ALPHACOMSOLUTION: 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.
ALPHACOMSOLUTION
Largest movements
- Intangible fixed assets +€402,196
up €402,196 (+75.5%), from €533,032 to €935,228
- Receivables within one year +€35,459
up €35,459 (+181.5%), from €19,532 to €54,990
of which Trade receivables: +€38,086
- Deferred charges and accrued income +€30,118
new in 2025: €30,118
- Cash -€14,700
down €14,700 (-11.4%), from €128,557 to €113,857
mainly Investment in fixed assets (net) (-€529,095) and Net result for the year (-€125,555)
- Accrued charges and deferred income +€476,423
up €476,423 (+663.6%), from €71,795 to €548,218
- Profit (loss) carried forward -€125,555
down €125,555 (-180.9%), from -€69,391 to -€194,946
- Advances received +€100,000
new in 2025: €100,000
- Tax, wage and social debts +€50,714
up €50,714 (+81.1%), from €62,545 to €113,260
of which Remuneration and social security: +€56,639
- Investment grants -€20,000
no longer reported in 2025 (was €20,000)
- Staff costs +€209,858
up €209,858 (+61.6%), from €340,781 to €550,639
- Gross operating margin +€192,783
up €192,783 (+52.7%), from €365,952 to €558,735
- Depreciation +€62,641
up €62,641 (+102.9%), from €60,882 to €123,523
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.
Cash bridge derived
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 | €691,278 | €1,147,726 | +€456,448 | +66.0% |
| Fixed assets | 21/28 | €543,188 | €948,760 | +€405,572 | +74.7% |
| Intangible fixed assets | 21 | €533,032 | €935,228 | +€402,196 | +75.5% |
| Tangible fixed assets | 22/27 | €10,032 | €13,408 | +€3,376 | +33.7% |
| Furniture and vehicles | 24 | €10,032 | €1,556 | -€8,476 | -84.5% |
| Other tangible fixed assets | 26 | - | €11,852 | +€11,852 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €148,089 | €198,965 | +€50,876 | +34.4% |
| Amounts receivable within one year | 40/41 | €19,532 | €54,990 | +€35,459 | +181.5% |
| Trade receivables | 40 | €15,858 | €53,944 | +€38,086 | +240.2% |
| Other amounts receivable | 41 | €3,674 | €1,046 | -€2,627 | -71.5% |
| Cash at bank and in hand | 54/58 | €128,557 | €113,857 | -€14,700 | -11.4% |
| Deferred charges and accrued income | 490/1 | - | €30,118 | +€30,118 | |
| Total equity and liabilities | 10/49 | €691,278 | €1,147,726 | +€456,448 | +66.0% |
| Equity | 10/15 | €464,609 | €319,054 | -€145,555 | -31.3% |
| Contributions | 10/11 | €514,000 | €514,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,391 | -€194,946 | -€125,555 | -180.9% |
| Investment grants | 15 | €20,000 | - | -€20,000 | |
| Amounts payable | 17/49 | €226,669 | €828,671 | +€602,003 | +265.6% |
| Amounts payable within one year | 42/48 | €154,873 | €280,453 | +€125,580 | +81.1% |
| Trade debts | 44 | €25,011 | €11,676 | -€13,335 | -53.3% |
| Suppliers | 440/4 | €25,011 | €11,676 | -€13,335 | -53.3% |
| Advances received on contracts in progress | 46 | - | €100,000 | +€100,000 | |
| Taxes, remuneration and social security | 45 | €62,545 | €113,260 | +€50,714 | +81.1% |
| Taxes | 450/3 | €18,136 | €12,211 | -€5,925 | -32.7% |
| Remuneration and social security | 454/9 | €44,409 | €101,048 | +€56,639 | +127.5% |
| Other amounts payable | 47/48 | €67,317 | €55,518 | -€11,799 | -17.5% |
| Accrued charges and deferred income | 492/3 | €71,795 | €548,218 | +€476,423 | +663.6% |
| Remuneration, social security and pensions | 62 | €340,781 | €550,639 | +€209,858 | +61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,882 | €123,523 | +€62,641 | +102.9% |
| Other operating charges | 640/8 | - | €18 | +€18 | |
| Gross operating margin | 9900 | €365,952 | €558,735 | +€192,783 | +52.7% |
| Operating profit (loss) | 9901 | -€35,711 | -€115,444 | -€79,734 | -223.3% |
| Financial income | 75/76B | €3 | €64 | +€61 | +2153.7% |
| Recurring financial income | 75 | €3 | €64 | +€61 | +2153.7% |
| Financial charges | 65/66B | €6,618 | €9,025 | +€2,407 | +36.4% |
| Recurring financial charges | 65 | €6,618 | €9,025 | +€2,407 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | -€42,326 | -€124,405 | -€82,079 | -193.9% |
| Income taxes | 67/77 | €900 | €1,149 | +€249 | +27.7% |
| Profit (loss) for the period | 9904 | -€43,226 | -€125,555 | -€82,328 | -190.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,226 | -€125,555 | -€82,328 | -190.5% |
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 12 October 2026 via checked.be.