ALPHA BEURRE: 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.
ALPHA BEURRE
Largest movements
- Cash +€14,222
up €14,222 (+89.3%), from €15,932 to €30,154
mainly Net result for the year (+€12,108) and Other debts (+€7,033)
- Tangible fixed assets +€563
up €563 (+11.4%), from €4,958 to €5,521
of which Furniture and vehicles: +€563
- Profit (loss) carried forward +€12,108
up €12,108 (+74.0%), from -€16,372 to -€4,264
- Other debts +€7,033
up €7,033 (+56.5%), from €12,446 to €19,479
- Accrued charges and deferred income -€4,356
down €4,356 (-100.0%), from €4,356 to €0
- Gross operating margin +€6,071
up €6,071 (+41.8%), from €14,528 to €20,599
- Other operating charges +€3,181
up €3,181 (+68.5%), from €4,641 to €7,822
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 | €20,890 | €35,675 | +€14,785 | +70.8% |
| Fixed assets | 21/28 | €4,958 | €5,521 | +€563 | +11.4% |
| Tangible fixed assets | 22/27 | €4,958 | €5,521 | +€563 | +11.4% |
| Land and buildings | 22 | €4,958 | €4,958 | = | 0.0% |
| Furniture and vehicles | 24 | - | €563 | +€563 | |
| Current assets | 29/58 | €15,932 | €30,154 | +€14,222 | +89.3% |
| Cash at bank and in hand | 54/58 | €15,932 | €30,154 | +€14,222 | +89.3% |
| Total equity and liabilities | 10/49 | €20,890 | €35,675 | +€14,785 | +70.8% |
| Equity | 10/15 | €4,088 | €16,196 | +€12,108 | +296.2% |
| Reserves | 13 | €20,460 | €20,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,460 | €20,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,372 | -€4,264 | +€12,108 | +74.0% |
| Amounts payable | 17/49 | €16,802 | €19,479 | +€2,677 | +15.9% |
| Amounts payable within one year | 42/48 | €12,446 | €19,479 | +€7,033 | +56.5% |
| Other amounts payable | 47/48 | €12,446 | €19,479 | +€7,033 | +56.5% |
| Accrued charges and deferred income | 492/3 | €4,356 | €0 | -€4,356 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €562 | +€62 | +12.4% |
| Other operating charges | 640/8 | €4,641 | €7,822 | +€3,181 | +68.5% |
| Gross operating margin | 9900 | €14,528 | €20,599 | +€6,071 | +41.8% |
| Operating profit (loss) | 9901 | €9,387 | €12,215 | +€2,828 | +30.1% |
| Financial charges | 65/66B | €72 | €107 | +€35 | +48.6% |
| Recurring financial charges | 65 | €72 | €107 | +€35 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €9,315 | €12,108 | +€2,793 | +30.0% |
| Profit (loss) for the period | 9904 | €9,315 | €12,108 | +€2,793 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,315 | €12,108 | +€2,793 | +30.0% |
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 2 October 2026 via checked.be.