ALPARA: 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.
ALPARA
Largest movements
- Receivables within one year +€3,912
up €3,912 (+20.2%), from €19,362 to €23,274
of which Other amounts receivable: +€3,817
- Tangible fixed assets -€3,302
down €3,302 (-16.5%), from €20,065 to €16,762
- Cash -€578
down €578 (-45.7%), from €1,266 to €688
mainly Net result for the year (-€37,044) and Trade debts (-€8,827)
- Other debts +€44,401
up €44,401 (+11.6%), from €383,915 to €428,316
- Profit (loss) carried forward -€37,044
down €37,044 (-6.8%), from -€548,230 to -€585,274
- Trade debts -€8,827
down €8,827 (-34.2%), from €25,792 to €16,965
- Accrued charges and deferred income +€8,200
up €8,200 (+6.9%), from €119,150 to €127,350
- Tax, wage and social debts -€6,757
no longer reported in 2023 (was €6,757)
- Staff costs -€12,645
no longer reported in 2023 (was €12,645)
- Gross operating margin +€4,081
up €4,081 (+11.7%), from -€35,008 to -€30,927
- Other operating charges +€2,086
up €2,086 (+600.3%), from €348 to €2,433
- Financial charges -€1,149
down €1,149 (-75.0%), from €1,532 to €383
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,385 | €47,357 | -€28 | -0.1% |
| Fixed assets | 21/28 | €20,065 | €16,762 | -€3,302 | -16.5% |
| Tangible fixed assets | 22/27 | €20,065 | €16,762 | -€3,302 | -16.5% |
| Other tangible fixed assets | 26 | €20,065 | €16,762 | -€3,302 | -16.5% |
| Current assets | 29/58 | €27,320 | €30,594 | +€3,274 | +12.0% |
| Stocks and contracts in progress | 3 | €6,470 | €6,470 | = | 0.0% |
| Stocks | 30/36 | €6,470 | €6,470 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,362 | €23,274 | +€3,912 | +20.2% |
| Trade receivables | 40 | €2,504 | €2,599 | +€95 | +3.8% |
| Other amounts receivable | 41 | €16,858 | €20,675 | +€3,817 | +22.6% |
| Cash at bank and in hand | 54/58 | €1,266 | €688 | -€578 | -45.7% |
| Deferred charges and accrued income | 490/1 | €222 | €163 | -€59 | -26.7% |
| Total equity and liabilities | 10/49 | €47,385 | €47,357 | -€28 | -0.1% |
| Equity | 10/15 | -€518,230 | -€555,274 | -€37,044 | -7.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€548,230 | -€585,274 | -€37,044 | -6.8% |
| Amounts payable | 17/49 | €565,614 | €602,631 | +€37,016 | +6.5% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €416,464 | €445,281 | +€28,816 | +6.9% |
| Trade debts | 44 | €25,792 | €16,965 | -€8,827 | -34.2% |
| Suppliers | 440/4 | €25,792 | €16,965 | -€8,827 | -34.2% |
| Taxes, remuneration and social security | 45 | €6,757 | - | -€6,757 | |
| Remuneration and social security | 454/9 | €6,757 | - | -€6,757 | |
| Other amounts payable | 47/48 | €383,915 | €428,316 | +€44,401 | +11.6% |
| Accrued charges and deferred income | 492/3 | €119,150 | €127,350 | +€8,200 | +6.9% |
| Remuneration, social security and pensions | 62 | €12,645 | - | -€12,645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,302 | €3,302 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €2,433 | +€2,086 | +600.3% |
| Gross operating margin | 9900 | -€35,008 | -€30,927 | +€4,081 | +11.7% |
| Operating profit (loss) | 9901 | -€51,303 | -€36,663 | +€14,640 | +28.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1900.0% |
| Financial charges | 65/66B | €1,532 | €383 | -€1,149 | -75.0% |
| Recurring financial charges | 65 | €1,532 | €383 | -€1,149 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,835 | -€37,044 | +€15,790 | +29.9% |
| Profit (loss) for the period | 9904 | -€52,835 | -€37,044 | +€15,790 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,835 | -€37,044 | +€15,790 | +29.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.