ALFA POS CONTROL: 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 POS CONTROL
Largest movements
- Tangible fixed assets +€74,820
up €74,820 (+463%), from €16,153 to €90,973
of which Leasing and similar rights: +€68,516
- Deferred charges and accrued income +€15,305
up €15,305 (+607%), from €2,523 to €17,828
- Stocks and contracts +€4,697
up €4,697 (+14.2%), from €32,980 to €37,677
- Debts after one year +€62,457
up €62,457 (+172%), from €36,248 to €98,705
- Reserves +€24,732
up €24,732 (+25.2%), from €98,197 to €122,929
- Trade debts +€14,771
up €14,771 (+25.0%), from €58,967 to €73,738
- Current portion of long-term debt -€7,480
down €7,480 (-22.2%), from €33,681 to €26,200
- Gross operating margin +€99,036
up €99,036 (+156%), from €63,616 to €162,652
- Staff costs +€88,876
up €88,876 (+3,108%), from €2,859 to €91,735
- Depreciation +€7,857
up €7,857 (+69.6%), from €11,284 to €19,141
- Taxes -€2,550
down €2,550 (-28.5%), from €8,959 to €6,409
- Write-downs +€2,151
up €2,151 (+16.3%), from €13,201 to €15,353
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 | €275,348 | €365,648 | +€90,301 | +32.8% |
| Fixed assets | 21/28 | €16,153 | €90,973 | +€74,820 | +463% |
| Tangible fixed assets | 22/27 | €16,153 | €90,973 | +€74,820 | +463% |
| Furniture and vehicles | 24 | €16,153 | €22,456 | +€6,303 | +39.0% |
| Leasing and similar rights | 25 | - | €68,516 | +€68,516 | |
| Current assets | 29/58 | €259,195 | €274,676 | +€15,481 | +6.0% |
| Stocks and contracts in progress | 3 | €32,980 | €37,677 | +€4,697 | +14.2% |
| Stocks | 30/36 | €32,980 | €37,677 | +€4,697 | +14.2% |
| Amounts receivable within one year | 40/41 | €203,579 | €202,252 | -€1,327 | -0.7% |
| Trade receivables | 40 | €196,398 | €188,798 | -€7,600 | -3.9% |
| Other amounts receivable | 41 | €7,181 | €13,454 | +€6,273 | +87.4% |
| Cash at bank and in hand | 54/58 | €20,112 | €16,918 | -€3,194 | -15.9% |
| Deferred charges and accrued income | 490/1 | €2,523 | €17,828 | +€15,305 | +607% |
| Total equity and liabilities | 10/49 | €275,348 | €365,648 | +€90,301 | +32.8% |
| Equity | 10/15 | €116,797 | €141,529 | +€24,732 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,197 | €122,929 | +€24,732 | +25.2% |
| Distributable reserves | 133 | €98,197 | €122,929 | +€24,732 | +25.2% |
| Amounts payable | 17/49 | €158,551 | €224,119 | +€65,568 | +41.4% |
| Amounts payable after more than one year | 17 | €36,248 | €98,705 | +€62,457 | +172% |
| Financial debts | 170/4 | €36,248 | €98,705 | +€62,457 | +172% |
| Amounts payable within one year | 42/48 | €118,027 | €120,762 | +€2,735 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €33,681 | €26,200 | -€7,480 | -22.2% |
| Financial debts | 43 | €3,381 | €3,364 | -€16 | -0.5% |
| Credit institutions | 430/8 | €3,381 | €3,364 | -€16 | -0.5% |
| Trade debts | 44 | €58,967 | €73,738 | +€14,771 | +25.0% |
| Suppliers | 440/4 | €58,967 | €73,738 | +€14,771 | +25.0% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €19,474 | €17,052 | -€2,422 | -12.4% |
| Taxes | 450/3 | €17,680 | €5,514 | -€12,166 | -68.8% |
| Remuneration and social security | 454/9 | €1,794 | €11,538 | +€9,744 | +543% |
| Other amounts payable | 47/48 | €2,524 | €107 | -€2,417 | -95.8% |
| Accrued charges and deferred income | 492/3 | €4,276 | €4,653 | +€377 | +8.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,859 | €91,735 | +€88,876 | +3,108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,284 | €19,141 | +€7,857 | +69.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,201 | €15,353 | +€2,151 | +16.3% |
| Other operating charges | 640/8 | €618 | €900 | +€282 | +45.6% |
| Gross operating margin | 9900 | €63,616 | €162,652 | +€99,036 | +156% |
| Operating profit (loss) | 9901 | €35,653 | €35,524 | -€129 | -0.4% |
| Financial income | 75/76B | €81 | €156 | +€75 | +92.4% |
| Recurring financial income | 75 | €81 | €156 | +€75 | +92.4% |
| Financial charges | 65/66B | €4,057 | €4,538 | +€481 | +11.9% |
| Recurring financial charges | 65 | €4,057 | €4,538 | +€481 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €31,677 | €31,142 | -€535 | -1.7% |
| Income taxes | 67/77 | €8,959 | €6,409 | -€2,550 | -28.5% |
| Profit (loss) for the period | 9904 | €22,718 | €24,732 | +€2,015 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,718 | €24,732 | +€2,015 | +8.9% |
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 18 October 2026 via checked.be.