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ALPHA CONSTRUCT: 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.

What changed

ALPHA CONSTRUCT

BE 0443.918.223
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€21,895
2024 · €9,506-€31,401
Equity
€2,307
2024 · €24,201-€21,895
Cash
€3,350
2024 · €1,323+€2,027
Balance sheet total
€398,464
2024 · €136,238+€262,225

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€216,992

    up €216,992 (+516.6%), from €42,001 to €258,993

    of which Land and buildings: +€222,460

  • Receivables within one year +€56,923

    up €56,923 (+98.0%), from €58,068 to €114,991

    of which Trade receivables: +€56,297

  • Stocks and contracts -€15,000

    down €15,000 (-52.0%), from €28,833 to €13,833

    of which Contracts in progress: -€13,500

Equity and liabilities
  • Debts after one year +€169,247

    up €169,247 (+643.8%), from €26,289 to €195,536

  • Trade debts +€65,632

    up €65,632 (+2086.0%), from €3,146 to €68,778

  • Other debts +€43,687

    up €43,687 (+90.3%), from €48,375 to €92,062

  • Profit (loss) carried forward -€21,895

    down €21,895 (-146.5%), from -€14,948 to -€36,842

Income statement
  • Gross operating margin -€22,959

    down €22,959 (-19.3%), from €118,765 to €95,805

  • Depreciation +€7,448

    up €7,448 (+41.3%), from €18,048 to €25,496

  • Staff costs -€2,266

    down €2,266 (-2.7%), from €83,810 to €81,544

  • Financial charges +€1,787

    up €1,787 (+50.9%), from €3,508 to €5,296

  • Other operating charges +€1,362

    up €1,362 (+34.3%), from €3,975 to €5,337

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €9,506
Gross operating margin -€22,959
Staff costs +€2,266
Depreciation -€7,448
Other operating charges -€1,362
Financial income -€172
Financial charges -€1,787
Taxes +€61
Result 2025 -€21,895

Cash bridge derived

cash 2024 to 2025

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.

From operations +€73,573
Investment -€242,488
Financing +€170,943
Cash 2024 €1,323
Net result for the year -€21,895
Depreciation +€25,496
Stocks and contracts +€15,000
Receivables within one year -€56,923
Deferred charges and accrued income -€1,283
Trade debts +€65,632
Tax, wage and social debts +€3,849
Smaller working-capital items +€9
Other debts +€43,687
Investment in fixed assets (net) -€242,488
Debts after one year +€169,247
Current portion of long-term debt +€1,760
Short-term financial debts -€64
Cash 2025 €3,350
Every line side by side 52 lines
Line Code 2024 2025 Change %
Total assets 20/58 €136,238 €398,464 +€262,225 +192.5%
Fixed assets 21/28 €42,456 €259,448 +€216,992 +511.1%
Tangible fixed assets 22/27 €42,001 €258,993 +€216,992 +516.6%
Land and buildings 22 - €222,460 +€222,460
Plant, machinery and equipment 23 €5,415 €5,620 +€204 +3.8%
Furniture and vehicles 24 €36,586 €30,914 -€5,672 -15.5%
Financial fixed assets 28 €455 €455 = 0.0%
Current assets 29/58 €93,782 €139,015 +€45,233 +48.2%
Stocks and contracts in progress 3 €28,833 €13,833 -€15,000 -52.0%
Stocks 30/36 €4,333 €2,833 -€1,500 -34.6%
Contracts in progress 37 €24,500 €11,000 -€13,500 -55.1%
Amounts receivable within one year 40/41 €58,068 €114,991 +€56,923 +98.0%
Trade receivables 40 €56,620 €112,917 +€56,297 +99.4%
Other amounts receivable 41 €1,449 €2,074 +€626 +43.2%
Cash at bank and in hand 54/58 €1,323 €3,350 +€2,027 +153.3%
Deferred charges and accrued income 490/1 €5,558 €6,841 +€1,283 +23.1%
Total equity and liabilities 10/49 €136,238 €398,464 +€262,225 +192.5%
Equity 10/15 €24,201 €2,307 -€21,895 -90.5%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €20,557 €20,557 = 0.0%
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 €18,697 €18,697 = 0.0%
Profit (loss) carried forward 14 -€14,948 -€36,842 -€21,895 -146.5%
Amounts payable 17/49 €112,037 €396,157 +€284,120 +253.6%
Amounts payable after more than one year 17 €26,289 €195,536 +€169,247 +643.8%
Financial debts 170/4 €26,289 €195,536 +€169,247 +643.8%
Amounts payable within one year 42/48 €84,283 €199,110 +€114,827 +136.2%
Current portion of amounts payable after more than one year 42 €18,444 €20,204 +€1,760 +9.5%
Financial debts 43 €6,902 €6,839 -€64 -0.9%
Credit institutions 430/8 €6,902 €6,839 -€64 -0.9%
Trade debts 44 €3,146 €68,778 +€65,632 +2086.0%
Suppliers 440/4 €3,146 €68,778 +€65,632 +2086.0%
Advances received on contracts in progress 46 €37 €0 -€37 -100.0%
Taxes, remuneration and social security 45 €7,378 €11,227 +€3,849 +52.2%
Taxes 450/3 €739 €1,512 +€774 +104.8%
Remuneration and social security 454/9 €6,639 €9,715 +€3,075 +46.3%
Other amounts payable 47/48 €48,375 €92,062 +€43,687 +90.3%
Accrued charges and deferred income 492/3 €1,465 €1,511 +€46 +3.1%
Remuneration, social security and pensions 62 €83,810 €81,544 -€2,266 -2.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €18,048 €25,496 +€7,448 +41.3%
Other operating charges 640/8 €3,975 €5,337 +€1,362 +34.3%
Gross operating margin 9900 €118,765 €95,805 -€22,959 -19.3%
Operating profit (loss) 9901 €12,932 -€16,571 -€29,503
Financial income 75/76B €209 €37 -€172 -82.3%
Recurring financial income 75 €209 €37 -€172 -82.3%
Financial charges 65/66B €3,508 €5,296 +€1,787 +50.9%
Recurring financial charges 65 €3,508 €5,296 +€1,787 +50.9%
Profit (loss) for the period before taxes 9903 €9,632 -€21,830 -€31,462
Income taxes 67/77 €126 €65 -€61 -48.7%
Profit (loss) for the period 9904 €9,506 -€21,895 -€31,401
Profit (loss) for the period to be appropriated 9905 €9,506 -€21,895 -€31,401

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 30 September 2026 via checked.be.