ALPHA BUSINESS CONSULT: what changed
ALPHA BUSINESS CONSULT
Largest movements
- Receivables within one year +€53,573
up €53,573 (+24.4%), from €219,879 to €273,452
of which Trade receivables: +€53,539
- Cash +€9,734
up €9,734 (+369%), from €2,640 to €12,374
mainly Trade debts (+€74,145) and Tax, wage and social debts (+€12,291)
- Tangible fixed assets -€5,047
down €5,047 (-63.2%), from €7,990 to €2,944
- Trade debts +€74,145
up €74,145 (+67.9%), from €109,130 to €183,275
of which Bills of exchange payable: +€86,591
- Other debts -€19,277
down €19,277 (-87.7%), from €21,970 to €2,694
- Tax, wage and social debts +€12,291
up €12,291 (+57.8%), from €21,263 to €33,555
- Short-term financial debts -€4,209
down €4,209 (-86.9%), from €4,843 to €634
- Debts after one year -€3,142
no longer reported in 2024 (was €3,142)
- Gross operating margin -€5,953
down €5,953 (-36.8%), from €16,168 to €10,215
- Taxes -€1,960
down €1,960 (-91.2%), from €2,149 to €189
- Financial charges -€1,710
down €1,710 (-53.9%), from €3,175 to €1,465
- Other operating charges +€838
up €838 (+37.1%), from €2,261 to €3,100
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,949 | €290,011 | +€58,062 | +25.0% |
| Fixed assets | 21/28 | €9,231 | €4,184 | -€5,047 | -54.7% |
| Tangible fixed assets | 22/27 | €7,990 | €2,944 | -€5,047 | -63.2% |
| Furniture and vehicles | 24 | €7,990 | €2,944 | -€5,047 | -63.2% |
| Financial fixed assets | 28 | €1,240 | €1,240 | = | 0.0% |
| Current assets | 29/58 | €222,718 | €285,826 | +€63,108 | +28.3% |
| Amounts receivable within one year | 40/41 | €219,879 | €273,452 | +€53,573 | +24.4% |
| Trade receivables | 40 | €219,860 | €273,399 | +€53,539 | +24.4% |
| Other amounts receivable | 41 | €19 | €53 | +€34 | +175% |
| Cash at bank and in hand | 54/58 | €2,640 | €12,374 | +€9,734 | +369% |
| Deferred charges and accrued income | 490/1 | €198 | - | -€198 | |
| Total equity and liabilities | 10/49 | €231,949 | €290,011 | +€58,062 | +25.0% |
| Equity | 10/15 | €66,297 | €66,711 | +€414 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,704 | €48,119 | +€414 | +0.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €45,845 | €46,260 | +€414 | +0.9% |
| Amounts payable | 17/49 | €165,652 | €223,300 | +€57,648 | +34.8% |
| Amounts payable after more than one year | 17 | €3,142 | - | -€3,142 | |
| Financial debts | 170/4 | €3,142 | - | -€3,142 | |
| Amounts payable within one year | 42/48 | €162,510 | €223,300 | +€60,790 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €5,303 | €3,142 | -€2,161 | -40.7% |
| Financial debts | 43 | €4,843 | €634 | -€4,209 | -86.9% |
| Credit institutions | 430/8 | €4,843 | €634 | -€4,209 | -86.9% |
| Trade debts | 44 | €109,130 | €183,275 | +€74,145 | +67.9% |
| Suppliers | 440/4 | €19,412 | €6,966 | -€12,446 | -64.1% |
| Bills of exchange payable | 441 | €89,718 | €176,309 | +€86,591 | +96.5% |
| Taxes, remuneration and social security | 45 | €21,263 | €33,555 | +€12,291 | +57.8% |
| Taxes | 450/3 | €21,263 | €33,555 | +€12,291 | +57.8% |
| Other amounts payable | 47/48 | €21,970 | €2,694 | -€19,277 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,047 | €5,047 | = | 0.0% |
| Other operating charges | 640/8 | €2,261 | €3,100 | +€838 | +37.1% |
| Gross operating margin | 9900 | €16,168 | €10,215 | -€5,953 | -36.8% |
| Operating profit (loss) | 9901 | €8,860 | €2,068 | -€6,791 | -76.7% |
| Financial charges | 65/66B | €3,175 | €1,465 | -€1,710 | -53.9% |
| Recurring financial charges | 65 | €3,175 | €1,465 | -€1,710 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €5,685 | €603 | -€5,081 | -89.4% |
| Income taxes | 67/77 | €2,149 | €189 | -€1,960 | -91.2% |
| Profit (loss) for the period | 9904 | €3,536 | €414 | -€3,121 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,536 | €414 | -€3,121 | -88.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.