ALPA: 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.
ALPA
Largest movements
- Cash -€102
down €102 (-1.5%), from €6,966 to €6,864
mainly Net result for the year (-€102)
- Profit (loss) carried forward -€102
down €102 (-3.3%), from -€3,090 to -€3,192
- Gross operating margin -€66
new in 2025: -€66
- Other operating charges -€25
down €25 (-61.6%), from €40 to €15
- Financial income -€24
no longer reported in 2025 (was €24)
- Financial charges +€21
new in 2025: €21
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 | €6,992 | €6,890 | -€102 | -1.5% |
| Current assets | 29/58 | €6,992 | €6,890 | -€102 | -1.5% |
| Amounts receivable within one year | 40/41 | €26 | €26 | = | 0.0% |
| Other amounts receivable | 41 | €26 | €26 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,966 | €6,864 | -€102 | -1.5% |
| Total equity and liabilities | 10/49 | €6,992 | €6,890 | -€102 | -1.5% |
| Equity | 10/15 | €6,992 | €6,890 | -€102 | -1.5% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Reserves | 13 | €167 | €167 | = | 0.0% |
| Non-distributable reserves | 130/1 | €167 | €167 | = | 0.0% |
| Reserves not available under the articles | 1311 | €167 | €167 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,090 | -€3,192 | -€102 | -3.3% |
| Other operating charges | 640/8 | €40 | €15 | -€25 | -61.6% |
| Gross operating margin | 9900 | - | -€66 | -€66 | |
| Operating profit (loss) | 9901 | -€40 | -€81 | -€41 | -103.3% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | - | €21 | +€21 | |
| Recurring financial charges | 65 | - | €21 | +€21 | |
| Profit (loss) for the period before taxes | 9903 | -€16 | -€102 | -€86 | -544.6% |
| Profit (loss) for the period | 9904 | -€16 | -€102 | -€86 | -544.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16 | -€102 | -€86 | -544.6% |
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 3 October 2026 via checked.be.