ALPHAYA: 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.
ALPHAYA
Largest movements
- Stocks and contracts +€5,326
up €5,326 (+77.2%), from €6,900 to €12,225
- Cash +€2,735
up €2,735 (+181.7%), from €1,505 to €4,240
- Tangible fixed assets -€2,682
down €2,682 (-67.8%), from €3,957 to €1,275
- Deferred charges and accrued income +€311
up €311 (+43.8%), from €710 to €1,021
- Profit (loss) carried forward +€5,052
up €5,052 (+35.8%), from -€14,107 to -€9,056
- Tax, wage and social debts +€1,828
up €1,828 (+319.8%), from €572 to €2,400
- Other debts -€1,716
down €1,716 (-11.6%), from €14,820 to €13,104
- Trade debts +€512
up €512 (+34.8%), from €1,473 to €1,985
- Purchases and services +€44,026
up €44,026 (+109.4%), from €40,249 to €84,275
- Turnover +€28,510
up €28,510 (+47.9%), from €59,530 to €88,040
- Gross operating margin -€15,516
down €15,516 (-80.5%), from €19,281 to €3,765
- Staff costs -€13,614
no longer reported in 2023 (was €13,614)
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,797 | €20,473 | +€5,676 | +38.4% |
| Fixed assets | 21/28 | €5,062 | €2,380 | -€2,682 | -53.0% |
| Tangible fixed assets | 22/27 | €3,957 | €1,275 | -€2,682 | -67.8% |
| Furniture and vehicles | 24 | €3,957 | €1,275 | -€2,682 | -67.8% |
| Financial fixed assets | 28 | €1,105 | €1,105 | = | 0.0% |
| Current assets | 29/58 | €9,735 | €18,093 | +€8,358 | +85.9% |
| Stocks and contracts in progress | 3 | €6,900 | €12,225 | +€5,326 | +77.2% |
| Stocks | 30/36 | €6,900 | €12,225 | +€5,326 | +77.2% |
| Amounts receivable within one year | 40/41 | €620 | €607 | -€13 | -2.2% |
| Other amounts receivable | 41 | €620 | €607 | -€13 | -2.2% |
| Cash at bank and in hand | 54/58 | €1,505 | €4,240 | +€2,735 | +181.7% |
| Deferred charges and accrued income | 490/1 | €710 | €1,021 | +€311 | +43.8% |
| Total equity and liabilities | 10/49 | €14,797 | €20,473 | +€5,676 | +38.4% |
| Equity | 10/15 | -€2,067 | €2,984 | +€5,052 | |
| Contributions | 10/11 | €12,040 | €12,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,107 | -€9,056 | +€5,052 | +35.8% |
| Amounts payable | 17/49 | €16,864 | €17,489 | +€625 | +3.7% |
| Amounts payable within one year | 42/48 | €16,864 | €17,489 | +€625 | +3.7% |
| Trade debts | 44 | €1,473 | €1,985 | +€512 | +34.8% |
| Suppliers | 440/4 | €1,473 | €1,985 | +€512 | +34.8% |
| Taxes, remuneration and social security | 45 | €572 | €2,400 | +€1,828 | +319.8% |
| Taxes | 450/3 | €572 | €2,400 | +€1,828 | +319.8% |
| Other amounts payable | 47/48 | €14,820 | €13,104 | -€1,716 | -11.6% |
| Turnover | 70 | €59,530 | €88,040 | +€28,510 | +47.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,249 | €84,275 | +€44,026 | +109.4% |
| Remuneration, social security and pensions | 62 | €13,614 | - | -€13,614 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,648 | €1,275 | -€373 | -22.6% |
| Other operating charges | 640/8 | €360 | €577 | +€217 | +60.1% |
| Gross operating margin | 9900 | €19,281 | €3,765 | -€15,516 | -80.5% |
| Operating profit (loss) | 9901 | €3,659 | €1,914 | -€1,745 | -47.7% |
| Financial charges | 65/66B | €155 | €153 | -€2 | -1.1% |
| Recurring financial charges | 65 | €155 | €153 | -€2 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €3,504 | €1,760 | -€1,743 | -49.8% |
| Income taxes | 67/77 | - | €125 | +€125 | |
| Profit (loss) for the period | 9904 | €3,504 | €1,635 | -€1,868 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,504 | €1,635 | -€1,868 | -53.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.