ALSPABRO: 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.
ALSPABRO
Largest movements
- Tangible fixed assets -€32,667
down €32,667 (-3.0%), from €1.1m to €1.1m
of which Land and buildings: -€31,809
- Profit (loss) carried forward -€27,934
down €27,934 (-10.8%), from -€259,824 to -€287,758
- Gross operating margin +€21,574
up €21,574, from -€10,260 to €11,313
- Taxes -€13,909
no longer reported in 2024 (was €13,909)
- Turnover +€13,500
up €13,500 (+56.3%), from €24,000 to €37,500
- Purchases and services -€8,074
down €8,074 (-23.6%), from €34,260 to €26,187
- Other operating charges +€5,384
up €5,384 (+543.3%), from €991 to €6,375
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 | €1,183,987 | €1,163,206 | -€20,781 | -1.8% |
| Fixed assets | 21/28 | €1,107,259 | €1,074,592 | -€32,667 | -3.0% |
| Tangible fixed assets | 22/27 | €1,107,259 | €1,074,592 | -€32,667 | -3.0% |
| Land and buildings | 22 | €1,103,828 | €1,072,019 | -€31,809 | -2.9% |
| Plant, machinery and equipment | 23 | €3,432 | €2,574 | -€858 | -25.0% |
| Current assets | 29/58 | €76,728 | €88,614 | +€11,886 | +15.5% |
| Amounts receivable within one year | 40/41 | €68,743 | €69,381 | +€638 | +0.9% |
| Other amounts receivable | 41 | €68,743 | €69,381 | +€638 | +0.9% |
| Cash at bank and in hand | 54/58 | €5,025 | €13,733 | +€8,708 | +173.3% |
| Deferred charges and accrued income | 490/1 | €2,960 | €5,500 | +€2,540 | +85.8% |
| Total equity and liabilities | 10/49 | €1,183,987 | €1,163,206 | -€20,781 | -1.8% |
| Equity | 10/15 | -€59,824 | -€87,758 | -€27,934 | -46.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€259,824 | -€287,758 | -€27,934 | -10.8% |
| Amounts payable | 17/49 | €1,243,811 | €1,250,964 | +€7,153 | +0.6% |
| Amounts payable after more than one year | 17 | €1,195,500 | €1,197,422 | +€1,922 | +0.2% |
| Other amounts payable | 178/9 | €1,195,500 | €1,197,422 | +€1,922 | +0.2% |
| Amounts payable within one year | 42/48 | €48,311 | €53,543 | +€5,232 | +10.8% |
| Trade debts | 44 | €48,311 | €53,543 | +€5,232 | +10.8% |
| Suppliers | 440/4 | €48,311 | €53,543 | +€5,232 | +10.8% |
| Turnover | 70 | €24,000 | €37,500 | +€13,500 | +56.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,260 | €26,187 | -€8,074 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,667 | €32,667 | = | 0.0% |
| Other operating charges | 640/8 | €991 | €6,375 | +€5,384 | +543.3% |
| Gross operating margin | 9900 | -€10,260 | €11,313 | +€21,574 | |
| Operating profit (loss) | 9901 | -€43,918 | -€27,729 | +€16,189 | +36.9% |
| Financial charges | 65/66B | €783 | €205 | -€578 | -73.8% |
| Recurring financial charges | 65 | €783 | €205 | -€578 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,701 | -€27,934 | +€16,767 | +37.5% |
| Income taxes | 67/77 | €13,909 | - | -€13,909 | |
| Profit (loss) for the period | 9904 | -€58,610 | -€27,934 | +€30,676 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,610 | -€27,934 | +€30,676 | +52.3% |
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 9 October 2026 via checked.be.