alphapsy: 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.
alphapsy
Largest movements
- Cash +€16,607
up €16,607 (+7.2%), from €229,295 to €245,902
mainly Other debts (+€20,809) and Depreciation (+€17,924)
- Tangible fixed assets -€13,163
down €13,163 (-14.6%), from €90,324 to €77,161
of which Furniture and vehicles: -€16,104
- Deferred charges and accrued income +€8,251
up €8,251 (+127.7%), from €6,461 to €14,712
- Other debts +€20,809
up €20,809 (+11.9%), from €174,356 to €195,165
- Debts after one year -€8,998
down €8,998 (-23.5%), from €38,277 to €29,279
- Financial charges -€15,766
down €15,766 (-20.6%), from €76,492 to €60,725
- Depreciation +€13,841
up €13,841 (+339.0%), from €4,083 to €17,924
- Gross operating margin -€5,869
down €5,869 (-5.6%), from €104,406 to €98,538
- Financial income -€2,192
down €2,192 (-71.9%), from €3,048 to €856
- Taxes -€2,025
down €2,025 (-21.9%), from €9,263 to €7,238
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 | €591,444 | €598,264 | +€6,820 | +1.2% |
| Fixed assets | 21/28 | €174,624 | €161,461 | -€13,163 | -7.5% |
| Tangible fixed assets | 22/27 | €90,324 | €77,161 | -€13,163 | -14.6% |
| Land and buildings | 22 | €4,682 | €4,550 | -€132 | -2.8% |
| Plant, machinery and equipment | 23 | - | €3,822 | +€3,822 | |
| Furniture and vehicles | 24 | €80,375 | €64,271 | -€16,104 | -20.0% |
| Other tangible fixed assets | 26 | €5,267 | €4,518 | -€750 | -14.2% |
| Financial fixed assets | 28 | €84,300 | €84,300 | = | 0.0% |
| Current assets | 29/58 | €416,820 | €436,803 | +€19,983 | +4.8% |
| Amounts receivable within one year | 40/41 | €181,064 | €176,188 | -€4,876 | -2.7% |
| Trade receivables | 40 | €1,675 | - | -€1,675 | |
| Other amounts receivable | 41 | €179,389 | €176,188 | -€3,201 | -1.8% |
| Cash at bank and in hand | 54/58 | €229,295 | €245,902 | +€16,607 | +7.2% |
| Deferred charges and accrued income | 490/1 | €6,461 | €14,712 | +€8,251 | +127.7% |
| Total equity and liabilities | 10/49 | €591,444 | €598,264 | +€6,820 | +1.2% |
| Equity | 10/15 | €364,076 | €364,270 | +€194 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €123,114 | €123,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,357 | €4,357 | = | 0.0% |
| Distributable reserves | 133 | €116,896 | €116,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228,562 | €228,757 | +€194 | +0.1% |
| Amounts payable | 17/49 | €227,368 | €233,993 | +€6,625 | +2.9% |
| Amounts payable after more than one year | 17 | €38,277 | €29,279 | -€8,998 | -23.5% |
| Financial debts | 170/4 | €38,277 | €29,279 | -€8,998 | -23.5% |
| Amounts payable within one year | 42/48 | €189,091 | €204,689 | +€15,599 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €8,629 | €8,998 | +€369 | +4.3% |
| Trade debts | 44 | €3,295 | €526 | -€2,770 | -84.0% |
| Suppliers | 440/4 | €3,295 | €526 | -€2,770 | -84.0% |
| Taxes, remuneration and social security | 45 | €2,810 | - | -€2,810 | |
| Taxes | 450/3 | €2,810 | - | -€2,810 | |
| Other amounts payable | 47/48 | €174,356 | €195,165 | +€20,809 | +11.9% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,083 | €17,924 | +€13,841 | +339.0% |
| Other operating charges | 640/8 | €743 | €812 | +€69 | +9.3% |
| Gross operating margin | 9900 | €104,406 | €98,538 | -€5,869 | -5.6% |
| Operating profit (loss) | 9901 | €99,580 | €79,801 | -€19,779 | -19.9% |
| Financial income | 75/76B | €3,048 | €856 | -€2,192 | -71.9% |
| Recurring financial income | 75 | €3,048 | €856 | -€2,192 | -71.9% |
| Financial charges | 65/66B | €76,492 | €60,725 | -€15,766 | -20.6% |
| Recurring financial charges | 65 | €76,492 | €60,725 | -€15,766 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €26,137 | €19,932 | -€6,205 | -23.7% |
| Income taxes | 67/77 | €9,263 | €7,238 | -€2,025 | -21.9% |
| Profit (loss) for the period | 9904 | €16,874 | €12,694 | -€4,180 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,874 | €12,694 | -€4,180 | -24.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.