ALERT MANAGEMENT CONSULTANTS: what changed
ALERT MANAGEMENT CONSULTANTS
Largest movements
- Receivables within one year +€88,411
up €88,411 (+79.1%), from €111,716 to €200,127
of which Trade receivables: +€55,449
- Accrued charges and deferred income +€42,333
up €42,333 (+61.0%), from €69,359 to €111,692
- Profit (loss) carried forward +€19,299
up €19,299 (+18.5%), from -€104,504 to -€85,205
- Trade debts +€14,288
up €14,288 (+72.9%), from €19,605 to €33,892
- Tax, wage and social debts +€8,349
up €8,349 (+4.6%), from €180,359 to €188,709
of which Remuneration and social security: +€10,353
- Staff costs -€21,742
down €21,742 (-40.0%), from €54,317 to €32,575
- Gross operating margin +€11,816
up €11,816 (+17.7%), from €66,908 to €78,724
- Depreciation +€1,490
up €1,490 (+6.8%), from €21,802 to €23,292
- Financial income +€834
up €834 (+9,953%), from €8 to €842
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,034 | €325,132 | +€84,099 | +34.9% |
| Fixed assets | 21/28 | €126,143 | €124,964 | -€1,179 | -0.9% |
| Intangible fixed assets | 21 | €72,514 | €71,704 | -€810 | -1.1% |
| Tangible fixed assets | 22/27 | €540 | €170 | -€370 | -68.5% |
| Furniture and vehicles | 24 | €540 | €170 | -€370 | -68.5% |
| Financial fixed assets | 28 | €53,090 | €53,090 | = | 0.0% |
| Current assets | 29/58 | €114,890 | €200,169 | +€85,278 | +74.2% |
| Amounts receivable within one year | 40/41 | €111,716 | €200,127 | +€88,411 | +79.1% |
| Trade receivables | 40 | €109,677 | €165,126 | +€55,449 | +50.6% |
| Other amounts receivable | 41 | €2,039 | €35,001 | +€32,962 | +1,617% |
| Cash at bank and in hand | 54/58 | €3,174 | €42 | -€3,132 | -98.7% |
| Total equity and liabilities | 10/49 | €241,034 | €325,132 | +€84,099 | +34.9% |
| Equity | 10/15 | -€35,275 | -€15,976 | +€19,299 | +54.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50,637 | €50,637 | = | 0.0% |
| Distributable reserves | 133 | €50,637 | €50,637 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,504 | -€85,205 | +€19,299 | +18.5% |
| Amounts payable | 17/49 | €276,309 | €341,109 | +€64,800 | +23.5% |
| Amounts payable within one year | 42/48 | €206,949 | €229,417 | +€22,468 | +10.9% |
| Trade debts | 44 | €19,605 | €33,892 | +€14,288 | +72.9% |
| Suppliers | 440/4 | €19,605 | €33,892 | +€14,288 | +72.9% |
| Taxes, remuneration and social security | 45 | €180,359 | €188,709 | +€8,349 | +4.6% |
| Taxes | 450/3 | €12,049 | €10,046 | -€2,003 | -16.6% |
| Remuneration and social security | 454/9 | €168,310 | €178,662 | +€10,353 | +6.2% |
| Other amounts payable | 47/48 | €6,986 | €6,816 | -€170 | -2.4% |
| Accrued charges and deferred income | 492/3 | €69,359 | €111,692 | +€42,333 | +61.0% |
| Remuneration, social security and pensions | 62 | €54,317 | €32,575 | -€21,742 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,802 | €23,292 | +€1,490 | +6.8% |
| Other operating charges | 640/8 | €434 | - | -€434 | |
| Gross operating margin | 9900 | €66,908 | €78,724 | +€11,816 | +17.7% |
| Operating profit (loss) | 9901 | -€9,645 | €22,857 | +€32,503 | |
| Financial income | 75/76B | €8 | €842 | +€834 | +9,953% |
| Recurring financial income | 75 | €8 | €842 | +€834 | +9,953% |
| Financial charges | 65/66B | €1,299 | €863 | -€436 | -33.6% |
| Recurring financial charges | 65 | €1,299 | €863 | -€436 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,936 | €22,837 | +€33,772 | |
| Profit (loss) for the period | 9904 | -€10,936 | €22,837 | +€33,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,936 | €22,837 | +€33,772 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.