ALPA SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€21,077
up €21,077 (+46.7%), from €45,089 to €66,166
of which Other amounts receivable: +€24,668
- Cash -€7,204
down €7,204 (-89.7%), from €8,028 to €824
mainly Receivables within one year (-€21,077) and Investment in fixed assets (net) (-€2,205)
- Reserves +€15,164
up €15,164 (+51.1%), from €29,660 to €44,824
- Tax, wage and social debts -€964
down €964 (-4.7%), from €20,443 to €19,479
- Gross operating margin -€9,509
down €9,509 (-28.7%), from €33,098 to €23,590
- Financial charges -€1,275
down €1,275 (-87.4%), from €1,458 to €183
- Taxes -€1,218
down €1,218 (-15.4%), from €7,931 to €6,713
- Other operating charges -€1,090
down €1,090 (-39.1%), from €2,790 to €1,700
- Depreciation +€956
up €956 (+148%), from €644 to €1,599
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 | €60,574 | €75,051 | +€14,478 | +23.9% |
| Fixed assets | 21/28 | €7,456 | €8,062 | +€606 | +8.1% |
| Tangible fixed assets | 22/27 | €7,456 | €8,062 | +€606 | +8.1% |
| Land and buildings | 22 | €4,301 | €4,079 | -€222 | -5.2% |
| Plant, machinery and equipment | 23 | €296 | €993 | +€697 | +235% |
| Furniture and vehicles | 24 | €2,859 | €2,990 | +€131 | +4.6% |
| Current assets | 29/58 | €53,117 | €66,990 | +€13,872 | +26.1% |
| Amounts receivable within one year | 40/41 | €45,089 | €66,166 | +€21,077 | +46.7% |
| Trade receivables | 40 | €16,151 | €12,560 | -€3,592 | -22.2% |
| Other amounts receivable | 41 | €28,938 | €53,607 | +€24,668 | +85.2% |
| Cash at bank and in hand | 54/58 | €8,028 | €824 | -€7,204 | -89.7% |
| Total equity and liabilities | 10/49 | €60,574 | €75,051 | +€14,478 | +23.9% |
| Equity | 10/15 | €39,660 | €54,824 | +€15,164 | +38.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €29,660 | €44,824 | +€15,164 | +51.1% |
| Distributable reserves | 133 | €29,660 | €44,824 | +€15,164 | +51.1% |
| Amounts payable | 17/49 | €20,913 | €20,227 | -€686 | -3.3% |
| Amounts payable within one year | 42/48 | €20,913 | €20,227 | -€686 | -3.3% |
| Trade debts | 44 | €470 | €748 | +€278 | +59.1% |
| Suppliers | 440/4 | €470 | €748 | +€278 | +59.1% |
| Taxes, remuneration and social security | 45 | €20,443 | €19,479 | -€964 | -4.7% |
| Taxes | 450/3 | €20,443 | €19,479 | -€964 | -4.7% |
| Remuneration, social security and pensions | 62 | - | €467 | +€467 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €644 | €1,599 | +€956 | +148% |
| Other operating charges | 640/8 | €2,790 | €1,700 | -€1,090 | -39.1% |
| Non-recurring operating charges | 66A | €8,904 | - | -€8,904 | |
| Gross operating margin | 9900 | €33,098 | €23,590 | -€9,509 | -28.7% |
| Operating profit (loss) | 9901 | €20,760 | €19,823 | -€937 | -4.5% |
| Financial income | 75/76B | €1,400 | €2,237 | +€837 | +59.8% |
| Recurring financial income | 75 | €1,400 | €2,237 | +€837 | +59.8% |
| Financial charges | 65/66B | €1,458 | €183 | -€1,275 | -87.4% |
| Recurring financial charges | 65 | €1,458 | €183 | -€1,275 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €20,702 | €21,877 | +€1,175 | +5.7% |
| Income taxes | 67/77 | €7,931 | €6,713 | -€1,218 | -15.4% |
| Profit (loss) for the period | 9904 | €12,771 | €15,164 | +€2,393 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,771 | €15,164 | +€2,393 | +18.7% |
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 21 October 2026 via checked.be.