ALPHA BUSINESS CONSTRUCT SPRL: 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 BUSINESS CONSTRUCT SPRL
Largest movements
- Tangible fixed assets -€15,260
down €15,260 (-78.6%), from €19,421 to €4,162
of which Furniture and vehicles: -€15,193
- Receivables within one year -€5,277
down €5,277 (-1.6%), from €326,215 to €320,937
of which Other amounts receivable: -€91,355
- Trade debts -€7,171
down €7,171 (-70.3%), from €10,202 to €3,031
- Current portion of long-term debt -€6,505
down €6,505 (-66.0%), from €9,855 to €3,350
- Tax, wage and social debts -€4,821
down €4,821 (-17.3%), from €27,939 to €23,117
- Other operating charges +€1,349
up €1,349 (+234%), from €576 to €1,926
- Financial charges +€611
up €611 (+46.2%), from €1,321 to €1,932
- Taxes -€502
down €502 (-64.7%), from €776 to €274
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.
Derived cash bridge
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 | €347,170 | €326,091 | -€21,079 | -6.1% |
| Fixed assets | 21/28 | €19,421 | €4,162 | -€15,260 | -78.6% |
| Tangible fixed assets | 22/27 | €19,421 | €4,162 | -€15,260 | -78.6% |
| Plant, machinery and equipment | 23 | €274 | €208 | -€67 | -24.3% |
| Furniture and vehicles | 24 | €19,147 | €3,954 | -€15,193 | -79.3% |
| Current assets | 29/58 | €327,749 | €321,930 | -€5,819 | -1.8% |
| Amounts receivable within one year | 40/41 | €326,215 | €320,937 | -€5,277 | -1.6% |
| Trade receivables | 40 | €62,885 | €148,962 | +€86,077 | +137% |
| Other amounts receivable | 41 | €263,330 | €171,976 | -€91,355 | -34.7% |
| Cash at bank and in hand | 54/58 | €735 | €222 | -€513 | -69.8% |
| Deferred charges and accrued income | 490/1 | €799 | €770 | -€28 | -3.6% |
| Total equity and liabilities | 10/49 | €347,170 | €326,091 | -€21,079 | -6.1% |
| Equity | 10/15 | €48,325 | €49,093 | +€769 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,125 | €42,893 | +€769 | +1.8% |
| Non-distributable reserves | 130/1 | €1,274 | €1,274 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,274 | €1,274 | = | 0.0% |
| Distributable reserves | 133 | €40,851 | €41,619 | +€769 | +1.9% |
| Amounts payable | 17/49 | €298,845 | €276,998 | -€21,847 | -7.3% |
| Amounts payable after more than one year | 17 | €3,350 | - | -€3,350 | |
| Financial debts | 170/4 | €3,350 | - | -€3,350 | |
| Amounts payable within one year | 42/48 | €47,995 | €29,498 | -€18,497 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €9,855 | €3,350 | -€6,505 | -66.0% |
| Trade debts | 44 | €10,202 | €3,031 | -€7,171 | -70.3% |
| Suppliers | 440/4 | €10,202 | €3,031 | -€7,171 | -70.3% |
| Taxes, remuneration and social security | 45 | €27,939 | €23,117 | -€4,821 | -17.3% |
| Taxes | 450/3 | €27,939 | €23,117 | -€4,821 | -17.3% |
| Accrued charges and deferred income | 492/3 | €247,500 | €247,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,251 | €15,260 | +€8 | +0.1% |
| Other operating charges | 640/8 | €576 | €1,926 | +€1,349 | +234% |
| Gross operating margin | 9900 | €20,213 | €20,160 | -€54 | -0.3% |
| Operating profit (loss) | 9901 | €4,386 | €2,975 | -€1,411 | -32.2% |
| Financial charges | 65/66B | €1,321 | €1,932 | +€611 | +46.2% |
| Recurring financial charges | 65 | €1,321 | €1,932 | +€611 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €3,065 | €1,043 | -€2,022 | -66.0% |
| Income taxes | 67/77 | €776 | €274 | -€502 | -64.7% |
| Profit (loss) for the period | 9904 | €2,289 | €769 | -€1,521 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,289 | €769 | -€1,521 | -66.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.