ALFA GENT: 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.
What changed
ALFA GENT
NACE 46.431, Wholesale of electrical household appliances and audio-video equipment
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€38,252
2024 · €39,250-€998
Equity
€2.2m
2024 · €2.2m+€38,252
Cash
€8,707
2024 · €951+€7,757
Balance sheet total
€6.2m
2024 · €6.1m+€72,895
Largest movements
Assets
- Tangible fixed assets +€440,549
up €440,549 (+25.4%), from €1.7m to €2.2m
of which Land and buildings: +€421,322
- Receivables within one year -€316,485
down €316,485 (-7.5%), from €4.2m to €3.9m
of which Other amounts receivable: -€363,445
Equity and liabilities
- Debts after one year +€377,819
up €377,819 (+49.2%), from €767,303 to €1.1m
- Trade debts -€375,651
down €375,651 (-19.4%), from €1.9m to €1.6m
Income statement
- Gross operating margin +€19,404
up €19,404 (+6.1%), from €315,708 to €335,112
- Financial charges +€15,362
up €15,362 (+21.9%), from €70,305 to €85,667
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.
Result 2024
€39,250
Gross operating margin
+€19,404
Staff costs
+€994
Depreciation
-€1,538
Other operating charges
-€2,964
Financial income
-€1,401
Financial charges
-€15,362
Taxes
-€132
Result 2025
€38,252
Cash bridge derived
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.
From operations
+€195,828
Investment
-€606,461
Financing
+€418,389
Cash 2024
€951
From operations (derived)
+€195,828
Net result for the year
+€38,252
Depreciation
+€191,912
Receivables within one year
+€316,485
Deferred charges and accrued income
+€32,925
Trade debts
-€375,651
Tax, wage and social debts
+€15,574
Other debts
-€23,167
Accrued charges and deferred income
-€504
Investment (derived)
-€606,461
Investment in fixed assets (net)
-€606,461
Financing
+€418,389
Debts after one year
+€377,819
Current portion of long-term debt
+€18,680
Short-term financial debts
+€21,890
Cash 2025
€8,707
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,107,454 | €6,180,349 | +€72,895 | +1.2% |
| Fixed assets | 21/28 | €1,798,518 | €2,213,067 | +€414,549 | +23.0% |
| Intangible fixed assets | 21 | €61,036 | €35,036 | -€26,000 | -42.6% |
| Tangible fixed assets | 22/27 | €1,734,818 | €2,175,367 | +€440,549 | +25.4% |
| Land and buildings | 22 | €1,634,183 | €2,055,505 | +€421,322 | +25.8% |
| Plant, machinery and equipment | 23 | €74,355 | €57,593 | -€16,763 | -22.5% |
| Furniture and vehicles | 24 | €26,280 | €62,270 | +€35,990 | +136.9% |
| Financial fixed assets | 28 | €2,664 | €2,664 | = | 0.0% |
| Current assets | 29/58 | €4,308,936 | €3,967,282 | -€341,654 | -7.9% |
| Amounts receivable within one year | 40/41 | €4,209,858 | €3,893,372 | -€316,485 | -7.5% |
| Trade receivables | 40 | €53,995 | €100,955 | +€46,960 | +87.0% |
| Other amounts receivable | 41 | €4,155,863 | €3,792,417 | -€363,445 | -8.7% |
| Cash at bank and in hand | 54/58 | €951 | €8,707 | +€7,757 | +815.9% |
| Deferred charges and accrued income | 490/1 | €98,128 | €65,203 | -€32,925 | -33.6% |
| Total equity and liabilities | 10/49 | €6,107,454 | €6,180,349 | +€72,895 | +1.2% |
| Equity | 10/15 | €2,153,434 | €2,191,686 | +€38,252 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,531 | €17,531 | = | 0.0% |
| Distributable reserves | 133 | €17,531 | €17,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,117,303 | €2,155,555 | +€38,252 | +1.8% |
| Amounts payable | 17/49 | €3,954,020 | €3,988,663 | +€34,643 | +0.9% |
| Amounts payable after more than one year | 17 | €767,303 | €1,145,122 | +€377,819 | +49.2% |
| Financial debts | 170/4 | €767,303 | €1,145,122 | +€377,819 | +49.2% |
| Amounts payable within one year | 42/48 | €3,171,491 | €2,828,818 | -€342,673 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €219,397 | €238,076 | +€18,680 | +8.5% |
| Financial debts | 43 | €310,083 | €331,974 | +€21,890 | +7.1% |
| Credit institutions | 430/8 | €310,083 | €331,974 | +€21,890 | +7.1% |
| Trade debts | 44 | €1,936,322 | €1,560,671 | -€375,651 | -19.4% |
| Suppliers | 440/4 | €1,936,322 | €1,560,671 | -€375,651 | -19.4% |
| Taxes, remuneration and social security | 45 | €84,586 | €100,161 | +€15,574 | +18.4% |
| Taxes | 450/3 | €84,586 | €100,161 | +€15,574 | +18.4% |
| Other amounts payable | 47/48 | €621,103 | €597,936 | -€23,167 | -3.7% |
| Accrued charges and deferred income | 492/3 | €15,227 | €14,723 | -€504 | -3.3% |
| Non-recurring operating income | 76A | €9,758 | €38,689 | +€28,931 | +296.5% |
| Remuneration, social security and pensions | 62 | €1,291 | €297 | -€994 | -77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190,375 | €191,912 | +€1,538 | +0.8% |
| Other operating charges | 640/8 | €23,246 | €26,210 | +€2,964 | +12.7% |
| Gross operating margin | 9900 | €315,708 | €335,112 | +€19,404 | +6.1% |
| Operating profit (loss) | 9901 | €100,796 | €116,693 | +€15,897 | +15.8% |
| Financial income | 75/76B | €22,102 | €20,701 | -€1,401 | -6.3% |
| Recurring financial income | 75 | €22,102 | €20,701 | -€1,401 | -6.3% |
| Financial charges | 65/66B | €70,305 | €85,667 | +€15,362 | +21.9% |
| Recurring financial charges | 65 | €70,305 | €85,667 | +€15,362 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €52,593 | €51,726 | -€867 | -1.6% |
| Income taxes | 67/77 | €13,343 | €13,474 | +€132 | +1.0% |
| Profit (loss) for the period | 9904 | €39,250 | €38,252 | -€998 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,250 | €38,252 | -€998 | -2.5% |
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 10 October 2026 via checked.be.