ALV INFIRMIERE: what changed
ALV INFIRMIERE
Largest movements
- Receivables within one year -€80,470
down €80,470 (-29.5%), from €273,023 to €192,553
- Cash -€16,595
down €16,595 (-66.0%), from €25,137 to €8,542
mainly Other debts (-€200,000) and Debts after one year (-€19,792)
- Intangible fixed assets -€14,801
down €14,801 (-20.3%), from €72,801 to €58,000
- Tangible fixed assets -€12,094
down €12,094 (-39.7%), from €30,442 to €18,347
of which Leasing and similar rights: -€7,720
- Other debts -€200,000
down €200,000 (-100%), from €200,000 to €0
- Profit (loss) carried forward +€87,977
up €87,977 (+95.1%), from €92,550 to €180,527
- Debts after one year -€19,792
down €19,792 (-35.2%), from €56,178 to €36,387
- Tax, wage and social debts +€16,826
up €16,826 (+37.7%), from €44,683 to €61,509
- Current portion of long-term debt -€7,955
down €7,955 (-28.7%), from €27,747 to €19,792
- Gross operating margin +€24,099
up €24,099 (+18.6%), from €129,696 to €153,795
- Other operating charges +€9,855
up €9,855 (+504%), from €1,955 to €11,810
- Taxes +€7,822
up €7,822 (+28.8%), from €27,178 to €35,000
- Depreciation -€2,275
down €2,275 (-7.8%), from €29,170 to €26,896
- Financial income +€1,574
up €1,574 (+12.4%), from €12,658 to €14,233
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,615 | €308,973 | -€122,642 | -28.4% |
| Fixed assets | 21/28 | €103,243 | €76,347 | -€26,896 | -26.1% |
| Intangible fixed assets | 21 | €72,801 | €58,000 | -€14,801 | -20.3% |
| Tangible fixed assets | 22/27 | €30,442 | €18,347 | -€12,094 | -39.7% |
| Plant, machinery and equipment | 23 | €1,960 | €1,561 | -€399 | -20.4% |
| Furniture and vehicles | 24 | €6,422 | €2,447 | -€3,976 | -61.9% |
| Leasing and similar rights | 25 | €22,060 | €14,340 | -€7,720 | -35.0% |
| Current assets | 29/58 | €328,372 | €232,626 | -€95,746 | -29.2% |
| Amounts receivable within one year | 40/41 | €273,023 | €192,553 | -€80,470 | -29.5% |
| Other amounts receivable | 41 | €273,023 | €192,553 | -€80,470 | -29.5% |
| Cash at bank and in hand | 54/58 | €25,137 | €8,542 | -€16,595 | -66.0% |
| Deferred charges and accrued income | 490/1 | €30,212 | €31,531 | +€1,319 | +4.4% |
| Total equity and liabilities | 10/49 | €431,615 | €308,973 | -€122,642 | -28.4% |
| Equity | 10/15 | €98,750 | €186,727 | +€87,977 | +89.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,550 | €180,527 | +€87,977 | +95.1% |
| Amounts payable | 17/49 | €332,865 | €122,246 | -€210,619 | -63.3% |
| Amounts payable after more than one year | 17 | €56,178 | €36,387 | -€19,792 | -35.2% |
| Financial debts | 170/4 | €56,178 | €36,387 | -€19,792 | -35.2% |
| Amounts payable within one year | 42/48 | €276,686 | €85,859 | -€190,827 | -69.0% |
| Current portion of amounts payable after more than one year | 42 | €27,747 | €19,792 | -€7,955 | -28.7% |
| Trade debts | 44 | €4,256 | €4,558 | +€302 | +7.1% |
| Suppliers | 440/4 | €4,256 | €4,558 | +€302 | +7.1% |
| Taxes, remuneration and social security | 45 | €44,683 | €61,509 | +€16,826 | +37.7% |
| Taxes | 450/3 | €44,683 | €61,509 | +€16,826 | +37.7% |
| Other amounts payable | 47/48 | €200,000 | €0 | -€200,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,170 | €26,896 | -€2,275 | -7.8% |
| Other operating charges | 640/8 | €1,955 | €11,810 | +€9,855 | +504% |
| Gross operating margin | 9900 | €129,696 | €153,795 | +€24,099 | +18.6% |
| Operating profit (loss) | 9901 | €98,571 | €115,090 | +€16,519 | +16.8% |
| Financial income | 75/76B | €12,658 | €14,233 | +€1,574 | +12.4% |
| Recurring financial income | 75 | €12,658 | €14,233 | +€1,574 | +12.4% |
| Financial charges | 65/66B | €5,423 | €6,345 | +€922 | +17.0% |
| Recurring financial charges | 65 | €5,423 | €6,345 | +€922 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €105,806 | €122,977 | +€17,171 | +16.2% |
| Income taxes | 67/77 | €27,178 | €35,000 | +€7,822 | +28.8% |
| Profit (loss) for the period | 9904 | €78,629 | €87,977 | +€9,348 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,629 | €87,977 | +€9,348 | +11.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.