Alberes 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.
Alberes Consulting
Largest movements
- Cash +€2,820
up €2,820 (+2,402%), from €117 to €2,937
mainly Net result for the year (+€5,060) and Tax, wage and social debts (+€878)
- Receivables within one year -€269
down €269 (-6.9%), from €3,893 to €3,624
- Deferred charges and accrued income +€173
up €173 (+120%), from €144 to €317
- Profit (loss) carried forward +€2,932
no longer reported in 2025 (was -€2,932)
- Reserves +€2,128
new in 2025: €2,128
- Trade debts -€1,714
down €1,714 (-94.5%), from €1,813 to €99
- Debts after one year -€1,500
down €1,500 (-60.0%), from €2,500 to €1,000
- Tax, wage and social debts +€878
up €878 (+323%), from €272 to €1,150
- Gross operating margin +€8,814
up €8,814, from -€2,713 to €6,101
- Taxes +€878
new in 2025: €878
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 | €4,154 | €6,878 | +€2,724 | +65.6% |
| Current assets | 29/58 | €4,154 | €6,878 | +€2,724 | +65.6% |
| Amounts receivable within one year | 40/41 | €3,893 | €3,624 | -€269 | -6.9% |
| Other amounts receivable | 41 | €3,893 | €3,624 | -€269 | -6.9% |
| Cash at bank and in hand | 54/58 | €117 | €2,937 | +€2,820 | +2,402% |
| Deferred charges and accrued income | 490/1 | €144 | €317 | +€173 | +120% |
| Total equity and liabilities | 10/49 | €4,154 | €6,878 | +€2,724 | +65.6% |
| Equity | 10/15 | -€432 | €4,628 | +€5,060 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €2,128 | +€2,128 | |
| Distributable reserves | 133 | - | €2,128 | +€2,128 | |
| Profit (loss) carried forward | 14 | -€2,932 | - | +€2,932 | |
| Amounts payable | 17/49 | €4,586 | €2,249 | -€2,336 | -50.9% |
| Amounts payable after more than one year | 17 | €2,500 | €1,000 | -€1,500 | -60.0% |
| Financial debts | 170/4 | €2,500 | €1,000 | -€1,500 | -60.0% |
| Amounts payable within one year | 42/48 | €2,086 | €1,249 | -€836 | -40.1% |
| Trade debts | 44 | €1,813 | €99 | -€1,714 | -94.5% |
| Suppliers | 440/4 | €1,813 | €99 | -€1,714 | -94.5% |
| Taxes, remuneration and social security | 45 | €272 | €1,150 | +€878 | +323% |
| Taxes | 450/3 | €272 | €1,150 | +€878 | +323% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€2,713 | €6,101 | +€8,814 | |
| Operating profit (loss) | 9901 | -€2,831 | €5,981 | +€8,812 | |
| Financial charges | 65/66B | €100 | €43 | -€57 | -57.2% |
| Recurring financial charges | 65 | €100 | €43 | -€57 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,932 | €5,938 | +€8,870 | |
| Income taxes | 67/77 | - | €878 | +€878 | |
| Profit (loss) for the period | 9904 | -€2,932 | €5,060 | +€7,992 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,932 | €5,060 | +€7,992 |
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 26 October 2026 via checked.be.