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 -€159,203
down €159,203 (-53.3%), from €298,881 to €139,679
of which Other amounts receivable: -€158,553
- Cash -€5,448
down €5,448 (-32.5%), from €16,787 to €11,339
mainly Other debts (-€217,776) and Current portion of long-term debt (-€16,674)
- Other debts -€217,776
down €217,776 (-100%), from €217,776 to €0
- Profit (loss) carried forward +€77,616
up €77,616 (+22.5%), from -€344,437 to -€266,821
- Current portion of long-term debt -€16,674
down €16,674 (-100%), from €16,674 to €0
- Financial income -€8,663
down €8,663 (-46.7%), from €18,546 to €9,883
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 | €476,398 | €319,820 | -€156,578 | -32.9% |
| Fixed assets | 21/28 | €906 | €906 | = | 0.0% |
| Tangible fixed assets | 22/27 | €906 | €906 | = | 0.0% |
| Other tangible fixed assets | 26 | €906 | €906 | = | 0.0% |
| Current assets | 29/58 | €475,492 | €318,914 | -€156,578 | -32.9% |
| Amounts receivable after more than one year | 29 | €157,988 | €162,459 | +€4,471 | +2.8% |
| Other amounts receivable | 291 | €157,988 | €162,459 | +€4,471 | +2.8% |
| Amounts receivable within one year | 40/41 | €298,881 | €139,679 | -€159,203 | -53.3% |
| Trade receivables | 40 | €9,849 | €9,199 | -€650 | -6.6% |
| Other amounts receivable | 41 | €289,032 | €130,480 | -€158,553 | -54.9% |
| Cash at bank and in hand | 54/58 | €16,787 | €11,339 | -€5,448 | -32.5% |
| Deferred charges and accrued income | 490/1 | €1,836 | €5,438 | +€3,602 | +196% |
| Total equity and liabilities | 10/49 | €476,398 | €319,820 | -€156,578 | -32.9% |
| Equity | 10/15 | €236,763 | €314,379 | +€77,616 | +32.8% |
| Contributions | 10/11 | €575,000 | €575,000 | = | 0.0% |
| Capital | 10 | €575,000 | €575,000 | = | 0.0% |
| Issued capital | 100 | €575,000 | €575,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344,437 | -€266,821 | +€77,616 | +22.5% |
| Amounts payable | 17/49 | €239,635 | €5,441 | -€234,194 | -97.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €238,521 | €5,441 | -€233,079 | -97.7% |
| Current portion of amounts payable after more than one year | 42 | €16,674 | €0 | -€16,674 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,071 | €5,441 | +€1,371 | +33.7% |
| Suppliers | 440/4 | €4,071 | €5,441 | +€1,371 | +33.7% |
| Other amounts payable | 47/48 | €217,776 | €0 | -€217,776 | -100% |
| Accrued charges and deferred income | 492/3 | €1,114 | €0 | -€1,114 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €3,200 | €3,347 | +€147 | +4.6% |
| Gross operating margin | 9900 | €73,627 | €73,654 | +€27 | 0.0% |
| Operating profit (loss) | 9901 | €70,427 | €70,306 | -€120 | -0.2% |
| Financial income | 75/76B | €18,546 | €9,883 | -€8,663 | -46.7% |
| Recurring financial income | 75 | €18,546 | €9,883 | -€8,663 | -46.7% |
| Financial charges | 65/66B | €349 | €281 | -€68 | -19.5% |
| Recurring financial charges | 65 | €349 | €281 | -€68 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €88,624 | €79,908 | -€8,715 | -9.8% |
| Income taxes | 67/77 | €2,246 | €2,292 | +€47 | +2.1% |
| Profit (loss) for the period | 9904 | €86,378 | €77,616 | -€8,762 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,378 | €77,616 | -€8,762 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.