ALTERNATIEF CENTRUM: 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.
ALTERNATIEF CENTRUM
Largest movements
- Receivables within one year +€22,199
up €22,199 (+26.1%), from €85,150 to €107,349
of which Trade receivables: +€30,466
- Stocks and contracts -€7,869
down €7,869 (-32.2%), from €24,422 to €16,553
- Accrued charges and deferred income +€73,471
new in 2022: €73,471
- Profit (loss) carried forward -€51,594
down €51,594 (-77.2%), from €66,848 to €15,254
- Tax, wage and social debts -€18,172
down €18,172 (-82.3%), from €22,069 to €3,896
- Trade debts +€10,191
up €10,191 (+260%), from €3,917 to €14,108
- Gross operating margin -€61,468
down €61,468, from €1,728 to -€59,740
- Financial income -€7,088
down €7,088 (-38.9%), from €18,235 to €11,147
- Taxes -€4,396
no longer reported in 2022 (was €4,396)
- Financial charges -€1,613
down €1,613 (-52.6%), from €3,064 to €1,451
- Other operating charges +€1,235
up €1,235 (+96.1%), from €1,286 to €2,521
From the 2021 result to the 2022 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.
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,470 | €130,366 | +€13,896 | +11.9% |
| Fixed assets | 21/28 | €2,588 | €2,588 | = | 0.0% |
| Financial fixed assets | 28 | €2,588 | €2,588 | = | 0.0% |
| Current assets | 29/58 | €113,882 | €127,778 | +€13,896 | +12.2% |
| Stocks and contracts in progress | 3 | €24,422 | €16,553 | -€7,869 | -32.2% |
| Stocks | 30/36 | €24,422 | €16,553 | -€7,869 | -32.2% |
| Amounts receivable within one year | 40/41 | €85,150 | €107,349 | +€22,199 | +26.1% |
| Trade receivables | 40 | €8,092 | €38,558 | +€30,466 | +377% |
| Other amounts receivable | 41 | €77,058 | €68,791 | -€8,267 | -10.7% |
| Cash at bank and in hand | 54/58 | €3,728 | €3,876 | +€147 | +4.0% |
| Deferred charges and accrued income | 490/1 | €582 | - | -€582 | |
| Total equity and liabilities | 10/49 | €116,470 | €130,366 | +€13,896 | +11.9% |
| Equity | 10/15 | €87,299 | €35,705 | -€51,594 | -59.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €66,848 | €15,254 | -€51,594 | -77.2% |
| Amounts payable | 17/49 | €29,171 | €94,661 | +€65,490 | +225% |
| Amounts payable after more than one year | 17 | €3,185 | €3,185 | = | 0.0% |
| Financial debts | 170/4 | €3,185 | €3,185 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,986 | €18,005 | -€7,981 | -30.7% |
| Trade debts | 44 | €3,917 | €14,108 | +€10,191 | +260% |
| Suppliers | 440/4 | €3,917 | €14,108 | +€10,191 | +260% |
| Taxes, remuneration and social security | 45 | €22,069 | €3,896 | -€18,172 | -82.3% |
| Taxes | 450/3 | €22,069 | €3,896 | -€18,172 | -82.3% |
| Accrued charges and deferred income | 492/3 | - | €73,471 | +€73,471 | |
| Other operating charges | 640/8 | €1,286 | €2,521 | +€1,235 | +96.1% |
| Gross operating margin | 9900 | €1,728 | -€59,740 | -€61,468 | |
| Operating profit (loss) | 9901 | €443 | -€62,261 | -€62,703 | |
| Financial income | 75/76B | €18,235 | €11,147 | -€7,088 | -38.9% |
| Recurring financial income | 75 | €18,235 | €11,147 | -€7,088 | -38.9% |
| Financial charges | 65/66B | €3,064 | €1,451 | -€1,613 | -52.6% |
| Recurring financial charges | 65 | €3,064 | €1,451 | -€1,613 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €15,614 | -€52,564 | -€68,178 | |
| Income taxes | 67/77 | €4,396 | - | -€4,396 | |
| Profit (loss) for the period | 9904 | €11,217 | -€52,564 | -€63,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,217 | -€52,564 | -€63,781 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.