ALPUNTO SERVICES: 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.
ALPUNTO SERVICES
Largest movements
- Current investments -€184,517
down €184,517 (-28.2%), from €654,035 to €469,518
- Cash +€16,401
up €16,401 (+17.0%), from €96,412 to €112,813
mainly Current investments (+€184,517) and Net result for the year (+€150,126)
- Reserves -€166,436
down €166,436 (-21.7%), from €767,566 to €601,130
of which Distributable reserves: -€166,436
- Trade debts -€9,997
down €9,997 (-91.7%), from €10,905 to €908
- Financial income +€59,305
up €59,305 (+792%), from €7,486 to €66,791
- Gross operating margin -€34,312
down €34,312 (-19.3%), from €177,410 to €143,098
- Taxes -€2,257
down €2,257 (-3.9%), from €57,576 to €55,319
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 | €812,669 | €639,715 | -€172,954 | -21.3% |
| Fixed assets | 21/28 | €12,628 | €9,226 | -€3,402 | -26.9% |
| Tangible fixed assets | 22/27 | €12,628 | €9,226 | -€3,402 | -26.9% |
| Plant, machinery and equipment | 23 | €6,047 | €4,713 | -€1,334 | -22.1% |
| Furniture and vehicles | 24 | €95 | - | -€95 | |
| Other tangible fixed assets | 26 | €6,486 | €4,512 | -€1,974 | -30.4% |
| Current assets | 29/58 | €800,041 | €630,489 | -€169,552 | -21.2% |
| Amounts receivable within one year | 40/41 | €49,594 | €48,158 | -€1,436 | -2.9% |
| Trade receivables | 40 | €49,594 | €48,158 | -€1,436 | -2.9% |
| Current investments | 50/53 | €654,035 | €469,518 | -€184,517 | -28.2% |
| Cash at bank and in hand | 54/58 | €96,412 | €112,813 | +€16,401 | +17.0% |
| Total equity and liabilities | 10/49 | €812,669 | €639,715 | -€172,954 | -21.3% |
| Equity | 10/15 | €779,966 | €613,530 | -€166,436 | -21.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €767,566 | €601,130 | -€166,436 | -21.7% |
| 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 | €765,706 | €599,270 | -€166,436 | -21.7% |
| Amounts payable | 17/49 | €32,703 | €26,185 | -€6,518 | -19.9% |
| Amounts payable within one year | 42/48 | €32,703 | €26,185 | -€6,518 | -19.9% |
| Trade debts | 44 | €10,905 | €908 | -€9,997 | -91.7% |
| Suppliers | 440/4 | €10,905 | €908 | -€9,997 | -91.7% |
| Taxes, remuneration and social security | 45 | €21,798 | €25,277 | +€3,479 | +16.0% |
| Taxes | 450/3 | €21,646 | €25,221 | +€3,575 | +16.5% |
| Remuneration and social security | 454/9 | €152 | €57 | -€95 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,135 | €3,403 | +€1,268 | +59.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €177,410 | €143,098 | -€34,312 | -19.3% |
| Operating profit (loss) | 9901 | €174,747 | €139,151 | -€35,596 | -20.4% |
| Financial income | 75/76B | €7,486 | €66,791 | +€59,305 | +792% |
| Recurring financial income | 75 | €7,486 | €66,791 | +€59,305 | +792% |
| Financial charges | 65/66B | €585 | €497 | -€88 | -15.0% |
| Recurring financial charges | 65 | €585 | €497 | -€88 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €181,648 | €205,444 | +€23,796 | +13.1% |
| Income taxes | 67/77 | €57,576 | €55,319 | -€2,257 | -3.9% |
| Profit (loss) for the period | 9904 | €124,072 | €150,126 | +€26,054 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €124,072 | €150,126 | +€26,054 | +21.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.