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Aly Baba: 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.

What changed

Aly Baba

BE 0735.523.977
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€109,450
2023 · €18,241+€91,209
Equity
€181,300
2023 · €71,851+€109,450
Cash
€152,727
2023 · €47,309+€105,417
Balance sheet total
€278,243
2023 · €114,368+€163,875

Largest movements

2023 to 2024
Assets
  • Cash +€105,417

    up €105,417 (+222.8%), from €47,309 to €152,727

    mainly Net result for the year (+€109,450) and Provisions (+€50,000)

  • Receivables within one year +€68,775

    up €68,775 (+268.3%), from €25,630 to €94,405

  • Tangible fixed assets -€10,214

    down €10,214 (-24.8%), from €41,256 to €31,042

    of which Plant, machinery and equipment: -€5,873

Equity and liabilities
  • Reserves +€70,000

    up €70,000 (+218.8%), from €32,000 to €102,000

  • Provisions +€50,000

    new in 2024: €50,000

  • Profit (loss) carried forward +€39,450

    up €39,450 (+113.2%), from €34,851 to €74,300

  • Tax, wage and social debts +€10,385

    up €10,385 (+40.9%), from €25,368 to €35,753

    of which Taxes: +€17,101

  • Trade debts -€5,960

    down €5,960 (-34.8%), from €17,150 to €11,190

Income statement
  • Gross operating margin +€201,870

    up €201,870 (+215.3%), from €93,778 to €295,647

  • Provisions +€50,000

    new in 2024: €50,000

  • Taxes +€42,900

    up €42,900 (+650.0%), from €6,600 to €49,500

  • Staff costs +€9,764

    up €9,764 (+21.9%), from €44,594 to €54,358

  • Depreciation +€4,647

    up €4,647 (+56.0%), from €8,295 to €12,941

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €18,241
Gross operating margin +€201,870
Staff costs -€9,764
Depreciation -€4,647
Provisions -€50,000
Other operating charges -€4,264
Financial income -€1
Financial charges +€914
Taxes -€42,900
Result 2024 €109,450

Cash bridge derived

cash 2023 to 2024

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.

From operations +€108,145
Investment -€2,727
Financing €0
Cash 2023 €47,309
Net result for the year +€109,450
Depreciation +€12,941
Receivables within one year -€68,775
Deferred charges and accrued income +€103
Provisions +€50,000
Trade debts -€5,960
Tax, wage and social debts +€10,385
Investment in fixed assets (net) -€2,727
Cash 2024 €152,727
Every line side by side 43 lines
Line Code 2023 2024 Change %
Total assets 20/58 €114,368 €278,243 +€163,875 +143.3%
Fixed assets 21/28 €41,256 €31,042 -€10,214 -24.8%
Tangible fixed assets 22/27 €41,256 €31,042 -€10,214 -24.8%
Land and buildings 22 €21,842 €17,527 -€4,315 -19.8%
Plant, machinery and equipment 23 €19,388 €13,515 -€5,873 -30.3%
Furniture and vehicles 24 €26 - -€26
Current assets 29/58 €73,112 €247,201 +€174,089 +238.1%
Amounts receivable within one year 40/41 €25,630 €94,405 +€68,775 +268.3%
Other amounts receivable 41 €25,630 €94,405 +€68,775 +268.3%
Cash at bank and in hand 54/58 €47,309 €152,727 +€105,417 +222.8%
Deferred charges and accrued income 490/1 €173 €70 -€103 -59.6%
Total equity and liabilities 10/49 €114,368 €278,243 +€163,875 +143.3%
Equity 10/15 €71,851 €181,300 +€109,450 +152.3%
Contributions 10/11 €5,000 €5,000 = 0.0%
Outside capital 11 €5,000 €5,000 = 0.0%
Other 1109/19 €5,000 €5,000 = 0.0%
Reserves 13 €32,000 €102,000 +€70,000 +218.8%
Distributable reserves 133 €32,000 €102,000 +€70,000 +218.8%
Profit (loss) carried forward 14 €34,851 €74,300 +€39,450 +113.2%
Provisions and deferred taxes 16 - €50,000 +€50,000
Provisions for liabilities and charges 160/5 - €50,000 +€50,000
Major repairs and maintenance 162 - €50,000 +€50,000
Amounts payable 17/49 €42,518 €46,943 +€4,425 +10.4%
Amounts payable within one year 42/48 €42,518 €46,943 +€4,425 +10.4%
Trade debts 44 €17,150 €11,190 -€5,960 -34.8%
Suppliers 440/4 €17,150 €11,190 -€5,960 -34.8%
Taxes, remuneration and social security 45 €25,368 €35,753 +€10,385 +40.9%
Taxes 450/3 €14,526 €31,627 +€17,101 +117.7%
Remuneration and social security 454/9 €10,842 €4,126 -€6,715 -61.9%
Remuneration, social security and pensions 62 €44,594 €54,358 +€9,764 +21.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €8,295 €12,941 +€4,647 +56.0%
Provisions for liabilities and charges: additions (uses and reversals) 635/8 - €50,000 +€50,000
Other operating charges 640/8 €14,060 €18,324 +€4,264 +30.3%
Gross operating margin 9900 €93,778 €295,647 +€201,870 +215.3%
Operating profit (loss) 9901 €26,829 €160,024 +€133,195 +496.5%
Financial income 75/76B €1 - -€1
Recurring financial income 75 €1 - -€1
Financial charges 65/66B €1,989 €1,074 -€914 -46.0%
Recurring financial charges 65 €1,989 €1,074 -€914 -46.0%
Profit (loss) for the period before taxes 9903 €24,841 €158,950 +€134,109 +539.9%
Income taxes 67/77 €6,600 €49,500 +€42,900 +650.0%
Profit (loss) for the period 9904 €18,241 €109,450 +€91,209 +500.0%
Profit (loss) for the period to be appropriated 9905 €18,241 €109,450 +€91,209 +500.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.