IMPRESSION D'ALFONSO MARIO: 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.
IMPRESSION D'ALFONSO MARIO
Largest movements
- Receivables within one year -€12,532
down €12,532 (-73.8%), from €16,986 to €4,454
of which Other amounts receivable: -€12,180
- Intangible fixed assets -€2,261
down €2,261 (-11.3%), from €19,940 to €17,679
- Tangible fixed assets +€973
up €973 (+3.3%), from €29,365 to €30,337
of which Other tangible fixed assets: +€4,050
- Debts after one year -€22,095
down €22,095 (-40.7%), from €54,272 to €32,177
- Tax, wage and social debts +€4,154
up €4,154 (+390%), from €1,066 to €5,220
- Current portion of long-term debt +€1,461
up €1,461 (+22.9%), from €6,384 to €7,845
- Profit (loss) carried forward +€1,076
up €1,076 (+72.9%), from €1,475 to €2,551
- Trade debts +€945
up €945 (+66.6%), from €1,419 to €2,364
- Gross operating margin +€4,624
up €4,624 (+58.8%), from €7,860 to €12,485
- Financial charges +€2,908
up €2,908 (+214%), from €1,361 to €4,268
- Depreciation +€1,649
up €1,649 (+44.5%), from €3,709 to €5,357
- Other operating charges +€600
up €600 (+71.5%), from €840 to €1,440
- Taxes -€134
down €134 (-26.9%), from €497 to €363
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 | €84,616 | €70,340 | -€14,276 | -16.9% |
| Fixed assets | 21/28 | €51,765 | €50,481 | -€1,283 | -2.5% |
| Intangible fixed assets | 21 | €19,940 | €17,679 | -€2,261 | -11.3% |
| Tangible fixed assets | 22/27 | €29,365 | €30,337 | +€973 | +3.3% |
| Plant, machinery and equipment | 23 | €26,430 | €24,773 | -€1,657 | -6.3% |
| Furniture and vehicles | 24 | €2,935 | €1,514 | -€1,421 | -48.4% |
| Other tangible fixed assets | 26 | - | €4,050 | +€4,050 | |
| Financial fixed assets | 28 | €2,460 | €2,465 | +€5 | +0.2% |
| Current assets | 29/58 | €32,852 | €19,859 | -€12,993 | -39.5% |
| Stocks and contracts in progress | 3 | €14,450 | €14,450 | = | 0.0% |
| Stocks | 30/36 | €14,450 | €14,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,986 | €4,454 | -€12,532 | -73.8% |
| Trade receivables | 40 | €4,799 | €4,447 | -€352 | -7.3% |
| Other amounts receivable | 41 | €12,187 | €7 | -€12,180 | -99.9% |
| Cash at bank and in hand | 54/58 | €1,329 | €955 | -€374 | -28.1% |
| Deferred charges and accrued income | 490/1 | €87 | - | -€87 | |
| Total equity and liabilities | 10/49 | €84,616 | €70,340 | -€14,276 | -16.9% |
| Equity | 10/15 | €21,475 | €22,551 | +€1,076 | +5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,475 | €2,551 | +€1,076 | +72.9% |
| Amounts payable | 17/49 | €63,141 | €47,789 | -€15,352 | -24.3% |
| Amounts payable after more than one year | 17 | €54,272 | €32,177 | -€22,095 | -40.7% |
| Financial debts | 170/4 | €54,272 | €32,177 | -€22,095 | -40.7% |
| Amounts payable within one year | 42/48 | €8,869 | €15,429 | +€6,560 | +74.0% |
| Current portion of amounts payable after more than one year | 42 | €6,384 | €7,845 | +€1,461 | +22.9% |
| Trade debts | 44 | €1,419 | €2,364 | +€945 | +66.6% |
| Suppliers | 440/4 | €1,419 | €2,364 | +€945 | +66.6% |
| Taxes, remuneration and social security | 45 | €1,066 | €5,220 | +€4,154 | +390% |
| Taxes | 450/3 | €1,066 | €5,220 | +€4,154 | +390% |
| Accrued charges and deferred income | 492/3 | - | €183 | +€183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,709 | €5,357 | +€1,649 | +44.5% |
| Other operating charges | 640/8 | €840 | €1,440 | +€600 | +71.5% |
| Gross operating margin | 9900 | €7,860 | €12,485 | +€4,624 | +58.8% |
| Operating profit (loss) | 9901 | €3,312 | €5,688 | +€2,376 | +71.7% |
| Financial income | 75/76B | €20 | €19 | -€1 | -6.2% |
| Recurring financial income | 75 | €20 | €19 | -€1 | -6.2% |
| Financial charges | 65/66B | €1,361 | €4,268 | +€2,908 | +214% |
| Recurring financial charges | 65 | €1,361 | €4,268 | +€2,908 | +214% |
| Profit (loss) for the period before taxes | 9903 | €1,972 | €1,439 | -€533 | -27.0% |
| Income taxes | 67/77 | €497 | €363 | -€134 | -26.9% |
| Profit (loss) for the period | 9904 | €1,475 | €1,076 | -€400 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,475 | €1,076 | -€400 | -27.1% |
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 21 October 2026 via checked.be.