ALOUIS: 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.
ALOUIS
Largest movements
- Tangible fixed assets -€59,643
down €59,643 (-9.1%), from €657,268 to €597,624
- Cash -€31,547
down €31,547 (-87.2%), from €36,158 to €4,611
mainly Debts after one year (-€75,090) and Net result for the year (-€25,127)
- Debts after one year -€75,090
down €75,090 (-21.3%), from €352,353 to €277,262
- Tax, wage and social debts +€31,404
up €31,404 (+47.7%), from €65,857 to €97,261
of which Taxes: +€33,280
- Profit (loss) carried forward -€25,127
down €25,127 (-34.2%), from -€73,475 to -€98,602
- Other debts -€23,767
down €23,767 (-31.2%), from €76,211 to €52,444
- Staff costs -€10,952
down €10,952 (-6.4%), from €170,409 to €159,457
- Financial charges -€6,067
down €6,067 (-42.6%), from €14,247 to €8,180
- Other operating charges +€3,344
up €3,344 (+154%), from €2,176 to €5,520
- Gross operating margin -€2,923
down €2,923 (-1.4%), from €202,380 to €199,457
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €721,450 | €628,312 | -€93,139 | -12.9% |
| Fixed assets | 21/28 | €657,768 | €598,124 | -€59,643 | -9.1% |
| Tangible fixed assets | 22/27 | €657,268 | €597,624 | -€59,643 | -9.1% |
| Land and buildings | 22 | €459,177 | €437,300 | -€21,877 | -4.8% |
| Plant, machinery and equipment | 23 | €157,898 | €136,348 | -€21,550 | -13.6% |
| Furniture and vehicles | 24 | €40,193 | €23,977 | -€16,216 | -40.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €63,683 | €30,187 | -€33,495 | -52.6% |
| Stocks and contracts in progress | 3 | €22,451 | €23,072 | +€621 | +2.8% |
| Stocks | 30/36 | €22,451 | €23,072 | +€621 | +2.8% |
| Amounts receivable within one year | 40/41 | €5,074 | €2,504 | -€2,570 | -50.6% |
| Other amounts receivable | 41 | €5,074 | €2,504 | -€2,570 | -50.6% |
| Cash at bank and in hand | 54/58 | €36,158 | €4,611 | -€31,547 | -87.2% |
| Total equity and liabilities | 10/49 | €721,450 | €628,312 | -€93,139 | -12.9% |
| Equity | 10/15 | €26,931 | €1,804 | -€25,127 | -93.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €406 | €406 | = | 0.0% |
| Non-distributable reserves | 130/1 | €406 | €406 | = | 0.0% |
| Reserves not available under the articles | 1311 | €406 | €406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,475 | -€98,602 | -€25,127 | -34.2% |
| Amounts payable | 17/49 | €694,520 | €626,507 | -€68,012 | -9.8% |
| Amounts payable after more than one year | 17 | €352,353 | €277,262 | -€75,090 | -21.3% |
| Financial debts | 170/4 | €352,353 | €277,262 | -€75,090 | -21.3% |
| Amounts payable within one year | 42/48 | €342,167 | €348,659 | +€6,492 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €78,400 | €75,090 | -€3,309 | -4.2% |
| Trade debts | 44 | €121,699 | €123,864 | +€2,165 | +1.8% |
| Suppliers | 440/4 | €121,699 | €123,864 | +€2,165 | +1.8% |
| Taxes, remuneration and social security | 45 | €65,857 | €97,261 | +€31,404 | +47.7% |
| Taxes | 450/3 | €8,750 | €42,029 | +€33,280 | +380% |
| Remuneration and social security | 454/9 | €57,107 | €55,231 | -€1,876 | -3.3% |
| Other amounts payable | 47/48 | €76,211 | €52,444 | -€23,767 | -31.2% |
| Accrued charges and deferred income | 492/3 | - | €586 | +€586 | |
| Remuneration, social security and pensions | 62 | €170,409 | €159,457 | -€10,952 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,910 | €51,805 | -€1,105 | -2.1% |
| Other operating charges | 640/8 | €2,176 | €5,520 | +€3,344 | +154% |
| Gross operating margin | 9900 | €202,380 | €199,457 | -€2,923 | -1.4% |
| Operating profit (loss) | 9901 | -€23,115 | -€17,325 | +€5,789 | +25.0% |
| Financial income | 75/76B | €40 | €379 | +€339 | +841% |
| Recurring financial income | 75 | €40 | €379 | +€339 | +841% |
| Financial charges | 65/66B | €14,247 | €8,180 | -€6,067 | -42.6% |
| Recurring financial charges | 65 | €14,247 | €8,180 | -€6,067 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€37,322 | -€25,127 | +€12,195 | +32.7% |
| Income taxes | 67/77 | €17 | - | -€17 | |
| Profit (loss) for the period | 9904 | -€37,339 | -€25,127 | +€12,212 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,339 | -€25,127 | +€12,212 | +32.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.