ALPA: 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.
ALPA
Largest movements
- Receivables within one year +€7,009
up €7,009 (+160.8%), from €4,360 to €11,370
- Cash -€5,873
down €5,873 (-16.5%), from €35,540 to €29,667
mainly Trade debts (-€9,094) and Receivables within one year (-€7,009)
- Deferred charges and accrued income -€5,345
down €5,345 (-34.9%), from €15,337 to €9,992
- Trade debts -€9,094
down €9,094 (-73.9%), from €12,311 to €3,217
- Tax, wage and social debts +€2,618
up €2,618 (+100.5%), from €2,605 to €5,223
- Profit (loss) carried forward +€2,055
up €2,055 (+5.6%), from €36,591 to €38,646
- Staff costs +€19,748
up €19,748 (+37.2%), from €53,110 to €72,858
- Gross operating margin +€10,706
up €10,706 (+15.7%), from €68,122 to €78,829
- Other operating charges +€1,745
up €1,745 (+98.5%), from €1,772 to €3,517
- Financial charges -€822
down €822 (-64.5%), from €1,274 to €453
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 | €61,016 | €56,595 | -€4,421 | -7.2% |
| Fixed assets | 21/28 | €1,478 | €1,652 | +€173 | +11.7% |
| Tangible fixed assets | 22/27 | €1,478 | €1,652 | +€173 | +11.7% |
| Plant, machinery and equipment | 23 | €1,478 | €1,250 | -€229 | -15.5% |
| Furniture and vehicles | 24 | - | €402 | +€402 | |
| Current assets | 29/58 | €59,537 | €54,943 | -€4,594 | -7.7% |
| Stocks and contracts in progress | 3 | €4,300 | €3,914 | -€386 | -9.0% |
| Stocks | 30/36 | €4,300 | €3,914 | -€386 | -9.0% |
| Amounts receivable within one year | 40/41 | €4,360 | €11,370 | +€7,009 | +160.8% |
| Other amounts receivable | 41 | €4,360 | €11,370 | +€7,009 | +160.8% |
| Cash at bank and in hand | 54/58 | €35,540 | €29,667 | -€5,873 | -16.5% |
| Deferred charges and accrued income | 490/1 | €15,337 | €9,992 | -€5,345 | -34.9% |
| Total equity and liabilities | 10/49 | €61,016 | €56,595 | -€4,421 | -7.2% |
| Equity | 10/15 | €44,751 | €46,806 | +€2,055 | +4.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,591 | €38,646 | +€2,055 | +5.6% |
| Amounts payable | 17/49 | €16,264 | €9,789 | -€6,476 | -39.8% |
| Amounts payable within one year | 42/48 | €16,264 | €9,789 | -€6,476 | -39.8% |
| Trade debts | 44 | €12,311 | €3,217 | -€9,094 | -73.9% |
| Suppliers | 440/4 | €12,311 | €3,217 | -€9,094 | -73.9% |
| Taxes, remuneration and social security | 45 | €2,605 | €5,223 | +€2,618 | +100.5% |
| Taxes | 450/3 | €2,605 | €5,223 | +€2,618 | +100.5% |
| Other amounts payable | 47/48 | €1,348 | €1,348 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €53,110 | €72,858 | +€19,748 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | €327 | +€98 | +42.9% |
| Other operating charges | 640/8 | €1,772 | €3,517 | +€1,745 | +98.5% |
| Non-recurring operating charges | 66A | €10,586 | - | -€10,586 | |
| Gross operating margin | 9900 | €68,122 | €78,829 | +€10,706 | +15.7% |
| Operating profit (loss) | 9901 | €2,426 | €2,126 | -€300 | -12.4% |
| Financial income | 75/76B | €174 | €381 | +€207 | +118.6% |
| Recurring financial income | 75 | €174 | €381 | +€207 | +118.6% |
| Financial charges | 65/66B | €1,274 | €453 | -€822 | -64.5% |
| Recurring financial charges | 65 | €1,274 | €453 | -€822 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €1,326 | €2,055 | +€729 | +54.9% |
| Profit (loss) for the period | 9904 | €1,326 | €2,055 | +€729 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,326 | €2,055 | +€729 | +54.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.