ALCOMETRICS: 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.
ALCOMETRICS
Largest movements
- Cash +€203,492
up €203,492 (+24.9%), from €818,406 to €1.0m
mainly Trade debts (+€119,099) and Tax, wage and social debts (+€113,209)
- Receivables within one year +€39,778
up €39,778 (+21.7%), from €183,249 to €223,027
of which Other amounts receivable: +€57,281
- Tangible fixed assets -€21,333
down €21,333 (-43.1%), from €49,494 to €28,161
of which Plant, machinery and equipment: -€20,580
- Trade debts +€119,099
up €119,099 (+900%), from €13,239 to €132,338
- Tax, wage and social debts +€113,209
up €113,209 (+64.4%), from €175,740 to €288,949
of which Taxes: +€93,838
- Gross operating margin -€160,381
down €160,381 (-40.6%), from €394,696 to €234,315
- Staff costs +€65,785
up €65,785 (+43.9%), from €149,865 to €215,650
- Taxes -€58,287
no longer reported in 2023 (was €58,287)
- Depreciation -€18,490
down €18,490 (-46.4%), from €39,824 to €21,334
- Other operating charges +€6,219
up €6,219 (+2,171%), from €286 to €6,505
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,052,504 | €1,274,440 | +€221,936 | +21.1% |
| Fixed assets | 21/28 | €50,849 | €29,515 | -€21,334 | -42.0% |
| Tangible fixed assets | 22/27 | €49,494 | €28,161 | -€21,333 | -43.1% |
| Plant, machinery and equipment | 23 | €46,635 | €26,055 | -€20,580 | -44.1% |
| Furniture and vehicles | 24 | €2,860 | €2,106 | -€754 | -26.4% |
| Financial fixed assets | 28 | €1,355 | €1,354 | -€1 | 0.0% |
| Current assets | 29/58 | €1,001,655 | €1,244,925 | +€243,270 | +24.3% |
| Amounts receivable within one year | 40/41 | €183,249 | €223,027 | +€39,778 | +21.7% |
| Trade receivables | 40 | €181,039 | €163,536 | -€17,503 | -9.7% |
| Other amounts receivable | 41 | €2,210 | €59,491 | +€57,281 | +2,591% |
| Cash at bank and in hand | 54/58 | €818,406 | €1,021,898 | +€203,492 | +24.9% |
| Total equity and liabilities | 10/49 | €1,052,504 | €1,274,440 | +€221,936 | +21.1% |
| Equity | 10/15 | €861,085 | €853,153 | -€7,932 | -0.9% |
| Contributions | 10/11 | €8,844 | €8,844 | -€0 | 0.0% |
| Reserves | 13 | €884 | €884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €884 | €884 | = | 0.0% |
| Reserves not available under the articles | 1311 | €884 | €884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €851,357 | €843,425 | -€7,932 | -0.9% |
| Amounts payable | 17/49 | €191,419 | €421,287 | +€229,868 | +120% |
| Amounts payable within one year | 42/48 | €191,419 | €421,287 | +€229,868 | +120% |
| Trade debts | 44 | €13,239 | €132,338 | +€119,099 | +900% |
| Suppliers | 440/4 | €13,239 | €132,338 | +€119,099 | +900% |
| Taxes, remuneration and social security | 45 | €175,740 | €288,949 | +€113,209 | +64.4% |
| Taxes | 450/3 | €145,986 | €239,824 | +€93,838 | +64.3% |
| Remuneration and social security | 454/9 | €29,754 | €49,125 | +€19,371 | +65.1% |
| Other amounts payable | 47/48 | €2,439 | - | -€2,439 | |
| Remuneration, social security and pensions | 62 | €149,865 | €215,650 | +€65,785 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,824 | €21,334 | -€18,490 | -46.4% |
| Other operating charges | 640/8 | €286 | €6,505 | +€6,219 | +2,171% |
| Gross operating margin | 9900 | €394,696 | €234,315 | -€160,381 | -40.6% |
| Operating profit (loss) | 9901 | €204,720 | -€9,174 | -€213,894 | |
| Financial income | 75/76B | - | €1,425 | +€1,425 | |
| Recurring financial income | 75 | - | €1,425 | +€1,425 | |
| Financial charges | 65/66B | €2,438 | €182 | -€2,256 | -92.5% |
| Recurring financial charges | 65 | €2,438 | €182 | -€2,256 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | €202,282 | -€7,931 | -€210,213 | |
| Income taxes | 67/77 | €58,287 | - | -€58,287 | |
| Profit (loss) for the period | 9904 | €143,995 | -€7,931 | -€151,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €143,995 | -€7,931 | -€151,926 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.