ALPHA MICROSYSTEMS BELGIUM: 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 MICROSYSTEMS BELGIUM
Largest movements
- Tangible fixed assets -€26,487
down €26,487 (-7.5%), from €352,809 to €326,321
- Cash -€22,413
down €22,413 (-33.8%), from €66,388 to €43,975
mainly Current portion of long-term debt (-€54,869) and Deferred charges and accrued income (-€13,735)
- Deferred charges and accrued income +€13,735
new in 2026: €13,735
- Current portion of long-term debt -€54,869
no longer reported in 2026 (was €54,869)
- Profit (loss) carried forward +€19,856
up €19,856 (+3.5%), from -€564,083 to -€544,227
- Gross operating margin -€7,668
down €7,668 (-12.6%), from €60,956 to €53,288
- Other operating charges -€1,183
down €1,183 (-17.2%), from €6,886 to €5,703
- Financial charges -€823
down €823 (-39.8%), from €2,066 to €1,243
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €419,199 | €384,256 | -€34,942 | -8.3% |
| Fixed assets | 21/28 | €352,809 | €326,321 | -€26,487 | -7.5% |
| Tangible fixed assets | 22/27 | €352,809 | €326,321 | -€26,487 | -7.5% |
| Land and buildings | 22 | €352,809 | €326,321 | -€26,487 | -7.5% |
| Current assets | 29/58 | €66,390 | €57,935 | -€8,455 | -12.7% |
| Amounts receivable within one year | 40/41 | €2 | €225 | +€223 | +12,128% |
| Trade receivables | 40 | - | €223 | +€223 | |
| Other amounts receivable | 41 | €2 | €2 | +€0 | +16.3% |
| Cash at bank and in hand | 54/58 | €66,388 | €43,975 | -€22,413 | -33.8% |
| Deferred charges and accrued income | 490/1 | - | €13,735 | +€13,735 | |
| Total equity and liabilities | 10/49 | €419,199 | €384,256 | -€34,942 | -8.3% |
| Equity | 10/15 | -€399,083 | -€379,227 | +€19,856 | +5.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€564,083 | -€544,227 | +€19,856 | +3.5% |
| Provisions and deferred taxes | 16 | €550,000 | €550,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €550,000 | €550,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €550,000 | €550,000 | = | 0.0% |
| Amounts payable | 17/49 | €268,282 | €213,484 | -€54,798 | -20.4% |
| Amounts payable after more than one year | 17 | €213,350 | €213,350 | = | 0.0% |
| Other amounts payable | 178/9 | €213,350 | €213,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,932 | €134 | -€54,798 | -99.8% |
| Current portion of amounts payable after more than one year | 42 | €54,869 | - | -€54,869 | |
| Trade debts | 44 | €63 | €134 | +€71 | +112% |
| Suppliers | 440/4 | €63 | €134 | +€71 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,487 | €26,487 | = | 0.0% |
| Other operating charges | 640/8 | €6,886 | €5,703 | -€1,183 | -17.2% |
| Gross operating margin | 9900 | €60,956 | €53,288 | -€7,668 | -12.6% |
| Operating profit (loss) | 9901 | €27,583 | €21,097 | -€6,486 | -23.5% |
| Financial income | 75/76B | €86 | €1 | -€85 | -98.8% |
| Recurring financial income | 75 | €86 | €1 | -€85 | -98.8% |
| Financial charges | 65/66B | €2,066 | €1,243 | -€823 | -39.8% |
| Recurring financial charges | 65 | €2,066 | €1,243 | -€823 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €25,603 | €19,856 | -€5,747 | -22.4% |
| Profit (loss) for the period | 9904 | €25,603 | €19,856 | -€5,747 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,603 | €19,856 | -€5,747 | -22.4% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.