AlphaCim-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.
AlphaCim-Consulting
Largest movements
- Cash -€38,322
down €38,322 (-90.8%), from €42,184 to €3,862
mainly Contributions, distributions and other (-€47,000) and Receivables within one year (-€18,785)
- Receivables within one year +€18,785
up €18,785 (+31.1%), from €60,471 to €79,257
of which Other amounts receivable: +€11,179
- Tangible fixed assets -€9,141
down €9,141 (-73.1%), from €12,500 to €3,359
of which Other tangible fixed assets: -€12,500
- Reserves -€39,000
down €39,000 (-61.7%), from €63,235 to €24,235
- Other debts +€27,635
up €27,635 (+143%), from €19,365 to €47,000
- Tax, wage and social debts -€12,873
down €12,873 (-51.7%), from €24,903 to €12,031
- Trade debts -€3,554
down €3,554 (-54.1%), from €6,570 to €3,016
- Gross operating margin -€41,913
down €41,913 (-79.4%), from €52,807 to €10,894
- Taxes -€8,831
down €8,831 (-75.2%), from €11,751 to €2,920
- Financial income +€1,352
up €1,352 (+107%), from €1,259 to €2,610
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 | €117,444 | €89,576 | -€27,868 | -23.7% |
| Fixed assets | 21/28 | €12,500 | €3,359 | -€9,141 | -73.1% |
| Tangible fixed assets | 22/27 | €12,500 | €3,359 | -€9,141 | -73.1% |
| Land and buildings | 22 | - | €2,428 | +€2,428 | |
| Furniture and vehicles | 24 | €0 | €930 | +€930 | |
| Other tangible fixed assets | 26 | €12,500 | €0 | -€12,500 | -100% |
| Current assets | 29/58 | €104,944 | €86,218 | -€18,727 | -17.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €60,471 | €79,257 | +€18,785 | +31.1% |
| Trade receivables | 40 | €25,659 | €33,265 | +€7,606 | +29.6% |
| Other amounts receivable | 41 | €34,812 | €45,991 | +€11,179 | +32.1% |
| Cash at bank and in hand | 54/58 | €42,184 | €3,862 | -€38,322 | -90.8% |
| Deferred charges and accrued income | 490/1 | €2,289 | €3,099 | +€810 | +35.4% |
| Total equity and liabilities | 10/49 | €117,444 | €89,576 | -€27,868 | -23.7% |
| Equity | 10/15 | €66,606 | €27,484 | -€39,122 | -58.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €63,235 | €24,235 | -€39,000 | -61.7% |
| Distributable reserves | 133 | €63,235 | €24,235 | -€39,000 | -61.7% |
| Profit (loss) carried forward | 14 | €370 | €248 | -€122 | -32.9% |
| Amounts payable | 17/49 | €50,839 | €62,093 | +€11,254 | +22.1% |
| Amounts payable within one year | 42/48 | €50,839 | €62,047 | +€11,208 | +22.0% |
| Trade debts | 44 | €6,570 | €3,016 | -€3,554 | -54.1% |
| Suppliers | 440/4 | €6,570 | €3,016 | -€3,554 | -54.1% |
| Taxes, remuneration and social security | 45 | €24,903 | €12,031 | -€12,873 | -51.7% |
| Taxes | 450/3 | €24,903 | €12,031 | -€12,873 | -51.7% |
| Other amounts payable | 47/48 | €19,365 | €47,000 | +€27,635 | +143% |
| Accrued charges and deferred income | 492/3 | - | €46 | +€46 | |
| Non-recurring operating income | 76A | €2,770 | €0 | -€2,770 | -100% |
| Remuneration, social security and pensions | 62 | €198 | €206 | +€8 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196 | €241 | +€45 | +23.2% |
| Other operating charges | 640/8 | €1,296 | €1,022 | -€274 | -21.2% |
| Gross operating margin | 9900 | €52,807 | €10,894 | -€41,913 | -79.4% |
| Operating profit (loss) | 9901 | €51,117 | €9,425 | -€41,692 | -81.6% |
| Financial income | 75/76B | €1,259 | €2,610 | +€1,352 | +107% |
| Recurring financial income | 75 | €1,259 | €2,610 | +€1,352 | +107% |
| Financial charges | 65/66B | €1,087 | €1,237 | +€150 | +13.8% |
| Recurring financial charges | 65 | €1,087 | €1,237 | +€150 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €51,289 | €10,798 | -€40,490 | -78.9% |
| Income taxes | 67/77 | €11,751 | €2,920 | -€8,831 | -75.2% |
| Profit (loss) for the period | 9904 | €39,538 | €7,878 | -€31,659 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,538 | €7,878 | -€31,659 | -80.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.