ALPA CHASSIS: 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 CHASSIS
Largest movements
- Receivables within one year -€130,586
down €130,586 (-96.5%), from €135,380 to €4,794
of which Trade receivables: -€131,025
- Cash +€15,847
up €15,847 (+254%), from €6,245 to €22,092
mainly Receivables within one year (+€130,586) and Other debts (+€5,220)
- Stocks and contracts +€2,000
new in 2024: €2,000
- Trade debts -€62,238
down €62,238 (-97.2%), from €64,029 to €1,791
- Advances received -€45,000
no longer reported in 2024 (was €45,000)
- Profit (loss) carried forward -€15,901
down €15,901 (-78.5%), from €20,260 to €4,359
- Other debts +€5,220
up €5,220 (+69.3%), from €7,530 to €12,750
- Tax, wage and social debts +€4,000
up €4,000 (+82.7%), from €4,834 to €8,834
- Gross operating margin -€36,286
down €36,286, from €23,239 to -€13,048
- Taxes -€4,869
no longer reported in 2024 (was €4,869)
- Financial charges +€1,121
up €1,121 (+536%), from €209 to €1,331
- Depreciation +€667
up €667 (+130%), from €513 to €1,180
- Other operating charges +€413
new in 2024: €413
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,652 | €30,733 | -€113,919 | -78.8% |
| Fixed assets | 21/28 | €3,028 | €1,848 | -€1,180 | -39.0% |
| Tangible fixed assets | 22/27 | €3,028 | €1,848 | -€1,180 | -39.0% |
| Furniture and vehicles | 24 | €3,028 | €1,848 | -€1,180 | -39.0% |
| Current assets | 29/58 | €141,624 | €28,886 | -€112,739 | -79.6% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Stocks | 30/36 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €135,380 | €4,794 | -€130,586 | -96.5% |
| Trade receivables | 40 | €134,679 | €3,654 | -€131,025 | -97.3% |
| Other amounts receivable | 41 | €701 | €1,140 | +€439 | +62.7% |
| Cash at bank and in hand | 54/58 | €6,245 | €22,092 | +€15,847 | +254% |
| Total equity and liabilities | 10/49 | €144,652 | €30,733 | -€113,919 | -78.8% |
| Equity | 10/15 | €23,260 | €7,359 | -€15,901 | -68.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,260 | €4,359 | -€15,901 | -78.5% |
| Amounts payable | 17/49 | €121,392 | €23,374 | -€98,018 | -80.7% |
| Amounts payable within one year | 42/48 | €121,392 | €23,374 | -€98,018 | -80.7% |
| Trade debts | 44 | €64,029 | €1,791 | -€62,238 | -97.2% |
| Suppliers | 440/4 | €64,029 | €1,791 | -€62,238 | -97.2% |
| Advances received on contracts in progress | 46 | €45,000 | - | -€45,000 | |
| Taxes, remuneration and social security | 45 | €4,834 | €8,834 | +€4,000 | +82.7% |
| Taxes | 450/3 | €4,834 | €8,834 | +€4,000 | +82.7% |
| Other amounts payable | 47/48 | €7,530 | €12,750 | +€5,220 | +69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €1,180 | +€667 | +130% |
| Other operating charges | 640/8 | - | €413 | +€413 | |
| Gross operating margin | 9900 | €23,239 | -€13,048 | -€36,286 | |
| Operating profit (loss) | 9901 | €22,726 | -€14,641 | -€37,366 | |
| Financial income | 75/76B | €92 | €71 | -€21 | -23.0% |
| Recurring financial income | 75 | €92 | €71 | -€21 | -23.0% |
| Financial charges | 65/66B | €209 | €1,331 | +€1,121 | +536% |
| Recurring financial charges | 65 | €209 | €1,331 | +€1,121 | +536% |
| Profit (loss) for the period before taxes | 9903 | €22,608 | -€15,901 | -€38,509 | |
| Income taxes | 67/77 | €4,869 | - | -€4,869 | |
| Profit (loss) for the period | 9904 | €17,739 | -€15,901 | -€33,639 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,739 | -€15,901 | -€33,639 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.