ALVI: 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.
ALVI
Largest movements
- Receivables within one year +€8,957
up €8,957 (+75.9%), from €11,799 to €20,756
of which Trade receivables: +€9,000
- Profit (loss) carried forward +€7,980
up €7,980 (+11.6%), from -€68,837 to -€60,857
- Other debts +€767
up €767 (+1.1%), from €70,560 to €71,327
- Gross operating margin -€676
down €676 (-7.7%), from €8,725 to €8,049
- Other operating charges -€300
no longer reported in 2024 (was €300)
- Purchases and services -€275
no longer reported in 2024 (was €275)
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 | €26,357 | €35,299 | +€8,942 | +33.9% |
| Fixed assets | 21/28 | €20 | - | -€20 | |
| Tangible fixed assets | 22/27 | €20 | - | -€20 | |
| Plant, machinery and equipment | 23 | €20 | - | -€20 | |
| Current assets | 29/58 | €26,337 | €35,299 | +€8,962 | +34.0% |
| Stocks and contracts in progress | 3 | €14,538 | €14,538 | -€1 | 0.0% |
| Stocks | 30/36 | €14,538 | €14,538 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €11,799 | €20,756 | +€8,957 | +75.9% |
| Trade receivables | 40 | €11,495 | €20,495 | +€9,000 | +78.3% |
| Other amounts receivable | 41 | €304 | €261 | -€43 | -14.0% |
| Cash at bank and in hand | 54/58 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €26,357 | €35,299 | +€8,942 | +33.9% |
| Equity | 10/15 | -€45,758 | -€37,778 | +€7,980 | +17.4% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €4,487 | €4,487 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,008 | €2,008 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €2,008 | €2,008 | -€0 | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€68,837 | -€60,857 | +€7,980 | +11.6% |
| Amounts payable | 17/49 | €72,115 | €73,077 | +€962 | +1.3% |
| Amounts payable within one year | 42/48 | €72,115 | €73,077 | +€962 | +1.3% |
| Trade debts | 44 | €1,460 | €1,750 | +€290 | +19.9% |
| Suppliers | 440/4 | €1,460 | €1,750 | +€290 | +19.9% |
| Taxes, remuneration and social security | 45 | €95 | - | -€95 | |
| Taxes | 450/3 | €95 | - | -€95 | |
| Other amounts payable | 47/48 | €70,560 | €71,327 | +€767 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €275 | - | -€275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79 | €20 | -€59 | -75.0% |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Gross operating margin | 9900 | €8,725 | €8,049 | -€676 | -7.7% |
| Operating profit (loss) | 9901 | €8,346 | €8,030 | -€316 | -3.8% |
| Financial charges | 65/66B | €41 | €49 | +€8 | +18.6% |
| Recurring financial charges | 65 | €41 | €49 | +€8 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €8,305 | €7,981 | -€324 | -3.9% |
| Profit (loss) for the period | 9904 | €8,305 | €7,981 | -€324 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,305 | €7,981 | -€324 | -3.9% |
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 1 October 2026 via checked.be.