ALT DIRECT SPRL: 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.
ALT DIRECT SPRL
Largest movements
- Stocks and contracts -€10,142
no longer reported in 2024 (was €10,142)
- Receivables within one year -€3,442
down €3,442 (-29.8%), from €11,566 to €8,124
of which Trade receivables: -€3,424
- Cash -€1,419
down €1,419 (-90.3%), from €1,572 to €152
mainly Net result for the year (-€10,780) and Other debts (-€2,461)
- Tangible fixed assets -€633
down €633 (-69.7%), from €909 to €276
of which Furniture and vehicles: -€633
- Profit (loss) carried forward -€10,780
down €10,780 (-19.5%), from -€55,375 to -€66,155
- Other debts -€2,461
down €2,461 (-4.4%), from €55,308 to €52,847
- Tax, wage and social debts -€1,521
down €1,521 (-69.2%), from €2,197 to €676
- Trade debts -€873
down €873 (-46.0%), from €1,899 to €1,026
- Gross operating margin -€11,252
down €11,252, from €1,238 to -€10,013
- Depreciation -€722
down €722 (-53.3%), from €1,356 to €633
- Financial charges -€676
down €676 (-83.5%), from €810 to €134
- Financial income -€314
no longer reported in 2024 (was €314)
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 | €24,488 | €8,852 | -€15,636 | -63.9% |
| Fixed assets | 21/28 | €1,209 | €576 | -€633 | -52.4% |
| Tangible fixed assets | 22/27 | €909 | €276 | -€633 | -69.7% |
| Furniture and vehicles | 24 | €909 | €276 | -€633 | -69.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €23,280 | €8,277 | -€15,003 | -64.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €10,142 | - | -€10,142 | |
| Stocks | 30/36 | €10,142 | - | -€10,142 | |
| Amounts receivable within one year | 40/41 | €11,566 | €8,124 | -€3,442 | -29.8% |
| Trade receivables | 40 | €6,049 | €2,624 | -€3,424 | -56.6% |
| Other amounts receivable | 41 | €5,517 | €5,500 | -€17 | -0.3% |
| Cash at bank and in hand | 54/58 | €1,572 | €152 | -€1,419 | -90.3% |
| Total equity and liabilities | 10/49 | €24,488 | €8,852 | -€15,636 | -63.9% |
| Equity | 10/15 | -€34,916 | -€45,697 | -€10,780 | -30.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,866 | €1,866 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,866 | €1,866 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,866 | €1,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,375 | -€66,155 | -€10,780 | -19.5% |
| Amounts payable | 17/49 | €59,405 | €54,549 | -€4,856 | -8.2% |
| Amounts payable within one year | 42/48 | €59,405 | €54,549 | -€4,856 | -8.2% |
| Trade debts | 44 | €1,899 | €1,026 | -€873 | -46.0% |
| Suppliers | 440/4 | €1,899 | €1,026 | -€873 | -46.0% |
| Taxes, remuneration and social security | 45 | €2,197 | €676 | -€1,521 | -69.2% |
| Taxes | 450/3 | €2,197 | €676 | -€1,521 | -69.2% |
| Other amounts payable | 47/48 | €55,308 | €52,847 | -€2,461 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,356 | €633 | -€722 | -53.3% |
| Other operating charges | 640/8 | €13 | - | -€13 | |
| Gross operating margin | 9900 | €1,238 | -€10,013 | -€11,252 | |
| Operating profit (loss) | 9901 | -€130 | -€10,646 | -€10,516 | -8061.3% |
| Financial income | 75/76B | €314 | - | -€314 | |
| Recurring financial income | 75 | €314 | - | -€314 | |
| Financial charges | 65/66B | €810 | €134 | -€676 | -83.5% |
| Recurring financial charges | 65 | €810 | €134 | -€676 | -83.5% |
| Profit (loss) for the period before taxes | 9903 | -€626 | -€10,780 | -€10,154 | -1620.9% |
| Profit (loss) for the period | 9904 | -€626 | -€10,780 | -€10,154 | -1620.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€626 | -€10,780 | -€10,154 | -1620.9% |
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.