ALP SERVICES: what changed
Two fiscal 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.
ALP SERVICES
Largest movements
- Tangible fixed assets -€22,108
down €22,108 (-16.2%), from €136,678 to €114,570
of which Land and buildings: -€21,300
- Receivables within one year -€6,334
down €6,334 (-2.0%), from €321,900 to €315,566
of which Other amounts receivable: -€5,185
- Cash +€5,876
new in 2025: €5,876
mainly Depreciation (+€22,109) and Net result for the year (+€16,688)
- Debts after one year -€23,079
down €23,079 (-25.3%), from €91,363 to €68,284
- Reserves +€16,500
up €16,500 (+7.6%), from €216,800 to €233,300
- Short-term financial debts -€11,424
down €11,424 (-33.1%), from €34,502 to €23,078
- Taxes -€12,449
down €12,449 (-59.5%), from €20,910 to €8,461
- Gross operating margin -€4,393
down €4,393 (-7.3%), from €60,561 to €56,168
- Other operating charges +€1,094
up €1,094 (+72.1%), from €1,518 to €2,612
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,578 | €436,012 | -€22,566 | -4.9% |
| Fixed assets | 21/28 | €136,678 | €114,570 | -€22,108 | -16.2% |
| Tangible fixed assets | 22/27 | €136,678 | €114,570 | -€22,108 | -16.2% |
| Land and buildings | 22 | €135,278 | €113,978 | -€21,300 | -15.7% |
| Plant, machinery and equipment | 23 | €1,400 | €592 | -€808 | -57.7% |
| Current assets | 29/58 | €321,900 | €321,442 | -€458 | -0.1% |
| Amounts receivable within one year | 40/41 | €321,900 | €315,566 | -€6,334 | -2.0% |
| Trade receivables | 40 | €15,524 | €14,375 | -€1,149 | -7.4% |
| Other amounts receivable | 41 | €306,376 | €301,191 | -€5,185 | -1.7% |
| Cash at bank and in hand | 54/58 | - | €5,876 | +€5,876 | |
| Total equity and liabilities | 10/49 | €458,578 | €436,012 | -€22,566 | -4.9% |
| Equity | 10/15 | €306,485 | €323,173 | +€16,688 | +5.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €216,800 | €233,300 | +€16,500 | +7.6% |
| Distributable reserves | 133 | €216,800 | €233,300 | +€16,500 | +7.6% |
| Profit (loss) carried forward | 14 | €69,685 | €69,873 | +€188 | +0.3% |
| Amounts payable | 17/49 | €152,093 | €112,839 | -€39,254 | -25.8% |
| Amounts payable after more than one year | 17 | €91,363 | €68,284 | -€23,079 | -25.3% |
| Financial debts | 170/4 | €91,363 | €68,284 | -€23,079 | -25.3% |
| Amounts payable within one year | 42/48 | €58,677 | €44,555 | -€14,122 | -24.1% |
| Financial debts | 43 | €34,502 | €23,078 | -€11,424 | -33.1% |
| Credit institutions | 430/8 | €34,502 | €23,078 | -€11,424 | -33.1% |
| Trade debts | 44 | €12,307 | €12,520 | +€213 | +1.7% |
| Suppliers | 440/4 | €12,307 | €12,520 | +€213 | +1.7% |
| Taxes, remuneration and social security | 45 | €7,500 | €8,957 | +€1,457 | +19.4% |
| Taxes | 450/3 | €7,500 | €8,957 | +€1,457 | +19.4% |
| Other amounts payable | 47/48 | €4,368 | - | -€4,368 | |
| Accrued charges and deferred income | 492/3 | €2,053 | - | -€2,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,109 | €22,109 | = | 0.0% |
| Other operating charges | 640/8 | €1,518 | €2,612 | +€1,094 | +72.1% |
| Gross operating margin | 9900 | €60,561 | €56,168 | -€4,393 | -7.3% |
| Operating profit (loss) | 9901 | €36,934 | €31,447 | -€5,487 | -14.9% |
| Financial charges | 65/66B | €6,691 | €6,298 | -€393 | -5.9% |
| Recurring financial charges | 65 | €6,691 | €6,298 | -€393 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €30,243 | €25,149 | -€5,094 | -16.8% |
| Income taxes | 67/77 | €20,910 | €8,461 | -€12,449 | -59.5% |
| Profit (loss) for the period | 9904 | €9,333 | €16,688 | +€7,355 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,333 | €16,688 | +€7,355 | +78.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.