ALKE CONSULT: 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.
ALKE CONSULT
Largest movements
- Receivables within one year -€15,750
down €15,750 (-75.1%), from €20,978 to €5,228
of which Trade receivables: -€16,389
- Cash -€1,488
down €1,488 (-10.3%), from €14,409 to €12,922
mainly Trade debts (-€6,450) and Net result for the year (-€5,322)
- Deferred charges and accrued income +€1,206
up €1,206 (+404%), from €299 to €1,505
- Tangible fixed assets -€714
down €714 (-45.9%), from €1,557 to €843
- Profit (loss) carried forward -€14,249
down €14,249 (-100%), from €14,249 to €0
- Reserves +€8,926
new in 2025: €8,926
- Trade debts -€6,450
down €6,450 (-53.2%), from €12,118 to €5,668
- Tax, wage and social debts -€4,973
down €4,973 (-63.1%), from €7,877 to €2,903
- Gross operating margin -€10,636
down €10,636, from €6,231 to -€4,405
- Taxes -€1,523
down €1,523 (-92.0%), from €1,655 to €132
- Depreciation +€308
up €308 (+75.7%), from €407 to €714
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 | €37,244 | €20,497 | -€16,746 | -45.0% |
| Fixed assets | 21/28 | €1,557 | €843 | -€714 | -45.9% |
| Tangible fixed assets | 22/27 | €1,557 | €843 | -€714 | -45.9% |
| Furniture and vehicles | 24 | €1,557 | €843 | -€714 | -45.9% |
| Current assets | 29/58 | €35,686 | €19,654 | -€16,032 | -44.9% |
| Amounts receivable within one year | 40/41 | €20,978 | €5,228 | -€15,750 | -75.1% |
| Trade receivables | 40 | €20,816 | €4,427 | -€16,389 | -78.7% |
| Other amounts receivable | 41 | €162 | €801 | +€639 | +393% |
| Cash at bank and in hand | 54/58 | €14,409 | €12,922 | -€1,488 | -10.3% |
| Deferred charges and accrued income | 490/1 | €299 | €1,505 | +€1,206 | +404% |
| Total equity and liabilities | 10/49 | €37,244 | €20,497 | -€16,746 | -45.0% |
| Equity | 10/15 | €17,249 | €11,926 | -€5,322 | -30.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €8,926 | +€8,926 | |
| Distributable reserves | 133 | - | €8,926 | +€8,926 | |
| Profit (loss) carried forward | 14 | €14,249 | €0 | -€14,249 | -100% |
| Amounts payable | 17/49 | €19,995 | €8,571 | -€11,424 | -57.1% |
| Amounts payable within one year | 42/48 | €19,995 | €8,571 | -€11,424 | -57.1% |
| Trade debts | 44 | €12,118 | €5,668 | -€6,450 | -53.2% |
| Suppliers | 440/4 | €12,118 | €5,668 | -€6,450 | -53.2% |
| Taxes, remuneration and social security | 45 | €7,877 | €2,903 | -€4,973 | -63.1% |
| Taxes | 450/3 | €7,877 | €2,903 | -€4,973 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €714 | +€308 | +75.7% |
| Gross operating margin | 9900 | €6,231 | -€4,405 | -€10,636 | |
| Operating profit (loss) | 9901 | €5,824 | -€5,119 | -€10,943 | |
| Financial income | 75/76B | €9 | €1 | -€8 | -88.8% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -88.8% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €5,766 | -€5,190 | -€10,956 | |
| Income taxes | 67/77 | €1,655 | €132 | -€1,523 | -92.0% |
| Profit (loss) for the period | 9904 | €4,111 | -€5,322 | -€9,433 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,111 | -€5,322 | -€9,433 |
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 27 October 2026 via checked.be.