Alphaplan International: 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.
Alphaplan International
Largest movements
- Tangible fixed assets -€54,884
down €54,884 (-13.5%), from €406,117 to €351,233
of which Land and buildings: -€49,146
- Cash +€54,194
up €54,194 (+332%), from €16,321 to €70,515
mainly Other debts (+€57,342) and Depreciation (+€54,884)
- Receivables within one year +€9,769
up €9,769 (+2.9%), from €340,540 to €350,309
of which Other amounts receivable: +€53,671
- Other debts +€57,342
up €57,342 (+10.6%), from €539,292 to €596,633
- Profit (loss) carried forward -€29,899
new in 2025: -€29,899
- Tax, wage and social debts -€16,039
down €16,039 (-59.9%), from €26,778 to €10,738
- Gross operating margin -€19,547
down €19,547 (-28.4%), from €68,787 to €49,240
- Financial charges +€16,402
up €16,402 (+2,633%), from €623 to €17,025
- Depreciation -€3,566
down €3,566 (-6.1%), from €58,450 to €54,884
- Other operating charges +€2,930
up €2,930 (+68.2%), from €4,300 to €7,230
- Taxes -€2,076
down €2,076 (-100%), from €2,076 to €0
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 | €766,388 | €775,561 | +€9,173 | +1.2% |
| Fixed assets | 21/28 | €406,117 | €351,233 | -€54,884 | -13.5% |
| Tangible fixed assets | 22/27 | €406,117 | €351,233 | -€54,884 | -13.5% |
| Land and buildings | 22 | €386,712 | €337,566 | -€49,146 | -12.7% |
| Plant, machinery and equipment | 23 | €19,405 | €13,667 | -€5,738 | -29.6% |
| Current assets | 29/58 | €360,271 | €424,328 | +€64,057 | +17.8% |
| Amounts receivable within one year | 40/41 | €340,540 | €350,309 | +€9,769 | +2.9% |
| Trade receivables | 40 | €294,211 | €250,309 | -€43,902 | -14.9% |
| Other amounts receivable | 41 | €46,329 | €100,000 | +€53,671 | +116% |
| Cash at bank and in hand | 54/58 | €16,321 | €70,515 | +€54,194 | +332% |
| Deferred charges and accrued income | 490/1 | €3,410 | €3,503 | +€93 | +2.7% |
| Total equity and liabilities | 10/49 | €766,388 | €775,561 | +€9,173 | +1.2% |
| Equity | 10/15 | €197,541 | €167,642 | -€29,899 | -15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €191,341 | €191,341 | = | 0.0% |
| Distributable reserves | 133 | €191,341 | €191,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€29,899 | -€29,899 | |
| Amounts payable | 17/49 | €568,847 | €607,919 | +€39,072 | +6.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €568,847 | €607,919 | +€39,072 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €2,484 | €0 | -€2,484 | -100% |
| Trade debts | 44 | €293 | €547 | +€254 | +86.7% |
| Suppliers | 440/4 | €293 | €547 | +€254 | +86.7% |
| Taxes, remuneration and social security | 45 | €26,778 | €10,738 | -€16,039 | -59.9% |
| Taxes | 450/3 | €26,778 | €10,738 | -€16,039 | -59.9% |
| Other amounts payable | 47/48 | €539,292 | €596,633 | +€57,342 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,450 | €54,884 | -€3,566 | -6.1% |
| Other operating charges | 640/8 | €4,300 | €7,230 | +€2,930 | +68.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €68,787 | €49,240 | -€19,547 | -28.4% |
| Operating profit (loss) | 9901 | €6,038 | -€12,874 | -€18,912 | |
| Financial charges | 65/66B | €623 | €17,025 | +€16,402 | +2,633% |
| Recurring financial charges | 65 | €623 | €17,025 | +€16,402 | +2,633% |
| Profit (loss) for the period before taxes | 9903 | €5,415 | -€29,899 | -€35,314 | |
| Income taxes | 67/77 | €2,076 | €0 | -€2,076 | -100% |
| Profit (loss) for the period | 9904 | €3,339 | -€29,899 | -€33,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,339 | -€29,899 | -€33,238 |
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 15 October 2026 via checked.be.