ALPHA - PHS: 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 - PHS
Largest movements
- Receivables within one year -€2,823
down €2,823 (-89.1%), from €3,170 to €347
- Cash +€361
up €361 (+36.1%), from €1,000 to €1,361
mainly Receivables within one year (+€2,823)
- Profit (loss) carried forward -€2,304
down €2,304 (-4.7%), from -€49,539 to -€51,843
- Other debts -€141
down €141 (-0.4%), from €39,043 to €38,902
- Gross operating margin +€8,660
up €8,660 (+85.4%), from -€10,137 to -€1,477
- Other operating charges -€128
down €128 (-18.4%), from €694 to €566
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 | €11,170 | €8,708 | -€2,462 | -22.0% |
| Current assets | 29/58 | €11,170 | €8,708 | -€2,462 | -22.0% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,170 | €347 | -€2,823 | -89.1% |
| Other amounts receivable | 41 | €3,170 | €347 | -€2,823 | -89.1% |
| Cash at bank and in hand | 54/58 | €1,000 | €1,361 | +€361 | +36.1% |
| Total equity and liabilities | 10/49 | €11,170 | €8,708 | -€2,462 | -22.0% |
| Equity | 10/15 | -€27,890 | -€30,194 | -€2,304 | -8.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | - | -€3,099 | |
| Reserves not available under the articles | 1311 | €3,099 | - | -€3,099 | |
| Distributable reserves | 133 | - | €3,099 | +€3,099 | |
| Profit (loss) carried forward | 14 | -€49,539 | -€51,843 | -€2,304 | -4.7% |
| Amounts payable | 17/49 | €39,060 | €38,902 | -€158 | -0.4% |
| Amounts payable within one year | 42/48 | €39,060 | €38,902 | -€158 | -0.4% |
| Trade debts | 44 | €17 | - | -€17 | |
| Suppliers | 440/4 | €17 | - | -€17 | |
| Other amounts payable | 47/48 | €39,043 | €38,902 | -€141 | -0.4% |
| Other operating charges | 640/8 | €694 | €566 | -€128 | -18.4% |
| Gross operating margin | 9900 | -€10,137 | -€1,477 | +€8,660 | +85.4% |
| Operating profit (loss) | 9901 | -€10,831 | -€2,044 | +€8,787 | +81.1% |
| Financial income | 75/76B | €2 | €1 | -€2 | -67.7% |
| Recurring financial income | 75 | €2 | €1 | -€2 | -67.7% |
| Financial charges | 65/66B | €284 | €261 | -€22 | -7.9% |
| Recurring financial charges | 65 | €284 | €261 | -€22 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,112 | -€2,304 | +€8,808 | +79.3% |
| Profit (loss) for the period | 9904 | -€11,112 | -€2,304 | +€8,808 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,112 | -€2,304 | +€8,808 | +79.3% |
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 8 October 2026 via checked.be.