ALFA POS SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€14,857
up €14,857 (+95.0%), from €15,640 to €30,497
of which Trade receivables: +€14,857
- Tangible fixed assets -€9,457
down €9,457 (-5.3%), from €178,324 to €168,867
- Reserves +€24,827
up €24,827 (+51.7%), from €47,981 to €72,808
- Debts after one year -€24,723
down €24,723 (-26.6%), from €92,870 to €68,148
- Short-term financial debts +€5,276
up €5,276 (+27.2%), from €19,390 to €24,666
- Tax, wage and social debts -€3,561
down €3,561 (-17.8%), from €20,043 to €16,483
- Gross operating margin +€8,864
up €8,864 (+19.7%), from €45,040 to €53,904
- Taxes +€2,324
up €2,324 (+28.3%), from €8,220 to €10,544
- Financial charges -€1,526
down €1,526 (-17.3%), from €8,822 to €7,296
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 | €227,390 | €229,464 | +€2,074 | +0.9% |
| Fixed assets | 21/28 | €202,809 | €193,352 | -€9,457 | -4.7% |
| Tangible fixed assets | 22/27 | €178,324 | €168,867 | -€9,457 | -5.3% |
| Land and buildings | 22 | €178,324 | €168,867 | -€9,457 | -5.3% |
| Financial fixed assets | 28 | €24,485 | €24,485 | = | 0.0% |
| Current assets | 29/58 | €24,581 | €36,112 | +€11,531 | +46.9% |
| Amounts receivable within one year | 40/41 | €15,640 | €30,497 | +€14,857 | +95.0% |
| Trade receivables | 40 | €15,640 | €30,497 | +€14,857 | +95.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,704 | €466 | -€1,237 | -72.6% |
| Deferred charges and accrued income | 490/1 | €7,237 | €5,149 | -€2,089 | -28.9% |
| Total equity and liabilities | 10/49 | €227,390 | €229,464 | +€2,074 | +0.9% |
| Equity | 10/15 | €66,581 | €91,408 | +€24,827 | +37.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,981 | €72,808 | +€24,827 | +51.7% |
| Distributable reserves | 133 | €47,981 | €72,808 | +€24,827 | +51.7% |
| Amounts payable | 17/49 | €160,809 | €138,055 | -€22,753 | -14.1% |
| Amounts payable after more than one year | 17 | €92,870 | €68,148 | -€24,723 | -26.6% |
| Financial debts | 170/4 | €92,870 | €68,148 | -€24,723 | -26.6% |
| Amounts payable within one year | 42/48 | €67,938 | €69,908 | +€1,969 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €16,866 | €17,723 | +€857 | +5.1% |
| Financial debts | 43 | €19,390 | €24,666 | +€5,276 | +27.2% |
| Credit institutions | 430/8 | €19,390 | €24,666 | +€5,276 | +27.2% |
| Trade debts | 44 | €4,231 | €2,056 | -€2,175 | -51.4% |
| Suppliers | 440/4 | €4,231 | €2,056 | -€2,175 | -51.4% |
| Taxes, remuneration and social security | 45 | €20,043 | €16,483 | -€3,561 | -17.8% |
| Taxes | 450/3 | €20,043 | €16,483 | -€3,561 | -17.8% |
| Other amounts payable | 47/48 | €7,408 | €8,980 | +€1,572 | +21.2% |
| Non-recurring operating income | 76A | €0 | €6,787 | +€6,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,457 | €9,457 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,783 | €1,780 | -€3 | -0.2% |
| Gross operating margin | 9900 | €45,040 | €53,904 | +€8,864 | +19.7% |
| Operating profit (loss) | 9901 | €33,800 | €42,667 | +€8,867 | +26.2% |
| Financial charges | 65/66B | €8,822 | €7,296 | -€1,526 | -17.3% |
| Recurring financial charges | 65 | €8,822 | €7,296 | -€1,526 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €24,978 | €35,371 | +€10,393 | +41.6% |
| Income taxes | 67/77 | €8,220 | €10,544 | +€2,324 | +28.3% |
| Profit (loss) for the period | 9904 | €16,758 | €24,827 | +€8,069 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,758 | €24,827 | +€8,069 | +48.2% |
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 25 October 2026 via checked.be.