ALFONS BURGER: 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.
ALFONS BURGER
Largest movements
- Tangible fixed assets -€21,095
down €21,095 (-37.4%), from €56,384 to €35,290
of which Other tangible fixed assets: -€14,060
- Receivables within one year +€5,396
new in 2025: €5,396
of which Trade receivables: +€3,082
- Cash +€3,518
up €3,518 (+51.5%), from €6,838 to €10,356
mainly Depreciation (+€21,095) and Net result for the year (+€6,484)
- Trade debts -€11,578
no longer reported in 2025 (was €11,578)
- Profit (loss) carried forward +€6,484
up €6,484, from -€767 to €5,717
- Tax, wage and social debts -€6,160
down €6,160 (-49.0%), from €12,585 to €6,425
of which Remuneration and social security: -€8,393
- Gross operating margin -€93,920
down €93,920 (-70.8%), from €132,583 to €38,662
- Depreciation +€2,281
up €2,281 (+12.1%), from €18,813 to €21,095
- Other operating charges +€1,659
up €1,659 (+60.0%), from €2,765 to €4,424
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 | €70,246 | €58,753 | -€11,494 | -16.4% |
| Fixed assets | 21/28 | €59,618 | €38,523 | -€21,095 | -35.4% |
| Tangible fixed assets | 22/27 | €56,384 | €35,290 | -€21,095 | -37.4% |
| Plant, machinery and equipment | 23 | €17,397 | €12,373 | -€5,024 | -28.9% |
| Furniture and vehicles | 24 | €5,009 | €2,998 | -€2,011 | -40.2% |
| Other tangible fixed assets | 26 | €33,979 | €19,918 | -€14,060 | -41.4% |
| Financial fixed assets | 28 | €3,234 | €3,234 | = | 0.0% |
| Current assets | 29/58 | €10,628 | €20,229 | +€9,601 | +90.3% |
| Stocks and contracts in progress | 3 | €3,790 | €4,478 | +€687 | +18.1% |
| Stocks | 30/36 | €3,790 | €4,478 | +€687 | +18.1% |
| Amounts receivable within one year | 40/41 | - | €5,396 | +€5,396 | |
| Trade receivables | 40 | - | €3,082 | +€3,082 | |
| Other amounts receivable | 41 | - | €2,313 | +€2,313 | |
| Cash at bank and in hand | 54/58 | €6,838 | €10,356 | +€3,518 | +51.5% |
| Total equity and liabilities | 10/49 | €70,246 | €58,753 | -€11,494 | -16.4% |
| Equity | 10/15 | €5,844 | €12,328 | +€6,484 | +111% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Contributions outside capital | 11 | €6,600 | €6,600 | = | 0.0% |
| Other | 1109/19 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €11 | €11 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11 | €11 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€767 | €5,717 | +€6,484 | |
| Amounts payable | 17/49 | €64,402 | €46,425 | -€17,978 | -27.9% |
| Amounts payable within one year | 42/48 | €64,216 | €46,425 | -€17,791 | -27.7% |
| Trade debts | 44 | €11,578 | - | -€11,578 | |
| Suppliers | 440/4 | €11,578 | - | -€11,578 | |
| Taxes, remuneration and social security | 45 | €12,585 | €6,425 | -€6,160 | -49.0% |
| Taxes | 450/3 | €4,192 | €6,425 | +€2,233 | +53.3% |
| Remuneration and social security | 454/9 | €8,393 | - | -€8,393 | |
| Other amounts payable | 47/48 | €40,053 | €40,000 | -€53 | -0.1% |
| Accrued charges and deferred income | 492/3 | €187 | - | -€187 | |
| Non-recurring operating income | 76A | €176,137 | - | -€176,137 | |
| Remuneration, social security and pensions | 62 | €6,692 | €6,218 | -€474 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,813 | €21,095 | +€2,281 | +12.1% |
| Other operating charges | 640/8 | €2,765 | €4,424 | +€1,659 | +60.0% |
| Gross operating margin | 9900 | €132,583 | €38,662 | -€93,920 | -70.8% |
| Operating profit (loss) | 9901 | €104,312 | €6,925 | -€97,387 | -93.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.2% |
| Financial charges | 65/66B | €1,176 | €441 | -€735 | -62.5% |
| Recurring financial charges | 65 | €1,176 | €441 | -€735 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €103,137 | €6,484 | -€96,653 | -93.7% |
| Profit (loss) for the period | 9904 | €103,137 | €6,484 | -€96,653 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €103,137 | €6,484 | -€96,653 | -93.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.