Alpha Boye: 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 Boye
Largest movements
- Cash -€8,414
down €8,414 (-100.0%), from €8,414 to €0
mainly Net result for the year (-€21,544) and Deferred charges and accrued income (-€1,025)
- Receivables within one year -€8,073
down €8,073 (-95.2%), from €8,479 to €406
of which Other amounts receivable: -€8,143
- Deferred charges and accrued income +€1,025
up €1,025 (+11.8%), from €8,661 to €9,686
- Tangible fixed assets -€679
down €679 (-23.0%), from €2,947 to €2,269
- Profit (loss) carried forward -€21,544
down €21,544, from €16,210 to -€5,334
- Other debts +€4,277
new in 2024: €4,277
- Trade debts +€999
up €999 (+25.9%), from €3,855 to €4,854
- Gross operating margin -€39,710
down €39,710, from €22,269 to -€17,441
- Taxes -€5,068
down €5,068 (-98.3%), from €5,156 to €88
- Financial charges +€2,121
up €2,121 (+6842.3%), from €31 to €2,152
- Depreciation +€755
up €755 (+126.4%), from €597 to €1,352
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,501 | €12,361 | -€16,140 | -56.6% |
| Fixed assets | 21/28 | €2,947 | €2,269 | -€679 | -23.0% |
| Tangible fixed assets | 22/27 | €2,947 | €2,269 | -€679 | -23.0% |
| Furniture and vehicles | 24 | €2,947 | €2,269 | -€679 | -23.0% |
| Current assets | 29/58 | €25,554 | €10,092 | -€15,461 | -60.5% |
| Amounts receivable within one year | 40/41 | €8,479 | €406 | -€8,073 | -95.2% |
| Trade receivables | 40 | €336 | €406 | +€70 | +20.8% |
| Other amounts receivable | 41 | €8,143 | €0 | -€8,143 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,414 | €0 | -€8,414 | -100.0% |
| Deferred charges and accrued income | 490/1 | €8,661 | €9,686 | +€1,025 | +11.8% |
| Total equity and liabilities | 10/49 | €28,501 | €12,361 | -€16,140 | -56.6% |
| Equity | 10/15 | €19,210 | -€2,334 | -€21,544 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,210 | -€5,334 | -€21,544 | |
| Amounts payable | 17/49 | €9,291 | €14,694 | +€5,404 | +58.2% |
| Amounts payable within one year | 42/48 | €9,291 | €14,694 | +€5,404 | +58.2% |
| Financial debts | 43 | €280 | €320 | +€40 | +14.3% |
| Credit institutions | 430/8 | €280 | €0 | -€280 | -100.0% |
| Other loans | 439 | - | €320 | +€320 | |
| Trade debts | 44 | €3,855 | €4,854 | +€999 | +25.9% |
| Suppliers | 440/4 | €3,855 | €4,854 | +€999 | +25.9% |
| Taxes, remuneration and social security | 45 | €5,156 | €5,244 | +€88 | +1.7% |
| Taxes | 450/3 | €5,156 | €5,244 | +€88 | +1.7% |
| Other amounts payable | 47/48 | - | €4,277 | +€4,277 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €1,352 | +€755 | +126.4% |
| Other operating charges | 640/8 | €392 | €512 | +€119 | +30.4% |
| Gross operating margin | 9900 | €22,269 | -€17,441 | -€39,710 | |
| Operating profit (loss) | 9901 | €21,280 | -€19,304 | -€40,585 | |
| Financial income | 75/76B | €117 | €0 | -€116 | -99.7% |
| Recurring financial income | 75 | €117 | €0 | -€116 | -99.7% |
| Financial charges | 65/66B | €31 | €2,152 | +€2,121 | +6842.3% |
| Recurring financial charges | 65 | €31 | €2,152 | +€2,121 | +6842.3% |
| Profit (loss) for the period before taxes | 9903 | €21,366 | -€21,456 | -€42,822 | |
| Income taxes | 67/77 | €5,156 | €88 | -€5,068 | -98.3% |
| Profit (loss) for the period | 9904 | €16,210 | -€21,544 | -€37,754 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,210 | -€21,544 | -€37,754 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.