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ALPHAR IMMO: 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.

What changed

ALPHAR IMMO

BE 0859.549.167
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€111,633
2024 · €67,077+€44,555
Equity
€1.3m
2024 · €1.3m+€45,800
Cash
€363,613
2024 · €42,277+€321,336
Balance sheet total
€2.2m
2024 · €1.9m+€326,348

Largest movements

2024 to 2025
Assets
  • Cash +€321,336

    up €321,336 (+760.1%), from €42,277 to €363,613

    mainly Tax, wage and social debts (+€111,808) and Net result for the year (+€111,633)

  • Stocks and contracts +€143,624

    up €143,624 (+21.1%), from €681,728 to €825,351

  • Receivables within one year -€77,645

    down €77,645 (-69.6%), from €111,560 to €33,915

    of which Trade receivables: -€76,860

  • Financial fixed assets -€44,669

    down €44,669 (-4.3%), from €1.0m to €989,154

Equity and liabilities
  • Tax, wage and social debts +€111,808

    up €111,808 (+172.1%), from €64,950 to €176,758

  • Trade debts +€102,002

    up €102,002 (+71.7%), from €142,290 to €244,292

  • Other debts +€68,410

    up €68,410 (+17.4%), from €393,409 to €461,819

  • Reserves +€45,000

    up €45,000 (+4.7%), from €966,474 to €1.0m

    of which Distributable reserves: +€45,000

Income statement
  • Gross operating margin +€82,509

    up €82,509 (+61.8%), from €133,542 to €216,051

  • Taxes +€20,913

    up €20,913 (+81.1%), from €25,779 to €46,691

  • Financial charges +€20,473

    up €20,473 (+84.7%), from €24,176 to €44,649

  • Financial income +€3,692

    up €3,692 (+6747.4%), from €55 to €3,746

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €67,077
Gross operating margin +€82,509
Depreciation +€185
Other operating charges -€4
Other operating items -€441
Financial income +€3,692
Financial charges -€20,473
Taxes -€20,913
Result 2025 €111,633

Cash bridge derived

cash 2024 to 2025

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.

From operations +€352,346
Investment +€44,669
Financing -€75,679
Cash 2024 €42,277
Net result for the year +€111,633
Depreciation +€15,259
Stocks and contracts -€143,624
Receivables within one year +€77,645
Deferred charges and accrued income +€1,039
Trade debts +€102,002
Tax, wage and social debts +€111,808
Other debts +€68,410
Accrued charges and deferred income +€8,174
Investment in fixed assets (net) +€44,669
Debts after one year -€6,739
Current portion of long-term debt -€9,891
Short-term financial debts +€6,784
Contributions, distributions and other -€65,833
Cash 2025 €363,613
Every line side by side 50 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,900,366 €2,226,714 +€326,348 +17.2%
Fixed assets 21/28 €1,056,233 €996,305 -€59,928 -5.7%
Tangible fixed assets 22/27 €22,410 €7,151 -€15,259 -68.1%
Furniture and vehicles 24 €22,410 €7,151 -€15,259 -68.1%
Financial fixed assets 28 €1,033,823 €989,154 -€44,669 -4.3%
Current assets 29/58 €844,133 €1,230,409 +€386,276 +45.8%
Stocks and contracts in progress 3 €681,728 €825,351 +€143,624 +21.1%
Stocks 30/36 €681,728 €825,351 +€143,624 +21.1%
Amounts receivable within one year 40/41 €111,560 €33,915 -€77,645 -69.6%
Trade receivables 40 €110,535 €33,675 -€76,860 -69.5%
Other amounts receivable 41 €1,025 €240 -€785 -76.6%
Cash at bank and in hand 54/58 €42,277 €363,613 +€321,336 +760.1%
Deferred charges and accrued income 490/1 €8,567 €7,529 -€1,039 -12.1%
Total equity and liabilities 10/49 €1,900,366 €2,226,714 +€326,348 +17.2%
Equity 10/15 €1,252,836 €1,298,635 +€45,800 +3.7%
Contributions 10/11 €61,500 €61,500 = 0.0%
Capital 10 €61,500 €61,500 = 0.0%
Issued capital 100 €61,500 €61,500 = 0.0%
Reserves 13 €966,474 €1,011,474 +€45,000 +4.7%
Non-distributable reserves 130/1 €12,500 €12,500 = 0.0%
Legal reserve 130 €12,500 €12,500 = 0.0%
Tax-exempt reserves 132 €123,774 €123,774 = 0.0%
Distributable reserves 133 €830,200 €875,200 +€45,000 +5.4%
Profit (loss) carried forward 14 €224,862 €225,661 +€800 +0.4%
Amounts payable 17/49 €647,530 €928,079 +€280,548 +43.3%
Amounts payable after more than one year 17 €6,739 - -€6,739
Financial debts 170/4 €6,739 - -€6,739
Amounts payable within one year 42/48 €617,278 €896,391 +€279,113 +45.2%
Current portion of amounts payable after more than one year 42 €16,630 €6,739 -€9,891 -59.5%
Financial debts 43 - €6,784 +€6,784
Other loans 439 - €6,784 +€6,784
Trade debts 44 €142,290 €244,292 +€102,002 +71.7%
Suppliers 440/4 €142,290 €244,292 +€102,002 +71.7%
Taxes, remuneration and social security 45 €64,950 €176,758 +€111,808 +172.1%
Taxes 450/3 €64,950 €176,758 +€111,808 +172.1%
Other amounts payable 47/48 €393,409 €461,819 +€68,410 +17.4%
Accrued charges and deferred income 492/3 €23,514 €31,688 +€8,174 +34.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €15,444 €15,259 -€185 -1.2%
Other operating charges 640/8 €995 €999 +€4 +0.4%
Non-recurring operating charges 66A €126 €567 +€441 +349.2%
Gross operating margin 9900 €133,542 €216,051 +€82,509 +61.8%
Operating profit (loss) 9901 €116,977 €199,226 +€82,250 +70.3%
Financial income 75/76B €55 €3,746 +€3,692 +6747.4%
Recurring financial income 75 €55 €3,746 +€3,692 +6747.4%
Financial charges 65/66B €24,176 €44,649 +€20,473 +84.7%
Recurring financial charges 65 €24,176 €44,649 +€20,473 +84.7%
Profit (loss) for the period before taxes 9903 €92,856 €158,324 +€65,468 +70.5%
Income taxes 67/77 €25,779 €46,691 +€20,913 +81.1%
Profit (loss) for the period 9904 €67,077 €111,633 +€44,555 +66.4%
Profit (loss) for the period to be appropriated 9905 €67,077 €111,633 +€44,555 +66.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.