ALPLA CONSTRUCT: 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.
ALPLA CONSTRUCT
Largest movements
- Cash -€2,660
down €2,660 (-1.8%), from €150,879 to €148,219
mainly Net result for the year (-€1,940) and Current investments (-€459)
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€33,437
new in 2025: €33,437
- Write-downs -€33,049
new in 2025: -€33,049
- Gross operating margin +€664
up €664 (+27.8%), from -€2,384 to -€1,720
- Financial income +€301
up €301 (+81.2%), from €371 to €672
- Depreciation -€112
no longer reported in 2025 (was €112)
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 | €232,630 | €230,305 | -€2,325 | -1.0% |
| Current assets | 29/58 | €232,630 | €230,305 | -€2,325 | -1.0% |
| Amounts receivable within one year | 40/41 | €395 | €271 | -€123 | -31.3% |
| Other amounts receivable | 41 | €395 | €271 | -€123 | -31.3% |
| Current investments | 50/53 | €81,356 | €81,815 | +€459 | +0.6% |
| Cash at bank and in hand | 54/58 | €150,879 | €148,219 | -€2,660 | -1.8% |
| Total equity and liabilities | 10/49 | €232,630 | €230,305 | -€2,325 | -1.0% |
| Equity | 10/15 | €232,245 | €230,305 | -€1,940 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €183,660 | €183,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €181,800 | €181,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,185 | €34,245 | -€1,940 | -5.4% |
| Amounts payable | 17/49 | €384 | - | -€384 | |
| Amounts payable within one year | 42/48 | €384 | - | -€384 | |
| Trade debts | 44 | €384 | - | -€384 | |
| Suppliers | 440/4 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112 | - | -€112 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€33,049 | -€33,049 | |
| Other operating charges | 640/8 | - | €33,437 | +€33,437 | |
| Gross operating margin | 9900 | -€2,384 | -€1,720 | +€664 | +27.8% |
| Operating profit (loss) | 9901 | -€2,496 | -€2,108 | +€388 | +15.6% |
| Financial income | 75/76B | €371 | €672 | +€301 | +81.2% |
| Recurring financial income | 75 | €371 | €672 | +€301 | +81.2% |
| Financial charges | 65/66B | €394 | €505 | +€110 | +28.0% |
| Recurring financial charges | 65 | €394 | €505 | +€110 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,519 | -€1,940 | +€579 | +23.0% |
| Profit (loss) for the period | 9904 | -€2,519 | -€1,940 | +€579 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,519 | -€1,940 | +€579 | +23.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.