ALPH STUDIOS: 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.
ALPH STUDIOS
Largest movements
- Receivables within one year -€14,819
down €14,819 (-51.3%), from €28,912 to €14,093
of which Trade receivables: -€19,987
- Cash +€12,180
up €12,180, from €0 to €12,180
mainly Other debts (+€32,072) and Receivables within one year (+€14,819)
- Deferred charges and accrued income -€1,226
down €1,226 (-43.5%), from €2,817 to €1,591
- Profit (loss) carried forward -€34,543
down €34,543 (-121.8%), from -€28,370 to -€62,913
- Other debts +€32,072
up €32,072 (+606.0%), from €5,292 to €37,364
- Trade debts +€5,139
up €5,139 (+109.9%), from €4,677 to €9,816
- Tax, wage and social debts -€3,759
down €3,759 (-92.1%), from €4,084 to €324
- Short-term financial debts -€3,237
down €3,237 (-100.0%), from €3,237 to €0
- Gross operating margin -€20,411
down €20,411 (-182.2%), from -€11,202 to -€31,612
- Provisions +€2,335
up €2,335, from -€2,335 to €0
- Other operating charges -€2,124
down €2,124 (-65.4%), from €3,248 to €1,124
- Financial charges -€392
down €392 (-56.7%), from €690 to €299
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 | €35,286 | €31,084 | -€4,202 | -11.9% |
| Fixed assets | 21/28 | €3,558 | €3,220 | -€338 | -9.5% |
| Tangible fixed assets | 22/27 | €3,558 | €3,220 | -€338 | -9.5% |
| Furniture and vehicles | 24 | €3,558 | €3,220 | -€338 | -9.5% |
| Current assets | 29/58 | €31,729 | €27,864 | -€3,865 | -12.2% |
| Amounts receivable within one year | 40/41 | €28,912 | €14,093 | -€14,819 | -51.3% |
| Trade receivables | 40 | €28,895 | €8,908 | -€19,987 | -69.2% |
| Other amounts receivable | 41 | €17 | €5,185 | +€5,168 | +29871.0% |
| Cash at bank and in hand | 54/58 | €0 | €12,180 | +€12,180 | |
| Deferred charges and accrued income | 490/1 | €2,817 | €1,591 | -€1,226 | -43.5% |
| Total equity and liabilities | 10/49 | €35,286 | €31,084 | -€4,202 | -11.9% |
| Equity | 10/15 | €17,997 | -€16,546 | -€34,543 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €31,366 | €31,366 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,506 | €29,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,370 | -€62,913 | -€34,543 | -121.8% |
| Amounts payable | 17/49 | €17,290 | €47,630 | +€30,341 | +175.5% |
| Amounts payable within one year | 42/48 | €17,290 | €47,630 | +€30,341 | +175.5% |
| Financial debts | 43 | €3,237 | €0 | -€3,237 | -100.0% |
| Credit institutions | 430/8 | €3,237 | €0 | -€3,237 | -100.0% |
| Trade debts | 44 | €4,677 | €9,816 | +€5,139 | +109.9% |
| Suppliers | 440/4 | €4,677 | €9,816 | +€5,139 | +109.9% |
| Advances received on contracts in progress | 46 | - | €126 | +€126 | |
| Taxes, remuneration and social security | 45 | €4,084 | €324 | -€3,759 | -92.1% |
| Taxes | 450/3 | €4,084 | €324 | -€3,759 | -92.1% |
| Other amounts payable | 47/48 | €5,292 | €37,364 | +€32,072 | +606.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,347 | €1,348 | +€2 | +0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,335 | €0 | +€2,335 | |
| Other operating charges | 640/8 | €3,248 | €1,124 | -€2,124 | -65.4% |
| Gross operating margin | 9900 | -€11,202 | -€31,612 | -€20,411 | -182.2% |
| Operating profit (loss) | 9901 | -€13,461 | -€34,084 | -€20,624 | -153.2% |
| Financial income | 75/76B | €299 | €0 | -€299 | -100.0% |
| Recurring financial income | 75 | €299 | €0 | -€299 | -100.0% |
| Financial charges | 65/66B | €690 | €299 | -€392 | -56.7% |
| Recurring financial charges | 65 | €690 | €299 | -€392 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,852 | -€34,383 | -€20,531 | -148.2% |
| Income taxes | 67/77 | €149 | €160 | +€12 | +7.9% |
| Profit (loss) for the period | 9904 | -€14,000 | -€34,543 | -€20,543 | -146.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,000 | -€34,543 | -€20,543 | -146.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.