ALPHA PARTNERS CONSULTING: 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 PARTNERS CONSULTING
Largest movements
- Tangible fixed assets -€4,476
down €4,476 (-13.8%), from €32,430 to €27,954
of which Other tangible fixed assets: -€4,183
- Cash -€1,426
no longer reported in 2025 (was €1,426)
mainly Net result for the year (-€34,681) and Debts after one year (-€4,094)
- Profit (loss) carried forward -€34,681
down €34,681 (-168%), from -€20,679 to -€55,360
- Other debts +€21,508
new in 2025: €21,508
- Short-term financial debts +€8,720
up €8,720 (+543%), from €1,606 to €10,326
- Debts after one year -€4,094
down €4,094 (-19.0%), from €21,549 to €17,455
- Trade debts +€2,980
up €2,980 (+28.6%), from €10,427 to €13,407
- Turnover -€68,644
no longer reported in 2025 (was €68,644)
- Purchases and services -€65,331
no longer reported in 2025 (was €65,331)
- Gross operating margin -€26,717
down €26,717, from €3,313 to -€23,404
- Taxes -€5,522
down €5,522 (-95.4%), from €5,785 to €263
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,315 | €72,626 | -€5,689 | -7.3% |
| Fixed assets | 21/28 | €32,430 | €27,954 | -€4,476 | -13.8% |
| Tangible fixed assets | 22/27 | €32,430 | €27,954 | -€4,476 | -13.8% |
| Furniture and vehicles | 24 | €1,175 | €881 | -€293 | -25.0% |
| Other tangible fixed assets | 26 | €31,256 | €27,073 | -€4,183 | -13.4% |
| Current assets | 29/58 | €45,885 | €44,672 | -€1,213 | -2.6% |
| Amounts receivable within one year | 40/41 | €44,459 | €44,672 | +€213 | +0.5% |
| Trade receivables | 40 | €22,109 | €22,109 | = | 0.0% |
| Other amounts receivable | 41 | €22,350 | €22,562 | +€213 | +1.0% |
| Cash at bank and in hand | 54/58 | €1,426 | - | -€1,426 | |
| Total equity and liabilities | 10/49 | €78,315 | €72,626 | -€5,689 | -7.3% |
| Equity | 10/15 | €4,729 | -€29,952 | -€34,681 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €408 | €408 | = | 0.0% |
| Non-distributable reserves | 130/1 | €408 | €408 | = | 0.0% |
| Legal reserve | 130 | €408 | €408 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,679 | -€55,360 | -€34,681 | -168% |
| Amounts payable | 17/49 | €73,587 | €102,578 | +€28,992 | +39.4% |
| Amounts payable after more than one year | 17 | €21,549 | €17,455 | -€4,094 | -19.0% |
| Financial debts | 170/4 | €21,549 | €17,455 | -€4,094 | -19.0% |
| Amounts payable within one year | 42/48 | €52,037 | €85,123 | +€33,086 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €3,881 | €4,094 | +€213 | +5.5% |
| Financial debts | 43 | €1,606 | €10,326 | +€8,720 | +543% |
| Credit institutions | 430/8 | €1,606 | €10,326 | +€8,720 | +543% |
| Trade debts | 44 | €10,427 | €13,407 | +€2,980 | +28.6% |
| Suppliers | 440/4 | €10,427 | €13,407 | +€2,980 | +28.6% |
| Advances received on contracts in progress | 46 | €10,890 | €10,890 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €25,233 | €24,898 | -€335 | -1.3% |
| Taxes | 450/3 | €25,233 | €24,096 | -€1,137 | -4.5% |
| Remuneration and social security | 454/9 | - | €802 | +€802 | |
| Other amounts payable | 47/48 | - | €21,508 | +€21,508 | |
| Turnover | 70 | €68,644 | - | -€68,644 | |
| Goods, raw materials, services and sundry goods | 60/61 | €65,331 | - | -€65,331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,476 | €4,476 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,992 | €2,806 | -€187 | -6.2% |
| Non-recurring operating charges | 66A | €2,969 | - | -€2,969 | |
| Gross operating margin | 9900 | €3,313 | -€23,404 | -€26,717 | |
| Operating profit (loss) | 9901 | -€7,124 | -€30,686 | -€23,561 | -331% |
| Financial charges | 65/66B | €3,285 | €3,732 | +€447 | +13.6% |
| Recurring financial charges | 65 | €3,285 | €3,732 | +€447 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,409 | -€34,417 | -€24,008 | -231% |
| Income taxes | 67/77 | €5,785 | €263 | -€5,522 | -95.4% |
| Profit (loss) for the period | 9904 | -€16,194 | -€34,681 | -€18,486 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,194 | -€34,681 | -€18,486 | -114% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.