Alba Consult: 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.
Alba Consult
Largest movements
- Receivables within one year -€8,178
down €8,178 (-15.2%), from €53,638 to €45,460
of which Trade receivables: -€21,525
- Cash +€7,855
up €7,855 (+70.1%), from €11,206 to €19,062
mainly Receivables within one year (+€8,178) and Trade debts (+€1,973)
- Tangible fixed assets -€1,008
down €1,008 (-10.6%), from €9,513 to €8,505
of which Land and buildings: -€1,189
- Trade debts +€1,973
new in 2024: €1,973
- Tax, wage and social debts -€1,654
down €1,654 (-16.0%), from €10,314 to €8,659
of which Taxes: -€2,654
- Profit (loss) carried forward -€1,649
down €1,649 (-2.9%), from €56,343 to €54,694
- Purchases and services +€17,573
up €17,573 (+58.0%), from €30,307 to €47,880
- Gross operating margin -€13,966
down €13,966 (-14.7%), from €94,921 to €80,955
- Staff costs +€13,690
up €13,690 (+26.0%), from €52,590 to €66,280
- Taxes -€9,146
down €9,146 (-34.9%), from €26,200 to €17,054
- Turnover +€3,607
up €3,607 (+2.9%), from €125,228 to €128,835
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 | €74,357 | €73,026 | -€1,331 | -1.8% |
| Fixed assets | 21/28 | €9,513 | €8,505 | -€1,008 | -10.6% |
| Tangible fixed assets | 22/27 | €9,513 | €8,505 | -€1,008 | -10.6% |
| Land and buildings | 22 | €9,513 | €8,324 | -€1,189 | -12.5% |
| Furniture and vehicles | 24 | - | €181 | +€181 | |
| Current assets | 29/58 | €64,844 | €64,522 | -€323 | -0.5% |
| Amounts receivable within one year | 40/41 | €53,638 | €45,460 | -€8,178 | -15.2% |
| Trade receivables | 40 | €28,396 | €6,871 | -€21,525 | -75.8% |
| Other amounts receivable | 41 | €25,243 | €38,590 | +€13,347 | +52.9% |
| Cash at bank and in hand | 54/58 | €11,206 | €19,062 | +€7,855 | +70.1% |
| Total equity and liabilities | 10/49 | €74,357 | €73,026 | -€1,331 | -1.8% |
| Equity | 10/15 | €64,043 | €62,394 | -€1,649 | -2.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Revaluation surpluses | 12 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,343 | €54,694 | -€1,649 | -2.9% |
| Amounts payable | 17/49 | €10,314 | €10,632 | +€319 | +3.1% |
| Amounts payable within one year | 42/48 | €10,314 | €10,632 | +€319 | +3.1% |
| Trade debts | 44 | - | €1,973 | +€1,973 | |
| Suppliers | 440/4 | - | €1,973 | +€1,973 | |
| Taxes, remuneration and social security | 45 | €10,314 | €8,659 | -€1,654 | -16.0% |
| Taxes | 450/3 | €10,314 | €7,659 | -€2,654 | -25.7% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €125,228 | €128,835 | +€3,607 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €30,307 | €47,880 | +€17,573 | +58.0% |
| Remuneration, social security and pensions | 62 | €52,590 | €66,280 | +€13,690 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,189 | €1,280 | +€91 | +7.6% |
| Other operating charges | 640/8 | €753 | €370 | -€384 | -51.0% |
| Gross operating margin | 9900 | €94,921 | €80,955 | -€13,966 | -14.7% |
| Operating profit (loss) | 9901 | €40,388 | €13,026 | -€27,362 | -67.7% |
| Financial income | 75/76B | - | €2,454 | +€2,454 | |
| Recurring financial income | 75 | - | €2,454 | +€2,454 | |
| Financial charges | 65/66B | €76 | €76 | -€0 | 0.0% |
| Recurring financial charges | 65 | €76 | €76 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €40,313 | €15,405 | -€24,908 | -61.8% |
| Income taxes | 67/77 | €26,200 | €17,054 | -€9,146 | -34.9% |
| Profit (loss) for the period | 9904 | €14,113 | -€1,649 | -€15,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,113 | -€1,649 | -€15,762 |
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 19 October 2026 via checked.be.