ALYS: 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.
ALYS
Largest movements
- Cash -€12,822
down €12,822 (-8.2%), from €156,682 to €143,860
mainly Contributions, distributions and other (-€38,000) and Receivables within one year (-€9,016)
- Receivables within one year +€9,016
up €9,016 (+25.2%), from €35,796 to €44,812
of which Other amounts receivable: +€8,166
- Tangible fixed assets -€1,979
down €1,979 (-50.9%), from €3,884 to €1,905
of which Furniture and vehicles: -€1,087
- Other debts -€6,462
no longer reported in 2024 (was €6,462)
- Reserves +€4,559
up €4,559 (+2.9%), from €158,145 to €162,704
of which Distributable reserves: +€4,559
- Tax, wage and social debts -€2,113
down €2,113 (-10.2%), from €20,697 to €18,584
of which Taxes: -€1,511
- Gross operating margin +€11,139
up €11,139 (+22.8%), from €48,866 to €60,005
- Taxes +€3,144
up €3,144 (+23.4%), from €13,407 to €16,551
- Financial income +€1,438
up €1,438 (+234.1%), from €614 to €2,052
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 | €196,639 | €190,843 | -€5,796 | -2.9% |
| Fixed assets | 21/28 | €3,884 | €1,905 | -€1,979 | -50.9% |
| Tangible fixed assets | 22/27 | €3,884 | €1,905 | -€1,979 | -50.9% |
| Plant, machinery and equipment | 23 | €892 | - | -€892 | |
| Furniture and vehicles | 24 | €2,992 | €1,905 | -€1,087 | -36.3% |
| Current assets | 29/58 | €192,755 | €188,938 | -€3,818 | -2.0% |
| Amounts receivable within one year | 40/41 | €35,796 | €44,812 | +€9,016 | +25.2% |
| Trade receivables | 40 | €14,563 | €15,412 | +€849 | +5.8% |
| Other amounts receivable | 41 | €21,233 | €29,400 | +€8,166 | +38.5% |
| Cash at bank and in hand | 54/58 | €156,682 | €143,860 | -€12,822 | -8.2% |
| Deferred charges and accrued income | 490/1 | €277 | €266 | -€11 | -4.1% |
| Total equity and liabilities | 10/49 | €196,639 | €190,843 | -€5,796 | -2.9% |
| Equity | 10/15 | €164,348 | €168,908 | +€4,560 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €158,145 | €162,704 | +€4,559 | +2.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,285 | €160,844 | +€4,559 | +2.9% |
| Profit (loss) carried forward | 14 | €3 | €4 | +€1 | +27.3% |
| Amounts payable | 17/49 | €32,291 | €21,935 | -€10,356 | -32.1% |
| Amounts payable within one year | 42/48 | €32,291 | €21,930 | -€10,361 | -32.1% |
| Trade debts | 44 | €5,132 | €3,346 | -€1,786 | -34.8% |
| Suppliers | 440/4 | €5,132 | €3,346 | -€1,786 | -34.8% |
| Taxes, remuneration and social security | 45 | €20,697 | €18,584 | -€2,113 | -10.2% |
| Taxes | 450/3 | €20,094 | €18,584 | -€1,511 | -7.5% |
| Remuneration and social security | 454/9 | €603 | - | -€603 | |
| Other amounts payable | 47/48 | €6,462 | - | -€6,462 | |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,310 | €1,087 | -€223 | -17.0% |
| Other operating charges | 640/8 | €844 | €644 | -€201 | -23.8% |
| Non-recurring operating charges | 66A | €181 | €936 | +€755 | +416.9% |
| Gross operating margin | 9900 | €48,866 | €60,005 | +€11,139 | +22.8% |
| Operating profit (loss) | 9901 | €46,531 | €57,339 | +€10,808 | +23.2% |
| Financial income | 75/76B | €614 | €2,052 | +€1,438 | +234.1% |
| Recurring financial income | 75 | €614 | €2,052 | +€1,438 | +234.1% |
| Financial charges | 65/66B | €102 | €280 | +€178 | +174.7% |
| Recurring financial charges | 65 | €102 | €280 | +€178 | +174.7% |
| Profit (loss) for the period before taxes | 9903 | €47,044 | €59,111 | +€12,067 | +25.7% |
| Income taxes | 67/77 | €13,407 | €16,551 | +€3,144 | +23.4% |
| Profit (loss) for the period | 9904 | €33,637 | €42,560 | +€8,923 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,637 | €42,560 | +€8,923 | +26.5% |
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 3 October 2026 via checked.be.