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Alpha Way: 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.

What changed

Alpha Way

BE 0807.204.603
NACE 43.990, Other specialised construction activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€6,723
2023 · €53,936-€47,213
Equity
€338,089
2023 · €331,366+€6,723
Cash
€211,382
2023 · €237,097-€25,715
Balance sheet total
€340,962
2023 · €356,917-€15,955

Largest movements

2023 to 2024
Assets
  • Cash -€25,715

    down €25,715 (-10.8%), from €237,097 to €211,382

    mainly Receivables within one year (-€14,087) and Tax, wage and social debts (-€11,577)

  • Receivables within one year +€14,087

    up €14,087 (+35.2%), from €40,062 to €54,149

    of which Other amounts receivable: +€8,522

  • Tangible fixed assets -€5,848

    down €5,848 (-22.3%), from €26,187 to €20,339

    of which Plant, machinery and equipment: -€3,987

Equity and liabilities
  • Tax, wage and social debts -€11,577

    no longer reported in 2024 (was €11,577)

    of which Taxes: -€10,376

  • Trade debts -€10,367

    down €10,367 (-78.6%), from €13,183 to €2,816

  • Reserves +€6,723

    up €6,723 (+2.1%), from €325,166 to €331,889

    of which Distributable reserves: +€6,723

Income statement
  • Gross operating margin -€43,358

    down €43,358 (-55.6%), from €78,043 to €34,685

  • Financial income -€20,551

    down €20,551 (-92.0%), from €22,343 to €1,792

  • Taxes -€16,987

    down €16,987 (-85.3%), from €19,926 to €2,939

  • Staff costs +€880

    up €880 (+9.1%), from €9,722 to €10,602

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €53,936
Gross operating margin -€43,358
Staff costs -€880
Depreciation +€582
Other operating charges -€66
Financial income -€20,551
Financial charges +€73
Taxes +€16,987
Result 2024 €6,723

Cash bridge derived

cash 2023 to 2024

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.

From operations -€15,748
Investment -€9,967
Financing €0
Cash 2023 €237,097
Net result for the year +€6,723
Depreciation +€15,815
Stocks and contracts -€568
Receivables within one year -€14,087
Deferred charges and accrued income -€953
Trade debts -€10,367
Tax, wage and social debts -€11,577
Accrued charges and deferred income -€734
Investment in fixed assets (net) -€9,967
Cash 2024 €211,382
Every line side by side 45 lines
Line Code 2023 2024 Change %
Total assets 20/58 €356,917 €340,962 -€15,955 -4.5%
Fixed assets 21/28 €26,395 €20,547 -€5,848 -22.2%
Tangible fixed assets 22/27 €26,187 €20,339 -€5,848 -22.3%
Plant, machinery and equipment 23 €20,290 €16,303 -€3,987 -19.6%
Furniture and vehicles 24 €5,897 €4,036 -€1,861 -31.6%
Financial fixed assets 28 €207 €207 = 0.0%
Current assets 29/58 €330,522 €320,415 -€10,107 -3.1%
Amounts receivable after more than one year 29 €50,000 €50,000 = 0.0%
Other amounts receivable 291 €50,000 €50,000 = 0.0%
Stocks and contracts in progress 3 €2,260 €2,829 +€568 +25.1%
Stocks 30/36 €2,260 €2,829 +€568 +25.1%
Amounts receivable within one year 40/41 €40,062 €54,149 +€14,087 +35.2%
Trade receivables 40 €30,557 €36,122 +€5,564 +18.2%
Other amounts receivable 41 €9,505 €18,027 +€8,522 +89.7%
Cash at bank and in hand 54/58 €237,097 €211,382 -€25,715 -10.8%
Deferred charges and accrued income 490/1 €1,103 €2,056 +€953 +86.4%
Total equity and liabilities 10/49 €356,917 €340,962 -€15,955 -4.5%
Equity 10/15 €331,366 €338,089 +€6,723 +2.0%
Contributions 10/11 €6,200 €6,200 = 0.0%
Outside capital 11 €6,200 €6,200 = 0.0%
Other 1109/19 €6,200 €6,200 = 0.0%
Reserves 13 €325,166 €331,889 +€6,723 +2.1%
Tax-exempt reserves 132 €35,700 €35,700 = 0.0%
Distributable reserves 133 €289,466 €296,189 +€6,723 +2.3%
Amounts payable 17/49 €25,551 €2,873 -€22,678 -88.8%
Amounts payable within one year 42/48 €24,761 €2,816 -€21,944 -88.6%
Trade debts 44 €13,183 €2,816 -€10,367 -78.6%
Suppliers 440/4 €13,183 €2,816 -€10,367 -78.6%
Taxes, remuneration and social security 45 €11,577 - -€11,577
Taxes 450/3 €10,376 - -€10,376
Remuneration and social security 454/9 €1,202 - -€1,202
Accrued charges and deferred income 492/3 €790 €56 -€734 -92.9%
Remuneration, social security and pensions 62 €9,722 €10,602 +€880 +9.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,397 €15,815 -€582 -3.5%
Other operating charges 640/8 €195 €261 +€66 +33.8%
Gross operating margin 9900 €78,043 €34,685 -€43,358 -55.6%
Operating profit (loss) 9901 €51,729 €8,007 -€43,722 -84.5%
Financial income 75/76B €22,343 €1,792 -€20,551 -92.0%
Recurring financial income 75 €22,343 €1,792 -€20,551 -92.0%
Financial charges 65/66B €210 €137 -€73 -34.7%
Recurring financial charges 65 €210 €137 -€73 -34.7%
Profit (loss) for the period before taxes 9903 €73,862 €9,662 -€64,200 -86.9%
Income taxes 67/77 €19,926 €2,939 -€16,987 -85.3%
Profit (loss) for the period 9904 €53,936 €6,723 -€47,213 -87.5%
Profit (loss) for the period to be appropriated 9905 €53,936 €6,723 -€47,213 -87.5%

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 28 September 2026 via checked.be.