B-ALIVE: 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.
What changed
B-ALIVE
NACE 46.720, Wholesale of motor vehicle parts and accessories
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€62,467
2023 · €465,479-€403,011
Equity
€545,725
2023 · €483,258+€62,467
Cash
€61,860
2023 · €70,395-€8,534
Balance sheet total
€741,739
2023 · €891,162-€149,423
Largest movements
Assets
- Current investments -€131,083
down €131,083 (-16.4%), from €800,000 to €668,917
Equity and liabilities
- Other debts -€134,354
down €134,354 (-79.5%), from €169,079 to €34,726
- Reserves +€51,585
up €51,585 (+10.8%), from €475,590 to €527,175
of which Distributable reserves: +€51,585
- Provisions -€50,000
down €50,000 (-24.2%), from €206,216 to €156,216
of which Provisions for liabilities and charges: -€50,000
- Current portion of long-term debt -€14,063
down €14,063 (-75.0%), from €18,750 to €4,688
- Profit (loss) carried forward +€10,882
no longer reported in 2024 (was -€10,882)
Income statement
- Gross operating margin -€625,739
down €625,739, from €621,238 to -€4,501
- Provisions -€50,000
new in 2024: -€50,000
- Financial income +€35,693
up €35,693 (+1,849%), from €1,931 to €37,624
- Taxes +€10,487
new in 2024: €10,487
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.
Result 2023
€465,479
Gross operating margin
-€625,739
Provisions
+€50,000
Other operating charges
+€5,985
Financial income
+€35,693
Financial charges
+€950
Taxes
-€10,487
Deferred taxes and other
+€140,587
Result 2024
€62,467
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
-€120,867
Investment
+€131,083
Financing
-€18,750
Cash 2023
€70,395
From operations (derived)
-€120,867
Net result for the year
+€62,467
Receivables within one year
+€8,082
Deferred charges and accrued income
+€1,724
Provisions
-€50,000
Trade debts
-€1,474
Other debts
-€134,354
Accrued charges and deferred income
-€7,313
Investment (derived)
+€131,083
Current investments
+€131,083
Financing
-€18,750
Debts after one year
-€4,688
Current portion of long-term debt
-€14,063
Cash 2024
€61,860
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €891,162 | €741,739 | -€149,423 | -16.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €891,162 | €741,739 | -€149,423 | -16.8% |
| Amounts receivable within one year | 40/41 | €18,837 | €10,755 | -€8,082 | -42.9% |
| Trade receivables | 40 | €1,280 | - | -€1,280 | |
| Other amounts receivable | 41 | €17,557 | €10,755 | -€6,802 | -38.7% |
| Current investments | 50/53 | €800,000 | €668,917 | -€131,083 | -16.4% |
| Cash at bank and in hand | 54/58 | €70,395 | €61,860 | -€8,534 | -12.1% |
| Deferred charges and accrued income | 490/1 | €1,930 | €206 | -€1,724 | -89.3% |
| Total equity and liabilities | 10/49 | €891,162 | €741,739 | -€149,423 | -16.8% |
| Equity | 10/15 | €483,258 | €545,725 | +€62,467 | +12.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €475,590 | €527,175 | +€51,585 | +10.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €475,296 | €475,296 | = | 0.0% |
| Distributable reserves | 133 | €294 | €51,879 | +€51,585 | +17,526% |
| Profit (loss) carried forward | 14 | -€10,882 | - | +€10,882 | |
| Provisions and deferred taxes | 16 | €206,216 | €156,216 | -€50,000 | -24.2% |
| Provisions for liabilities and charges | 160/5 | €50,000 | - | -€50,000 | |
| Other liabilities and charges | 164/5 | €50,000 | - | -€50,000 | |
| Deferred taxes | 168 | €156,216 | €156,216 | = | 0.0% |
| Amounts payable | 17/49 | €201,688 | €39,798 | -€161,891 | -80.3% |
| Amounts payable after more than one year | 17 | €4,688 | - | -€4,688 | |
| Financial debts | 170/4 | €4,688 | - | -€4,688 | |
| Amounts payable within one year | 42/48 | €189,688 | €39,798 | -€149,890 | -79.0% |
| Current portion of amounts payable after more than one year | 42 | €18,750 | €4,688 | -€14,063 | -75.0% |
| Trade debts | 44 | €1,859 | €385 | -€1,474 | -79.3% |
| Suppliers | 440/4 | €1,859 | €385 | -€1,474 | -79.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €169,079 | €34,726 | -€134,354 | -79.5% |
| Accrued charges and deferred income | 492/3 | €7,313 | - | -€7,313 | |
| Non-recurring operating income | 76A | €629,376 | - | -€629,376 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€50,000 | -€50,000 | |
| Other operating charges | 640/8 | €6,111 | €126 | -€5,985 | -97.9% |
| Gross operating margin | 9900 | €621,238 | -€4,501 | -€625,739 | |
| Operating profit (loss) | 9901 | €615,127 | €45,373 | -€569,754 | -92.6% |
| Financial income | 75/76B | €1,931 | €37,624 | +€35,693 | +1,849% |
| Recurring financial income | 75 | €1,931 | €37,624 | +€35,693 | +1,849% |
| Financial charges | 65/66B | €10,993 | €10,043 | -€950 | -8.6% |
| Recurring financial charges | 65 | €10,993 | €10,043 | -€950 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €606,065 | €72,954 | -€533,111 | -88.0% |
| Transfer from deferred taxes | 780 | €15,629 | - | -€15,629 | |
| Transfer to deferred taxes | 680 | €156,216 | - | -€156,216 | |
| Income taxes | 67/77 | - | €10,487 | +€10,487 | |
| Profit (loss) for the period | 9904 | €465,479 | €62,467 | -€403,011 | -86.6% |
| Transfer from tax-exempt reserves | 789 | €1,033 | - | -€1,033 | |
| Transfer to tax-exempt reserves | 689 | €468,647 | - | -€468,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,136 | €62,467 | +€64,604 |
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 19 October 2026 via checked.be.