cash at bank and in hand | 54/58 | €3,858 | €2,046 | -€1,811 | -47.0% |
| Total equity and liabilities | 10/49 | €35,904 | €45,331 | +€9,427 | +26.3% |
| Equity | 10/15 | -€36,662 | -€33,515 | +€3,146 | +8.6% |
| Profit (loss) carried forward | 14 | -€36,662 | -€33,515 | +€3,146 | +8.6% |
| Amounts payable | 17/49 | €72,566 | €78,847 | +€6,281 | +8.7% |
| Amounts payable within one year | 42/48 | €72,566 | €78,847 | +€6,281 | +8.7% |
| Trade debts | 44 | €70,925 | €77,206 | +€6,281 | +8.9% |
| Suppliers | 440/4 | €70,925 | €77,206 | +€6,281 | +8.9% |
| Taxes, remuneration and social security | 45 | €612 | €612 | = | 0.0% |
| Taxes | 450/3 | €612 | €612 | = | 0.0% |
| Other amounts payable | 47/48 | €1,029 | €1,029 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,412 | - | -€2,412 | |
| Other operating charges | 640/8 | €270 | - | -€270 | |
| Gross operating margin | 9900 | €3,695 | €3,480 | -€215 | -5.8% |
| Operating profit (loss) | 9901 | €1,013 | €3,480 | +€2,467 | +243.5% |
| Financial charges | 65/66B | -€2,045 | €333 | +€2,378 | |
| Recurring financial charges | 65 | -€2,045 | €333 | +€2,378 | |
| Profit (loss) for the period before taxes | 9903 | €3,058 | €3,146 | +€88 | +2.9% |
| Income taxes | 67/77 | €612 | - | -€612 | |
| Profit (loss) for the period | 9904 | €2,446 | €3,146 | +€700 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,446 | €3,146 | +€700 | +28.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.