ALPINE CONSTRUCTION: 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.
ALPINE CONSTRUCTION
Largest movements
- Receivables within one year -€2,402
down €2,402 (-11.2%), from €21,430 to €19,028
of which Trade receivables: -€3,383
- Cash -€2,130
down €2,130 (-95.9%), from €2,222 to €92
mainly Net result for the year (-€4,482) and Advances received (-€3,000)
- Tangible fixed assets -€1,996
no longer reported in 2024 (was €1,996)
- Deferred charges and accrued income -€322
down €322 (-83.3%), from €386 to €64
- Profit (loss) carried forward -€4,482
down €4,482 (-70.4%), from €6,369 to €1,887
- Advances received -€3,000
no longer reported in 2024 (was €3,000)
- Tax, wage and social debts +€923
up €923 (+52.5%), from €1,757 to €2,679
- Trade debts -€290
down €290 (-13.0%), from €2,226 to €1,936
- Gross operating margin -€12,182
down €12,182 (-99.2%), from €12,277 to €94
- Depreciation -€4,503
down €4,503 (-69.3%), from €6,499 to €1,996
- Other operating charges -€762
down €762 (-39.6%), from €1,928 to €1,165
- Financial charges +€303
up €303 (+53.3%), from €568 to €871
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.
Derived cash bridge
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 | €26,034 | €19,184 | -€6,850 | -26.3% |
| Fixed assets | 21/28 | €1,996 | - | -€1,996 | |
| Tangible fixed assets | 22/27 | €1,996 | - | -€1,996 | |
| Furniture and vehicles | 24 | €1,996 | - | -€1,996 | |
| Current assets | 29/58 | €24,038 | €19,184 | -€4,853 | -20.2% |
| Amounts receivable within one year | 40/41 | €21,430 | €19,028 | -€2,402 | -11.2% |
| Trade receivables | 40 | €5,169 | €1,786 | -€3,383 | -65.5% |
| Other amounts receivable | 41 | €16,261 | €17,242 | +€982 | +6.0% |
| Cash at bank and in hand | 54/58 | €2,222 | €92 | -€2,130 | -95.9% |
| Deferred charges and accrued income | 490/1 | €386 | €64 | -€322 | -83.3% |
| Total equity and liabilities | 10/49 | €26,034 | €19,184 | -€6,850 | -26.3% |
| Equity | 10/15 | €19,051 | €14,569 | -€4,482 | -23.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €282 | €282 | = | 0.0% |
| Non-distributable reserves | 130/1 | €282 | €282 | = | 0.0% |
| Reserves not available under the articles | 1311 | €282 | €282 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,369 | €1,887 | -€4,482 | -70.4% |
| Amounts payable | 17/49 | €6,983 | €4,616 | -€2,367 | -33.9% |
| Amounts payable within one year | 42/48 | €6,983 | €4,616 | -€2,367 | -33.9% |
| Trade debts | 44 | €2,226 | €1,936 | -€290 | -13.0% |
| Suppliers | 440/4 | €2,226 | €1,936 | -€290 | -13.0% |
| Advances received on contracts in progress | 46 | €3,000 | - | -€3,000 | |
| Taxes, remuneration and social security | 45 | €1,757 | €2,679 | +€923 | +52.5% |
| Taxes | 450/3 | €1,757 | €2,679 | +€923 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,499 | €1,996 | -€4,503 | -69.3% |
| Other operating charges | 640/8 | €1,928 | €1,165 | -€762 | -39.6% |
| Gross operating margin | 9900 | €12,277 | €94 | -€12,182 | -99.2% |
| Operating profit (loss) | 9901 | €3,850 | -€3,067 | -€6,917 | |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €568 | €871 | +€303 | +53.3% |
| Recurring financial charges | 65 | €568 | €871 | +€303 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €3,282 | -€3,838 | -€7,120 | |
| Income taxes | 67/77 | €679 | €645 | -€34 | -5.0% |
| Profit (loss) for the period | 9904 | €2,603 | -€4,482 | -€7,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,603 | -€4,482 | -€7,085 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.