HEAM ALALI: 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.
HEAM ALALI
Largest movements
- Receivables within one year +€30,678
up €30,678 (+6,391%), from €480 to €31,158
- Cash -€362
down €362 (-28.6%), from €1,266 to €904
mainly Net result for the year (-€31,358) and Receivables within one year (-€30,678)
- Profit (loss) carried forward -€31,486
down €31,486 (-60.9%), from -€51,686 to -€83,172
- Trade debts +€30,022
up €30,022 (+2,292%), from €1,310 to €31,332
- Other debts +€24,534
up €24,534 (+67.8%), from €36,211 to €60,744
- Tax, wage and social debts +€7,437
up €7,437 (+66.3%), from €11,222 to €18,658
of which Remuneration and social security: +€12,049
- Turnover -€17,591
down €17,591 (-22.2%), from €79,238 to €61,647
- Gross operating margin -€8,899
down €8,899 (-21.6%), from €41,191 to €32,292
- Purchases and services -€8,691
down €8,691 (-22.8%), from €38,046 to €29,355
- Staff costs +€3,131
up €3,131 (+5.2%), from €60,023 to €63,154
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,746 | €32,063 | +€30,316 | +1,736% |
| Current assets | 29/58 | €1,746 | €32,063 | +€30,316 | +1,736% |
| Amounts receivable within one year | 40/41 | €480 | €31,158 | +€30,678 | +6,391% |
| Trade receivables | 40 | €480 | €31,158 | +€30,678 | +6,391% |
| Cash at bank and in hand | 54/58 | €1,266 | €904 | -€362 | -28.6% |
| Total equity and liabilities | 10/49 | €1,746 | €32,063 | +€30,316 | +1,736% |
| Equity | 10/15 | -€47,186 | -€78,672 | -€31,486 | -66.7% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,686 | -€83,172 | -€31,486 | -60.9% |
| Amounts payable | 17/49 | €48,932 | €110,734 | +€61,802 | +126% |
| Amounts payable within one year | 42/48 | €48,932 | €110,734 | +€61,802 | +126% |
| Financial debts | 43 | €190 | - | -€190 | |
| Credit institutions | 430/8 | €190 | - | -€190 | |
| Trade debts | 44 | €1,310 | €31,332 | +€30,022 | +2,292% |
| Suppliers | 440/4 | €1,310 | €31,332 | +€30,022 | +2,292% |
| Taxes, remuneration and social security | 45 | €11,222 | €18,658 | +€7,437 | +66.3% |
| Taxes | 450/3 | €11,222 | €6,609 | -€4,612 | -41.1% |
| Remuneration and social security | 454/9 | - | €12,049 | +€12,049 | |
| Other amounts payable | 47/48 | €36,211 | €60,744 | +€24,534 | +67.8% |
| Turnover | 70 | €79,238 | €61,647 | -€17,591 | -22.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,046 | €29,355 | -€8,691 | -22.8% |
| Remuneration, social security and pensions | 62 | €60,023 | €63,154 | +€3,131 | +5.2% |
| Other operating charges | 640/8 | €118 | €63 | -€55 | -46.5% |
| Gross operating margin | 9900 | €41,191 | €32,292 | -€8,899 | -21.6% |
| Operating profit (loss) | 9901 | -€18,950 | -€30,925 | -€11,975 | -63.2% |
| Financial income | 75/76B | €600 | - | -€600 | |
| Recurring financial income | 75 | €600 | - | -€600 | |
| Financial charges | 65/66B | €329 | €433 | +€104 | +31.7% |
| Recurring financial charges | 65 | €329 | €433 | +€104 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,678 | -€31,358 | -€12,680 | -67.9% |
| Profit (loss) for the period | 9904 | -€18,678 | -€31,358 | -€12,680 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,678 | -€31,358 | -€12,680 | -67.9% |
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 28 October 2026 via checked.be.