ALPHA FISH: 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 FISH
Largest movements
- Receivables within one year +€20,562
up €20,562 (+12.1%), from €169,516 to €190,078
- Profit (loss) carried forward +€13,479
up €13,479 (+68.7%), from €19,625 to €33,103
- Trade debts +€4,304
up €4,304 (+36.0%), from €11,971 to €16,275
- Gross operating margin +€3,875
up €3,875 (+24.5%), from €15,798 to €19,673
- Other operating charges -€1,833
down €1,833 (-22.9%), from €7,997 to €6,164
- Financial income +€207
up €207 (+8.8%), from €2,355 to €2,562
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 | €274,331 | €292,114 | +€17,783 | +6.5% |
| Formation expenses | 20 | €3,767 | €2,869 | -€898 | -23.8% |
| Fixed assets | 21/28 | €96,323 | €94,771 | -€1,552 | -1.6% |
| Tangible fixed assets | 22/27 | €96,249 | €94,697 | -€1,552 | -1.6% |
| Land and buildings | 22 | €96,249 | €94,697 | -€1,552 | -1.6% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €174,241 | €194,474 | +€20,233 | +11.6% |
| Amounts receivable within one year | 40/41 | €169,516 | €190,078 | +€20,562 | +12.1% |
| Other amounts receivable | 41 | €169,516 | €190,078 | +€20,562 | +12.1% |
| Cash at bank and in hand | 54/58 | €4,725 | €4,396 | -€329 | -7.0% |
| Total equity and liabilities | 10/49 | €274,331 | €292,114 | +€17,783 | +6.5% |
| Equity | 10/15 | €91,885 | €105,364 | +€13,479 | +14.7% |
| Contributions | 10/11 | €65,692 | €65,692 | = | 0.0% |
| Capital | 10 | €65,692 | €65,692 | = | 0.0% |
| Issued capital | 100 | €65,692 | €65,692 | = | 0.0% |
| Reserves | 13 | €6,569 | €6,569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,569 | €6,569 | = | 0.0% |
| Legal reserve | 130 | €6,569 | €6,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,625 | €33,103 | +€13,479 | +68.7% |
| Amounts payable | 17/49 | €182,445 | €186,749 | +€4,304 | +2.4% |
| Amounts payable within one year | 42/48 | €182,445 | €186,749 | +€4,304 | +2.4% |
| Trade debts | 44 | €11,971 | €16,275 | +€4,304 | +36.0% |
| Suppliers | 440/4 | €11,971 | €16,275 | +€4,304 | +36.0% |
| Other amounts payable | 47/48 | €170,474 | €170,474 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,450 | €2,450 | = | 0.0% |
| Other operating charges | 640/8 | €7,997 | €6,164 | -€1,833 | -22.9% |
| Non-recurring operating charges | 66A | €104 | €0 | -€104 | -100.0% |
| Gross operating margin | 9900 | €15,798 | €19,673 | +€3,875 | +24.5% |
| Operating profit (loss) | 9901 | €5,247 | €11,059 | +€5,812 | +110.7% |
| Financial income | 75/76B | €2,355 | €2,562 | +€207 | +8.8% |
| Recurring financial income | 75 | €2,355 | €2,562 | +€207 | +8.8% |
| Financial charges | 65/66B | €120 | €142 | +€22 | +18.6% |
| Recurring financial charges | 65 | €120 | €142 | +€22 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €7,482 | €13,479 | +€5,996 | +80.1% |
| Profit (loss) for the period | 9904 | €7,482 | €13,479 | +€5,996 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,482 | €13,479 | +€5,996 | +80.1% |
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 1 October 2026 via checked.be.