ALPHAPLAN: what changed
ALPHAPLAN
Largest movements
- Cash -€63,659
down €63,659 (-90.3%), from €70,463 to €6,804
mainly Trade debts (-€179,427) and Tax, wage and social debts (-€165,255)
- Tangible fixed assets -€24,753
down €24,753 (-41.9%), from €59,082 to €34,329
of which Plant, machinery and equipment: -€23,413
- Reserves +€237,781
up €237,781 (+24.6%), from €965,943 to €1.2m
of which Distributable reserves: +€237,781
- Trade debts -€179,427
down €179,427 (-28.4%), from €631,837 to €452,410
- Tax, wage and social debts -€165,255
down €165,255 (-93.8%), from €176,095 to €10,839
- Gross operating margin -€252,159
down €252,159 (-42.5%), from €593,167 to €341,008
- Taxes -€71,161
down €71,161 (-39.2%), from €181,625 to €110,464
- Depreciation -€32,851
down €32,851 (-56.2%), from €58,495 to €25,645
- Financial income +€15,988
up €15,988 (+76.3%), from €20,945 to €36,933
Change in the result, 30-09-2024 to 30-09-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 30-09-2024 and 30-09-2025 balance sheets and the 30-09-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 30-09-2024 | 30-09-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,845,890 | €1,754,204 | -€91,686 | -5.0% |
| Fixed assets | 21/28 | €60,023 | €34,529 | -€25,495 | -42.5% |
| Intangible fixed assets | 21 | €891 | €0 | -€891 | -100% |
| Tangible fixed assets | 22/27 | €59,082 | €34,329 | -€24,753 | -41.9% |
| Plant, machinery and equipment | 23 | €55,195 | €31,782 | -€23,413 | -42.4% |
| Furniture and vehicles | 24 | €3,887 | €2,546 | -€1,341 | -34.5% |
| Financial fixed assets | 28 | €50 | €200 | +€150 | +300% |
| Current assets | 29/58 | €1,785,867 | €1,719,676 | -€66,191 | -3.7% |
| Amounts receivable within one year | 40/41 | €1,715,404 | €1,712,872 | -€2,532 | -0.1% |
| Trade receivables | 40 | €698,018 | €275,000 | -€423,018 | -60.6% |
| Other amounts receivable | 41 | €1,017,385 | €1,437,872 | +€420,486 | +41.3% |
| Cash at bank and in hand | 54/58 | €70,463 | €6,804 | -€63,659 | -90.3% |
| Total equity and liabilities | 10/49 | €1,845,890 | €1,754,204 | -€91,686 | -5.0% |
| Equity | 10/15 | €972,143 | €1,209,924 | +€237,781 | +24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €965,943 | €1,203,724 | +€237,781 | +24.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €965,943 | €1,203,724 | +€237,781 | +24.6% |
| Amounts payable | 17/49 | €873,747 | €544,281 | -€329,467 | -37.7% |
| Amounts payable within one year | 42/48 | €873,747 | €544,281 | -€329,467 | -37.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €631,837 | €452,410 | -€179,427 | -28.4% |
| Suppliers | 440/4 | €631,837 | €452,410 | -€179,427 | -28.4% |
| Taxes, remuneration and social security | 45 | €176,095 | €10,839 | -€165,255 | -93.8% |
| Taxes | 450/3 | €176,095 | €10,839 | -€165,255 | -93.8% |
| Other amounts payable | 47/48 | €65,816 | €81,031 | +€15,215 | +23.1% |
| Non-recurring operating income | 76A | €165 | €1,250 | +€1,085 | +656% |
| Remuneration, social security and pensions | 62 | €1,160 | €0 | -€1,160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,495 | €25,645 | -€32,851 | -56.2% |
| Other operating charges | 640/8 | €1,957 | €425 | -€1,532 | -78.3% |
| Gross operating margin | 9900 | €593,167 | €341,008 | -€252,159 | -42.5% |
| Operating profit (loss) | 9901 | €531,554 | €314,938 | -€216,615 | -40.8% |
| Financial income | 75/76B | €20,945 | €36,933 | +€15,988 | +76.3% |
| Recurring financial income | 75 | €20,945 | €36,933 | +€15,988 | +76.3% |
| Financial charges | 65/66B | €2,999 | €3,627 | +€627 | +20.9% |
| Recurring financial charges | 65 | €2,999 | €3,627 | +€627 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €549,500 | €348,245 | -€201,255 | -36.6% |
| Income taxes | 67/77 | €181,625 | €110,464 | -€71,161 | -39.2% |
| Profit (loss) for the period | 9904 | €367,875 | €237,781 | -€130,094 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €367,875 | €237,781 | -€130,094 | -35.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.