ALF 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.
ALF Consult
Largest movements
- Cash +€37,797
up €37,797 (+42.0%), from €89,916 to €127,714
mainly Other debts (+€77,380) and Net result for the year (+€74,240)
- Receivables within one year -€24,628
down €24,628 (-21.5%), from €114,384 to €89,756
of which Other amounts receivable: -€36,868
- Other debts +€77,380
up €77,380 (+152%), from €50,787 to €128,167
- Profit (loss) carried forward -€75,760
down €75,760 (-73.9%), from €102,489 to €26,729
- Tax, wage and social debts +€11,425
up €11,425 (+22.3%), from €51,327 to €62,752
- Gross operating margin -€39,731
down €39,731 (-29.3%), from €135,700 to €95,969
- Taxes -€9,573
down €9,573 (-31.6%), from €30,307 to €20,734
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 | €206,491 | €219,405 | +€12,914 | +6.3% |
| Fixed assets | 21/28 | €625 | €313 | -€313 | -50.0% |
| Tangible fixed assets | 22/27 | €625 | €313 | -€313 | -50.0% |
| Furniture and vehicles | 24 | €625 | €313 | -€313 | -50.0% |
| Current assets | 29/58 | €205,866 | €219,092 | +€13,226 | +6.4% |
| Amounts receivable within one year | 40/41 | €114,384 | €89,756 | -€24,628 | -21.5% |
| Trade receivables | 40 | €61,461 | €73,700 | +€12,239 | +19.9% |
| Other amounts receivable | 41 | €52,923 | €16,056 | -€36,868 | -69.7% |
| Cash at bank and in hand | 54/58 | €89,916 | €127,714 | +€37,797 | +42.0% |
| Deferred charges and accrued income | 490/1 | €1,565 | €1,623 | +€58 | +3.7% |
| Total equity and liabilities | 10/49 | €206,491 | €219,405 | +€12,914 | +6.3% |
| Equity | 10/15 | €103,489 | €27,729 | -€75,760 | -73.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,489 | €26,729 | -€75,760 | -73.9% |
| Amounts payable | 17/49 | €103,002 | €191,675 | +€88,674 | +86.1% |
| Amounts payable within one year | 42/48 | €103,002 | €191,675 | +€88,674 | +86.1% |
| Trade debts | 44 | €888 | €756 | -€132 | -14.9% |
| Suppliers | 440/4 | €888 | €756 | -€132 | -14.9% |
| Taxes, remuneration and social security | 45 | €51,327 | €62,752 | +€11,425 | +22.3% |
| Taxes | 450/3 | €51,327 | €62,752 | +€11,425 | +22.3% |
| Other amounts payable | 47/48 | €50,787 | €128,167 | +€77,380 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €313 | = | 0.0% |
| Other operating charges | 640/8 | €899 | €1,818 | +€920 | +102% |
| Gross operating margin | 9900 | €135,700 | €95,969 | -€39,731 | -29.3% |
| Operating profit (loss) | 9901 | €134,489 | €93,839 | -€40,651 | -30.2% |
| Financial income | 75/76B | €1,503 | €1,686 | +€183 | +12.1% |
| Recurring financial income | 75 | €1,503 | €1,686 | +€183 | +12.1% |
| Financial charges | 65/66B | €167 | €550 | +€382 | +228% |
| Recurring financial charges | 65 | €167 | €550 | +€382 | +228% |
| Profit (loss) for the period before taxes | 9903 | €135,825 | €94,975 | -€40,850 | -30.1% |
| Income taxes | 67/77 | €30,307 | €20,734 | -€9,573 | -31.6% |
| Profit (loss) for the period | 9904 | €105,518 | €74,240 | -€31,278 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €105,518 | €74,240 | -€31,278 | -29.6% |
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 17 October 2026 via checked.be.