ALPHA-LUX: 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-LUX
Largest movements
- Receivables within one year +€28,586
up €28,586 (+6296.3%), from €454 to €29,040
- Cash +€10,745
up €10,745 (+373.8%), from €2,875 to €13,620
mainly Net result for the year (+€28,255) and Tax, wage and social debts (+€4,386)
- Tangible fixed assets -€2,390
down €2,390 (-27.5%), from €8,695 to €6,305
- Profit (loss) carried forward +€28,255
up €28,255 (+6.9%), from -€407,924 to -€379,670
- Tax, wage and social debts +€4,386
up €4,386 (+1141.3%), from €384 to €4,771
- Other debts +€2,799
up €2,799 (+46256.5%), from €6 to €2,805
- Accrued charges and deferred income +€2,493
up €2,493 (+24.1%), from €10,359 to €12,853
- Trade debts -€1,317
down €1,317 (-50.0%), from €2,635 to €1,318
- Gross operating margin +€48,803
up €48,803, from -€14,477 to €34,326
- Depreciation -€9,134
down €9,134 (-79.3%), from €11,524 to €2,390
- Financial charges +€419
up €419 (+18.8%), from €2,232 to €2,651
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 | €39,461 | €76,077 | +€36,616 | +92.8% |
| Fixed assets | 21/28 | €9,295 | €6,905 | -€2,390 | -25.7% |
| Tangible fixed assets | 22/27 | €8,695 | €6,305 | -€2,390 | -27.5% |
| Plant, machinery and equipment | 23 | €8,695 | €6,305 | -€2,390 | -27.5% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €30,166 | €69,172 | +€39,006 | +129.3% |
| Stocks and contracts in progress | 3 | €22,174 | €22,174 | = | 0.0% |
| Stocks | 30/36 | €22,174 | €22,174 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €454 | €29,040 | +€28,586 | +6296.3% |
| Trade receivables | 40 | €454 | €29,040 | +€28,586 | +6296.3% |
| Cash at bank and in hand | 54/58 | €2,875 | €13,620 | +€10,745 | +373.8% |
| Deferred charges and accrued income | 490/1 | €4,663 | €4,338 | -€325 | -7.0% |
| Total equity and liabilities | 10/49 | €39,461 | €76,077 | +€36,616 | +92.8% |
| Equity | 10/15 | -€157,924 | -€129,670 | +€28,255 | +17.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€407,924 | -€379,670 | +€28,255 | +6.9% |
| Amounts payable | 17/49 | €197,385 | €205,746 | +€8,361 | +4.2% |
| Amounts payable after more than one year | 17 | €184,000 | €184,000 | = | 0.0% |
| Financial debts | 170/4 | €184,000 | €184,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,026 | €8,893 | +€5,868 | +193.9% |
| Trade debts | 44 | €2,635 | €1,318 | -€1,317 | -50.0% |
| Suppliers | 440/4 | €2,635 | €1,318 | -€1,317 | -50.0% |
| Taxes, remuneration and social security | 45 | €384 | €4,771 | +€4,386 | +1141.3% |
| Taxes | 450/3 | €384 | €4,771 | +€4,386 | +1141.3% |
| Other amounts payable | 47/48 | €6 | €2,805 | +€2,799 | +46256.5% |
| Accrued charges and deferred income | 492/3 | €10,359 | €12,853 | +€2,493 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,524 | €2,390 | -€9,134 | -79.3% |
| Other operating charges | 640/8 | €1,010 | €1,029 | +€20 | +1.9% |
| Gross operating margin | 9900 | -€14,477 | €34,326 | +€48,803 | |
| Operating profit (loss) | 9901 | -€27,011 | €30,906 | +€57,917 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,232 | €2,651 | +€419 | +18.8% |
| Recurring financial charges | 65 | €2,232 | €2,651 | +€419 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,243 | €28,255 | +€57,498 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€29,243 | €28,255 | +€57,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,243 | €28,255 | +€57,498 |
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 29 September 2026 via checked.be.