Alpha Accounting: 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 Accounting
Largest movements
- Receivables within one year +€12,212
up €12,212 (+46.5%), from €26,263 to €38,475
- Cash +€5,606
up €5,606 (+50.0%), from €11,215 to €16,821
mainly Net result for the year (+€14,696) and Deferred charges and accrued income (+€4,400)
- Deferred charges and accrued income -€4,400
no longer reported in 2025 (was €4,400)
- Profit (loss) carried forward +€14,696
up €14,696 (+196%), from €7,484 to €22,180
- Other debts -€1,514
down €1,514 (-32.1%), from €4,714 to €3,200
- Turnover -€41,650
no longer reported in 2025 (was €41,650)
- Purchases and services -€31,235
no longer reported in 2025 (was €31,235)
- Gross operating margin +€8,586
up €8,586 (+82.4%), from €10,415 to €19,001
- Taxes +€1,179
up €1,179 (+47.3%), from €2,495 to €3,674
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 | €41,878 | €55,296 | +€13,418 | +32.0% |
| Current assets | 29/58 | €41,878 | €55,296 | +€13,418 | +32.0% |
| Amounts receivable within one year | 40/41 | €26,263 | €38,475 | +€12,212 | +46.5% |
| Trade receivables | 40 | €26,263 | €38,475 | +€12,212 | +46.5% |
| Cash at bank and in hand | 54/58 | €11,215 | €16,821 | +€5,606 | +50.0% |
| Deferred charges and accrued income | 490/1 | €4,400 | - | -€4,400 | |
| Total equity and liabilities | 10/49 | €41,878 | €55,296 | +€13,418 | +32.0% |
| Equity | 10/15 | €10,484 | €25,180 | +€14,696 | +140% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,484 | €22,180 | +€14,696 | +196% |
| Amounts payable | 17/49 | €31,394 | €30,116 | -€1,278 | -4.1% |
| Amounts payable within one year | 42/48 | €31,394 | €30,116 | -€1,278 | -4.1% |
| Trade debts | 44 | €17,403 | €17,266 | -€137 | -0.8% |
| Suppliers | 440/4 | €17,403 | €17,266 | -€137 | -0.8% |
| Taxes, remuneration and social security | 45 | €9,277 | €9,651 | +€374 | +4.0% |
| Taxes | 450/3 | €9,277 | €9,651 | +€374 | +4.0% |
| Other amounts payable | 47/48 | €4,714 | €3,200 | -€1,514 | -32.1% |
| Turnover | 70 | €41,650 | - | -€41,650 | |
| Goods, raw materials, services and sundry goods | 60/61 | €31,235 | - | -€31,235 | |
| Other operating charges | 640/8 | €387 | €553 | +€166 | +42.8% |
| Gross operating margin | 9900 | €10,415 | €19,001 | +€8,586 | +82.4% |
| Operating profit (loss) | 9901 | €10,028 | €18,448 | +€8,420 | +84.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €49 | €79 | +€30 | +60.2% |
| Recurring financial charges | 65 | €49 | €79 | +€30 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €9,979 | €18,370 | +€8,391 | +84.1% |
| Income taxes | 67/77 | €2,495 | €3,674 | +€1,179 | +47.3% |
| Profit (loss) for the period | 9904 | €7,484 | €14,696 | +€7,212 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,484 | €14,696 | +€7,212 | +96.4% |
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.