ALPIness: 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.
ALPIness
Largest movements
- Receivables within one year +€12,476
up €12,476 (+113.3%), from €11,016 to €23,493
of which Trade receivables: +€9,561
- Cash +€7,346
up €7,346 (+131.0%), from €5,606 to €12,953
mainly Provisions (+€14,033) and Net result for the year (+€8,595)
- Deferred charges and accrued income +€3,423
new in 2025: €3,423
- Provisions +€14,033
up €14,033 (+88.8%), from €15,800 to €29,833
- Profit (loss) carried forward +€8,595
up €8,595, from -€8,583 to €12
- Tax, wage and social debts -€2,291
down €2,291 (-71.0%), from €3,225 to €934
- Trade debts +€1,978
up €1,978 (+169.4%), from €1,168 to €3,146
- Other debts +€930
up €930 (+46.2%), from €2,013 to €2,943
- Gross operating margin +€34,770
up €34,770 (+258.1%), from €13,474 to €48,243
- Financial charges +€15,030
up €15,030 (+501.0%), from €3,000 to €18,030
- Taxes +€4,328
up €4,328 (+132.9%), from €3,257 to €7,585
- Provisions -€1,767
down €1,767 (-11.2%), from €15,800 to €14,033
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.
Cash bridge derived
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 | €16,623 | €39,868 | +€23,245 | +139.8% |
| Current assets | 29/58 | €16,623 | €39,868 | +€23,245 | +139.8% |
| Amounts receivable within one year | 40/41 | €11,016 | €23,493 | +€12,476 | +113.3% |
| Trade receivables | 40 | €7,273 | €16,834 | +€9,561 | +131.5% |
| Other amounts receivable | 41 | €3,743 | €6,659 | +€2,915 | +77.9% |
| Cash at bank and in hand | 54/58 | €5,606 | €12,953 | +€7,346 | +131.0% |
| Deferred charges and accrued income | 490/1 | - | €3,423 | +€3,423 | |
| Total equity and liabilities | 10/49 | €16,623 | €39,868 | +€23,245 | +139.8% |
| Equity | 10/15 | -€5,583 | €3,012 | +€8,595 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,583 | €12 | +€8,595 | |
| Provisions and deferred taxes | 16 | €15,800 | €29,833 | +€14,033 | +88.8% |
| Provisions for liabilities and charges | 160/5 | €15,800 | €29,833 | +€14,033 | +88.8% |
| Other liabilities and charges | 164/5 | €15,800 | €29,833 | +€14,033 | +88.8% |
| Amounts payable | 17/49 | €6,406 | €7,023 | +€617 | +9.6% |
| Amounts payable within one year | 42/48 | €6,406 | €7,023 | +€617 | +9.6% |
| Trade debts | 44 | €1,168 | €3,146 | +€1,978 | +169.4% |
| Suppliers | 440/4 | €1,168 | €3,146 | +€1,978 | +169.4% |
| Taxes, remuneration and social security | 45 | €3,225 | €934 | -€2,291 | -71.0% |
| Taxes | 450/3 | €3,225 | €934 | -€2,291 | -71.0% |
| Other amounts payable | 47/48 | €2,013 | €2,943 | +€930 | +46.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,800 | €14,033 | -€1,767 | -11.2% |
| Gross operating margin | 9900 | €13,474 | €48,243 | +€34,770 | +258.1% |
| Operating profit (loss) | 9901 | -€2,326 | €34,210 | +€36,536 | |
| Financial charges | 65/66B | €3,000 | €18,030 | +€15,030 | +501.0% |
| Recurring financial charges | 65 | €3,000 | €18,030 | +€15,030 | +501.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,326 | €16,180 | +€21,506 | |
| Income taxes | 67/77 | €3,257 | €7,585 | +€4,328 | +132.9% |
| Profit (loss) for the period | 9904 | -€8,583 | €8,595 | +€17,178 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,583 | €8,595 | +€17,178 |
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 9 October 2026 via checked.be.