Alpi Consulting: 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.
Alpi Consulting
Largest movements
- Cash +€40,671
up €40,671 (+686%), from €5,933 to €46,604
mainly Net result for the year (+€29,872) and Deferred charges and accrued income (+€4,506)
- Deferred charges and accrued income -€4,506
down €4,506 (-72.4%), from €6,228 to €1,722
- Receivables within one year -€1,727
down €1,727 (-30.4%), from €5,680 to €3,953
of which Other amounts receivable: -€3,913
- Reserves +€22,199
new in 2025: €22,199
- Profit (loss) carried forward +€7,673
up €7,673, from -€7,673 to €0
- Other debts +€3,568
up €3,568 (+22.3%), from €15,983 to €19,551
- Trade debts +€3,170
up €3,170 (+489%), from €648 to €3,818
- Accrued charges and deferred income -€1,190
down €1,190 (-100%), from €1,190 to €0
- Gross operating margin +€43,267
up €43,267, from -€1,726 to €41,540
- Taxes +€8,552
up €8,552 (+1,177%), from €727 to €9,279
- Financial charges -€1,770
down €1,770 (-56.2%), from €3,149 to €1,378
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 | €18,005 | €52,278 | +€34,274 | +190% |
| Fixed assets | 21/28 | €164 | €0 | -€164 | -100% |
| Tangible fixed assets | 22/27 | €164 | €0 | -€164 | -100% |
| Plant, machinery and equipment | 23 | €164 | €0 | -€164 | -100% |
| Current assets | 29/58 | €17,840 | €52,278 | +€34,438 | +193% |
| Amounts receivable within one year | 40/41 | €5,680 | €3,953 | -€1,727 | -30.4% |
| Trade receivables | 40 | €0 | €2,186 | +€2,186 | |
| Other amounts receivable | 41 | €5,680 | €1,767 | -€3,913 | -68.9% |
| Cash at bank and in hand | 54/58 | €5,933 | €46,604 | +€40,671 | +686% |
| Deferred charges and accrued income | 490/1 | €6,228 | €1,722 | -€4,506 | -72.4% |
| Total equity and liabilities | 10/49 | €18,005 | €52,278 | +€34,274 | +190% |
| Equity | 10/15 | -€7,573 | €22,299 | +€29,872 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €22,199 | +€22,199 | |
| Distributable reserves | 133 | - | €22,199 | +€22,199 | |
| Profit (loss) carried forward | 14 | -€7,673 | €0 | +€7,673 | |
| Amounts payable | 17/49 | €25,577 | €29,979 | +€4,402 | +17.2% |
| Amounts payable within one year | 42/48 | €24,387 | €29,979 | +€5,593 | +22.9% |
| Financial debts | 43 | €1,567 | €425 | -€1,142 | -72.9% |
| Credit institutions | 430/8 | €1,567 | €425 | -€1,142 | -72.9% |
| Trade debts | 44 | €648 | €3,818 | +€3,170 | +489% |
| Suppliers | 440/4 | €648 | €3,818 | +€3,170 | +489% |
| Taxes, remuneration and social security | 45 | €6,189 | €6,186 | -€3 | -0.1% |
| Taxes | 450/3 | €2,186 | €2,186 | -€0 | 0.0% |
| Remuneration and social security | 454/9 | €4,003 | €4,000 | -€3 | -0.1% |
| Other amounts payable | 47/48 | €15,983 | €19,551 | +€3,568 | +22.3% |
| Accrued charges and deferred income | 492/3 | €1,190 | €0 | -€1,190 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €164 | -€139 | -45.8% |
| Other operating charges | 640/8 | €816 | €847 | +€31 | +3.8% |
| Gross operating margin | 9900 | -€1,726 | €41,540 | +€43,267 | |
| Operating profit (loss) | 9901 | -€2,845 | €40,529 | +€43,374 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,149 | €1,378 | -€1,770 | -56.2% |
| Recurring financial charges | 65 | €3,149 | €1,378 | -€1,770 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,994 | €39,151 | +€45,144 | |
| Income taxes | 67/77 | €727 | €9,279 | +€8,552 | +1,177% |
| Profit (loss) for the period | 9904 | -€6,720 | €29,872 | +€36,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,720 | €29,872 | +€36,592 |
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 27 October 2026 via checked.be.