ALPACA CONSULTING: 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.
ALPACA CONSULTING
Largest movements
- Cash -€34,433
down €34,433 (-91.4%), from €37,681 to €3,248
mainly Other debts (-€30,000) and Net result for the year (-€5,613)
- Tangible fixed assets -€889
down €889 (-48.8%), from €1,822 to €933
- Other debts -€30,000
down €30,000 (-97.1%), from €30,882 to €882
- Profit (loss) carried forward -€5,613
down €5,613 (-71.8%), from €7,815 to €2,202
- Depreciation -€1,358
down €1,358 (-60.4%), from €2,248 to €889
- Gross operating margin -€455
down €455 (-10.5%), from -€4,329 to -€4,784
- Financial income -€222
down €222 (-49.9%), from €446 to €224
- Taxes -€100
no longer reported in 2025 (was €100)
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 | €40,813 | €5,490 | -€35,323 | -86.5% |
| Fixed assets | 21/28 | €1,866 | €976 | -€889 | -47.7% |
| Tangible fixed assets | 22/27 | €1,822 | €933 | -€889 | -48.8% |
| Furniture and vehicles | 24 | €1,822 | €933 | -€889 | -48.8% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €38,947 | €4,514 | -€34,433 | -88.4% |
| Amounts receivable within one year | 40/41 | €1,266 | €1,266 | = | 0.0% |
| Other amounts receivable | 41 | €1,266 | €1,266 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,681 | €3,248 | -€34,433 | -91.4% |
| Total equity and liabilities | 10/49 | €40,813 | €5,490 | -€35,323 | -86.5% |
| Equity | 10/15 | €9,815 | €4,202 | -€5,613 | -57.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,815 | €2,202 | -€5,613 | -71.8% |
| Amounts payable | 17/49 | €30,997 | €1,288 | -€29,710 | -95.8% |
| Amounts payable within one year | 42/48 | €30,997 | €1,288 | -€29,710 | -95.8% |
| Trade debts | 44 | €115 | €406 | +€290 | +252% |
| Suppliers | 440/4 | €115 | €406 | +€290 | +252% |
| Other amounts payable | 47/48 | €30,882 | €882 | -€30,000 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,248 | €889 | -€1,358 | -60.4% |
| Gross operating margin | 9900 | -€4,329 | -€4,784 | -€455 | -10.5% |
| Operating profit (loss) | 9901 | -€6,577 | -€5,674 | +€903 | +13.7% |
| Financial income | 75/76B | €446 | €224 | -€222 | -49.9% |
| Recurring financial income | 75 | €446 | €224 | -€222 | -49.9% |
| Financial charges | 65/66B | €129 | €163 | +€34 | +25.9% |
| Recurring financial charges | 65 | €129 | €163 | +€34 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,260 | -€5,613 | +€647 | +10.3% |
| Income taxes | 67/77 | €100 | - | -€100 | |
| Profit (loss) for the period | 9904 | -€6,360 | -€5,613 | +€747 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,360 | -€5,613 | +€747 | +11.7% |
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 22 October 2026 via checked.be.