ALPROSA: 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.
ALPROSA
Largest movements
- Cash +€14,353
up €14,353 (+86.4%), from €16,616 to €30,969
mainly Net result for the year (+€13,311) and Tax, wage and social debts (+€5,181)
- Stocks and contracts +€4,222
up €4,222 (+47.6%), from €8,866 to €13,088
- Tangible fixed assets -€1,027
no longer reported in 2025 (was €1,027)
- Receivables within one year -€959
down €959 (-7.8%), from €12,299 to €11,340
of which Trade receivables: -€1,354
- Profit (loss) carried forward +€7,961
up €7,961, from -€2,038 to €5,922
- Reserves +€5,350
new in 2025: €5,350
- Tax, wage and social debts +€5,181
up €5,181 (+77.2%), from €6,714 to €11,895
of which Taxes: +€3,681
- Current portion of long-term debt -€718
no longer reported in 2025 (was €718)
- Gross operating margin +€9,480
up €9,480 (+71.9%), from €13,191 to €22,671
- Taxes +€4,195
up €4,195 (+236.9%), from €1,771 to €5,966
- Depreciation -€3,749
down €3,749 (-78.5%), from €4,776 to €1,027
- Other operating charges +€1,636
up €1,636 (+82.7%), from €1,978 to €3,614
- Write-downs -€1,601
down €1,601 (-574.7%), from -€279 to -€1,879
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 | €41,683 | €58,872 | +€17,189 | +41.2% |
| Fixed assets | 21/28 | €3,452 | €2,441 | -€1,011 | -29.3% |
| Tangible fixed assets | 22/27 | €1,027 | - | -€1,027 | |
| Furniture and vehicles | 24 | €1,027 | - | -€1,027 | |
| Financial fixed assets | 28 | €2,425 | €2,441 | +€16 | +0.6% |
| Current assets | 29/58 | €38,231 | €56,431 | +€18,200 | +47.6% |
| Stocks and contracts in progress | 3 | €8,866 | €13,088 | +€4,222 | +47.6% |
| Stocks | 30/36 | €8,866 | €13,088 | +€4,222 | +47.6% |
| Amounts receivable within one year | 40/41 | €12,299 | €11,340 | -€959 | -7.8% |
| Trade receivables | 40 | €12,299 | €10,946 | -€1,354 | -11.0% |
| Other amounts receivable | 41 | - | €395 | +€395 | |
| Cash at bank and in hand | 54/58 | €16,616 | €30,969 | +€14,353 | +86.4% |
| Deferred charges and accrued income | 490/1 | €450 | €1,034 | +€583 | +129.6% |
| Total equity and liabilities | 10/49 | €41,683 | €58,872 | +€17,189 | +41.2% |
| Equity | 10/15 | €18,422 | €31,732 | +€13,311 | +72.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €5,350 | +€5,350 | |
| Distributable reserves | 133 | - | €5,350 | +€5,350 | |
| Profit (loss) carried forward | 14 | -€2,038 | €5,922 | +€7,961 | |
| Amounts payable | 17/49 | €23,261 | €27,139 | +€3,878 | +16.7% |
| Amounts payable within one year | 42/48 | €23,261 | €27,139 | +€3,878 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €718 | - | -€718 | |
| Trade debts | 44 | €15,181 | €14,768 | -€412 | -2.7% |
| Suppliers | 440/4 | €15,181 | €14,768 | -€412 | -2.7% |
| Taxes, remuneration and social security | 45 | €6,714 | €11,895 | +€5,181 | +77.2% |
| Taxes | 450/3 | €6,714 | €10,395 | +€3,681 | +54.8% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €649 | €476 | -€173 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,776 | €1,027 | -€3,749 | -78.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€279 | -€1,879 | -€1,601 | -574.7% |
| Other operating charges | 640/8 | €1,978 | €3,614 | +€1,636 | +82.7% |
| Gross operating margin | 9900 | €13,191 | €22,671 | +€9,480 | +71.9% |
| Operating profit (loss) | 9901 | €6,716 | €19,909 | +€13,194 | +196.5% |
| Financial income | 75/76B | €14 | €19 | +€6 | +42.3% |
| Recurring financial income | 75 | €14 | €19 | +€6 | +42.3% |
| Financial charges | 65/66B | €638 | €653 | +€15 | +2.3% |
| Recurring financial charges | 65 | €638 | €653 | +€15 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €6,092 | €19,276 | +€13,185 | +216.4% |
| Income taxes | 67/77 | €1,771 | €5,966 | +€4,195 | +236.9% |
| Profit (loss) for the period | 9904 | €4,321 | €13,311 | +€8,990 | +208.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,321 | €13,311 | +€8,990 | +208.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.