ALBA CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€951,900
up €951,900 (+1,201%), from €79,285 to €1.0m
of which Trade receivables: +€975,976
- Cash +€224,134
up €224,134 (+1,519%), from €14,758 to €238,893
mainly Debts after one year (+€1.1m) and Other debts (+€84,700)
- Debts after one year +€1.1m
new in 2025: €1.1m
- Profit (loss) carried forward -€86,773
down €86,773 (-100.0%), from €86,804 to €31
- Other debts +€84,700
new in 2025: €84,700
- Trade debts +€60,729
up €60,729 (+9,021%), from €673 to €61,402
- Accrued charges and deferred income +€15,640
new in 2025: €15,640
- Gross operating margin +€157,161
up €157,161 (+338%), from €46,564 to €203,725
- Financial charges +€149,999
up €149,999 (+8,290%), from €1,810 to €151,809
- Financial income +€56,963
up €56,963 (+1,187%), from €4,799 to €61,762
- Taxes +€13,970
up €13,970 (+115%), from €12,110 to €26,080
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,578 | €1,277,399 | +€1.2m | +1,209% |
| Fixed assets | 21/28 | €3,218 | €4,347 | +€1,130 | +35.1% |
| Tangible fixed assets | 22/27 | €3,218 | €4,347 | +€1,130 | +35.1% |
| Furniture and vehicles | 24 | €3,218 | €4,347 | +€1,130 | +35.1% |
| Current assets | 29/58 | €94,360 | €1,273,052 | +€1.2m | +1,249% |
| Amounts receivable within one year | 40/41 | €79,285 | €1,031,185 | +€951,900 | +1,201% |
| Trade receivables | 40 | €90 | €976,066 | +€975,976 | +1,084,418% |
| Other amounts receivable | 41 | €79,195 | €55,119 | -€24,076 | -30.4% |
| Cash at bank and in hand | 54/58 | €14,758 | €238,893 | +€224,134 | +1,519% |
| Deferred charges and accrued income | 490/1 | €316 | €2,974 | +€2,658 | +840% |
| Total equity and liabilities | 10/49 | €97,578 | €1,277,399 | +€1.2m | +1,209% |
| Equity | 10/15 | €92,804 | €6,031 | -€86,773 | -93.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,804 | €31 | -€86,773 | -100.0% |
| Amounts payable | 17/49 | €4,773 | €1,271,368 | +€1.3m | +26,535% |
| Amounts payable after more than one year | 17 | - | €1,101,825 | +€1.1m | |
| Financial debts | 170/4 | - | €1,101,825 | +€1.1m | |
| Amounts payable within one year | 42/48 | €4,773 | €153,902 | +€149,129 | +3,124% |
| Trade debts | 44 | €673 | €61,402 | +€60,729 | +9,021% |
| Suppliers | 440/4 | €673 | €61,402 | +€60,729 | +9,021% |
| Taxes, remuneration and social security | 45 | €4,100 | €7,800 | +€3,700 | +90.2% |
| Taxes | 450/3 | €4,100 | €7,800 | +€3,700 | +90.2% |
| Other amounts payable | 47/48 | - | €84,700 | +€84,700 | |
| Accrued charges and deferred income | 492/3 | - | €15,640 | +€15,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,715 | €2,773 | +€1,058 | +61.7% |
| Other operating charges | 640/8 | €410 | €898 | +€488 | +119% |
| Gross operating margin | 9900 | €46,564 | €203,725 | +€157,161 | +338% |
| Operating profit (loss) | 9901 | €44,440 | €200,054 | +€155,614 | +350% |
| Financial income | 75/76B | €4,799 | €61,762 | +€56,963 | +1,187% |
| Recurring financial income | 75 | €4,799 | €61,762 | +€56,963 | +1,187% |
| Financial charges | 65/66B | €1,810 | €151,809 | +€149,999 | +8,290% |
| Recurring financial charges | 65 | €1,810 | €151,809 | +€149,999 | +8,290% |
| Profit (loss) for the period before taxes | 9903 | €47,430 | €110,007 | +€62,577 | +132% |
| Income taxes | 67/77 | €12,110 | €26,080 | +€13,970 | +115% |
| Profit (loss) for the period | 9904 | €35,319 | €83,927 | +€48,608 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €35,319 | €83,927 | +€48,608 | +138% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.