ALPHADENT: 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.
ALPHADENT
Largest movements
- Cash +€577,460
up €577,460 (+8.3%), from €6.9m to €7.5m
mainly Receivables within one year (+€564,030) and Net result for the year (+€278,380)
- Receivables within one year -€564,030
down €564,030 (-76.4%), from €738,560 to €174,530
of which Trade receivables: -€524,005
- Trade debts -€363,411
down €363,411 (-66.0%), from €550,821 to €187,410
- Profit (loss) carried forward +€278,380
up €278,380 (+5.2%), from €5.4m to €5.7m
- Purchases and services -€1.1m
down €1.1m (-36.1%), from €3.2m to €2.0m
- Turnover -€953,623
down €953,623 (-28.6%), from €3.3m to €2.4m
- Gross operating margin +€246,382
up €246,382 (+84.6%), from €291,081 to €537,464
- Write-downs +€105,882
up €105,882 (+77.9%), from -€135,896 to -€30,014
- Staff costs -€82,531
down €82,531 (-17.0%), from €484,548 to €402,017
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 | €7,847,241 | €7,813,738 | -€33,502 | -0.4% |
| Fixed assets | 21/28 | €40,377 | €27,014 | -€13,362 | -33.1% |
| Intangible fixed assets | 21 | €37,677 | €27,014 | -€10,662 | -28.3% |
| Tangible fixed assets | 22/27 | €2,700 | - | -€2,700 | |
| Furniture and vehicles | 24 | €2,700 | - | -€2,700 | |
| Current assets | 29/58 | €7,806,864 | €7,786,724 | -€20,140 | -0.3% |
| Amounts receivable after more than one year | 29 | €125,000 | €96,708 | -€28,292 | -22.6% |
| Trade receivables | 290 | €125,000 | €96,708 | -€28,292 | -22.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €738,560 | €174,530 | -€564,030 | -76.4% |
| Trade receivables | 40 | €698,535 | €174,530 | -€524,005 | -75.0% |
| Other amounts receivable | 41 | €40,026 | - | -€40,026 | |
| Cash at bank and in hand | 54/58 | €6,937,306 | €7,514,765 | +€577,460 | +8.3% |
| Deferred charges and accrued income | 490/1 | €5,998 | €721 | -€5,277 | -88.0% |
| Total equity and liabilities | 10/49 | €7,847,241 | €7,813,738 | -€33,502 | -0.4% |
| Equity | 10/15 | €7,201,459 | €7,479,840 | +€278,380 | +3.9% |
| Contributions | 10/11 | €1,402,830 | €1,402,830 | = | 0.0% |
| Capital | 10 | €1,402,830 | €1,402,830 | = | 0.0% |
| Issued capital | 100 | €1,402,830 | €1,402,830 | = | 0.0% |
| Reserves | 13 | €402,604 | €402,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €140,283 | €140,283 | = | 0.0% |
| Legal reserve | 130 | €140,283 | €140,283 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,321 | €62,321 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,396,026 | €5,674,406 | +€278,380 | +5.2% |
| Amounts payable | 17/49 | €645,781 | €333,898 | -€311,883 | -48.3% |
| Amounts payable within one year | 42/48 | €597,112 | €288,516 | -€308,596 | -51.7% |
| Trade debts | 44 | €550,821 | €187,410 | -€363,411 | -66.0% |
| Suppliers | 440/4 | €550,821 | €187,410 | -€363,411 | -66.0% |
| Taxes, remuneration and social security | 45 | €46,291 | €91,333 | +€45,042 | +97.3% |
| Taxes | 450/3 | - | €48,842 | +€48,842 | |
| Remuneration and social security | 454/9 | €46,291 | €42,491 | -€3,800 | -8.2% |
| Other amounts payable | 47/48 | - | €9,773 | +€9,773 | |
| Accrued charges and deferred income | 492/3 | €48,669 | €45,382 | -€3,287 | -6.8% |
| Turnover | 70 | €3,334,535 | €2,380,912 | -€953,623 | -28.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,178,968 | €2,030,039 | -€1.1m | -36.1% |
| Remuneration, social security and pensions | 62 | €484,548 | €402,017 | -€82,531 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,046 | €12,274 | -€773 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€135,896 | -€30,014 | +€105,882 | +77.9% |
| Other operating charges | 640/8 | €9,335 | €38,990 | +€29,656 | +317.7% |
| Gross operating margin | 9900 | €291,081 | €537,464 | +€246,382 | +84.6% |
| Operating profit (loss) | 9901 | -€79,951 | €114,196 | +€194,148 | |
| Financial income | 75/76B | €226,321 | €272,240 | +€45,919 | +20.3% |
| Recurring financial income | 75 | €226,321 | €272,240 | +€45,919 | +20.3% |
| Financial charges | 65/66B | €14,816 | €14,744 | -€72 | -0.5% |
| Recurring financial charges | 65 | €14,816 | €12,044 | -€2,772 | -18.7% |
| Non-recurring financial charges | 66B | - | €2,700 | +€2,700 | |
| Profit (loss) for the period before taxes | 9903 | €131,554 | €371,692 | +€240,138 | +182.5% |
| Income taxes | 67/77 | €38,939 | €93,312 | +€54,373 | +139.6% |
| Profit (loss) for the period | 9904 | €92,615 | €278,380 | +€185,765 | +200.6% |
| Profit (loss) for the period to be appropriated | 9905 | €92,615 | €278,380 | +€185,765 | +200.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2023 and 28 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.