ALFA BATI-RENO: 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.
ALFA BATI-RENO
Largest movements
- Cash +€3,139
up €3,139 (+69.3%), from €4,533 to €7,673
mainly Tax, wage and social debts (+€3,190) and Receivables within one year (+€2,880)
- Receivables within one year -€2,880
down €2,880 (-33.0%), from €8,715 to €5,835
of which Trade receivables: -€2,422
- Tangible fixed assets -€600
down €600 (-52.9%), from €1,134 to €534
- Tax, wage and social debts +€3,190
up €3,190 (+119%), from €2,669 to €5,859
of which Remuneration and social security: +€3,052
- Trade debts -€2,675
down €2,675 (-30.4%), from €8,797 to €6,122
- Profit (loss) carried forward -€536
down €536 (-3,966%), from -€14 to -€550
- Other debts -€319
down €319 (-70.7%), from €451 to €132
- Staff costs +€7,153
up €7,153 (+90.7%), from €7,890 to €15,043
- Gross operating margin +€4,535
up €4,535 (+35.5%), from €12,768 to €17,303
- Taxes -€571
down €571 (-33.8%), from €1,689 to €1,118
- Depreciation +€534
up €534 (+815%), from €66 to €600
- Other operating charges +€179
up €179 (+23.6%), from €762 to €941
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 | €14,404 | €14,064 | -€340 | -2.4% |
| Fixed assets | 21/28 | €1,134 | €534 | -€600 | -52.9% |
| Tangible fixed assets | 22/27 | €1,134 | €534 | -€600 | -52.9% |
| Furniture and vehicles | 24 | €1,134 | €534 | -€600 | -52.9% |
| Current assets | 29/58 | €13,270 | €13,529 | +€260 | +2.0% |
| Amounts receivable within one year | 40/41 | €8,715 | €5,835 | -€2,880 | -33.0% |
| Trade receivables | 40 | €7,073 | €4,651 | -€2,422 | -34.2% |
| Other amounts receivable | 41 | €1,642 | €1,185 | -€458 | -27.9% |
| Cash at bank and in hand | 54/58 | €4,533 | €7,673 | +€3,139 | +69.3% |
| Deferred charges and accrued income | 490/1 | €21 | €21 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €14,404 | €14,064 | -€340 | -2.4% |
| Equity | 10/15 | €2,486 | €1,950 | -€536 | -21.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14 | -€550 | -€536 | -3,966% |
| Amounts payable | 17/49 | €11,918 | €12,113 | +€196 | +1.6% |
| Amounts payable within one year | 42/48 | €11,918 | €12,113 | +€196 | +1.6% |
| Trade debts | 44 | €8,797 | €6,122 | -€2,675 | -30.4% |
| Suppliers | 440/4 | €8,797 | €6,122 | -€2,675 | -30.4% |
| Taxes, remuneration and social security | 45 | €2,669 | €5,859 | +€3,190 | +119% |
| Taxes | 450/3 | €2,669 | €2,807 | +€138 | +5.2% |
| Remuneration and social security | 454/9 | - | €3,052 | +€3,052 | |
| Other amounts payable | 47/48 | €451 | €132 | -€319 | -70.7% |
| Remuneration, social security and pensions | 62 | €7,890 | €15,043 | +€7,153 | +90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €600 | +€534 | +815% |
| Other operating charges | 640/8 | €762 | €941 | +€179 | +23.6% |
| Non-recurring operating charges | 66A | €481 | - | -€481 | |
| Gross operating margin | 9900 | €12,768 | €17,303 | +€4,535 | +35.5% |
| Operating profit (loss) | 9901 | €3,570 | €718 | -€2,851 | -79.9% |
| Financial income | 75/76B | €8 | €58 | +€50 | +655% |
| Recurring financial income | 75 | €8 | €58 | +€50 | +655% |
| Financial charges | 65/66B | €47 | €194 | +€147 | +316% |
| Recurring financial charges | 65 | €47 | €194 | +€147 | +316% |
| Profit (loss) for the period before taxes | 9903 | €3,531 | €582 | -€2,949 | -83.5% |
| Income taxes | 67/77 | €1,689 | €1,118 | -€571 | -33.8% |
| Profit (loss) for the period | 9904 | €1,841 | -€536 | -€2,378 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,841 | -€536 | -€2,378 |
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 28 October 2026 via checked.be.