ALPHA 3: 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.
ALPHA 3
Largest movements
- Receivables within one year +€56,249
up €56,249 (+82.3%), from €68,360 to €124,609
of which Other amounts receivable: +€49,600
- Deferred charges and accrued income +€11,120
up €11,120 (+5256.0%), from €212 to €11,331
- Tangible fixed assets -€1,940
down €1,940 (-64.5%), from €3,011 to €1,070
of which Furniture and vehicles: -€1,209
- Tax, wage and social debts +€53,513
up €53,513 (+215.4%), from €24,845 to €78,357
of which Remuneration and social security: +€67,513
- Trade debts +€12,477
up €12,477 (+153.5%), from €8,127 to €20,604
- Debts after one year -€2,242
down €2,242 (-60.9%), from €3,682 to €1,441
- Profit (loss) carried forward +€1,992
up €1,992 (+7.4%), from €27,083 to €29,075
- Gross operating margin +€120,790
up €120,790, from -€25,047 to €95,744
- Staff costs +€76,785
up €76,785 (+14993.9%), from €512 to €77,298
- Other operating charges +€9,631
up €9,631 (+703.6%), from €1,369 to €11,000
- Taxes +€2,910
new in 2022: €2,910
- Depreciation -€2,202
down €2,202 (-53.2%), from €4,142 to €1,940
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,629 | €137,919 | +€65,290 | +89.9% |
| Fixed assets | 21/28 | €3,216 | €1,975 | -€1,240 | -38.6% |
| Tangible fixed assets | 22/27 | €3,011 | €1,070 | -€1,940 | -64.5% |
| Furniture and vehicles | 24 | €2,279 | €1,070 | -€1,209 | -53.1% |
| Leasing and similar rights | 25 | €731 | €0 | -€731 | -100.0% |
| Financial fixed assets | 28 | €205 | €905 | +€700 | +341.5% |
| Current assets | 29/58 | €69,414 | €135,944 | +€66,530 | +95.8% |
| Amounts receivable within one year | 40/41 | €68,360 | €124,609 | +€56,249 | +82.3% |
| Trade receivables | 40 | €47,634 | €54,283 | +€6,649 | +14.0% |
| Other amounts receivable | 41 | €20,726 | €70,326 | +€49,600 | +239.3% |
| Cash at bank and in hand | 54/58 | €842 | €4 | -€838 | -99.5% |
| Deferred charges and accrued income | 490/1 | €212 | €11,331 | +€11,120 | +5256.0% |
| Total equity and liabilities | 10/49 | €72,629 | €137,919 | +€65,290 | +89.9% |
| Equity | 10/15 | €33,783 | €35,275 | +€1,492 | +4.4% |
| Contributions | 10/11 | €6,700 | €6,200 | -€500 | -7.5% |
| Profit (loss) carried forward | 14 | €27,083 | €29,075 | +€1,992 | +7.4% |
| Amounts payable | 17/49 | €38,846 | €102,644 | +€63,798 | +164.2% |
| Amounts payable after more than one year | 17 | €3,682 | €1,441 | -€2,242 | -60.9% |
| Financial debts | 170/4 | €3,682 | €1,441 | -€2,242 | -60.9% |
| Amounts payable within one year | 42/48 | €35,163 | €101,203 | +€66,040 | +187.8% |
| Current portion of amounts payable after more than one year | 42 | €2,191 | €2,242 | +€50 | +2.3% |
| Trade debts | 44 | €8,127 | €20,604 | +€12,477 | +153.5% |
| Suppliers | 440/4 | €8,127 | €20,604 | +€12,477 | +153.5% |
| Taxes, remuneration and social security | 45 | €24,845 | €78,357 | +€53,513 | +215.4% |
| Taxes | 450/3 | €17,010 | €3,010 | -€14,001 | -82.3% |
| Remuneration and social security | 454/9 | €7,835 | €75,348 | +€67,513 | +861.7% |
| Remuneration, social security and pensions | 62 | €512 | €77,298 | +€76,785 | +14993.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,142 | €1,940 | -€2,202 | -53.2% |
| Other operating charges | 640/8 | €1,369 | €11,000 | +€9,631 | +703.6% |
| Gross operating margin | 9900 | -€25,047 | €95,744 | +€120,790 | |
| Operating profit (loss) | 9901 | -€31,070 | €5,505 | +€36,575 | |
| Financial income | 75/76B | €4,200 | €2,761 | -€1,439 | -34.3% |
| Recurring financial income | 75 | €4,200 | €2,761 | -€1,439 | -34.3% |
| Financial charges | 65/66B | €3,395 | €3,364 | -€31 | -0.9% |
| Recurring financial charges | 65 | €3,395 | €3,364 | -€31 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,265 | €4,902 | +€35,167 | |
| Income taxes | 67/77 | - | €2,910 | +€2,910 | |
| Profit (loss) for the period | 9904 | -€30,265 | €1,992 | +€32,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,265 | €1,992 | +€32,257 |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.