ALSA CONSULTING: 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.
ALSA CONSULTING
Largest movements
- Receivables within one year +€22,226
up €22,226 (+1532.8%), from €1,450 to €23,676
of which Other amounts receivable: +€20,902
- Cash +€1,883
up €1,883 (+49.7%), from €3,787 to €5,670
mainly Trade debts (+€18,536) and Net result for the year (+€4,861)
- Tangible fixed assets +€870
new in 2025: €870
- Deferred charges and accrued income +€455
up €455 (+6072.0%), from €8 to €463
- Trade debts +€18,536
up €18,536 (+1505.3%), from €1,231 to €19,767
- Profit (loss) carried forward +€4,861
up €4,861 (+1448.0%), from €336 to €5,196
- Other debts +€1,063
new in 2025: €1,063
- Tax, wage and social debts +€975
up €975 (+143.8%), from €678 to €1,652
- Gross operating margin +€3,813
up €3,813 (+722.6%), from €528 to €4,340
- Financial income +€2,704
up €2,704 (+2924.2%), from €92 to €2,797
- Taxes +€1,183
up €1,183 (+504.9%), from €234 to €1,418
- Other operating charges +€574
up €574 (+1148.3%), from €50 to €624
- Depreciation +€204
new in 2025: €204
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 | €5,245 | €30,678 | +€25,434 | +484.9% |
| Fixed assets | 21/28 | - | €870 | +€870 | |
| Tangible fixed assets | 22/27 | - | €870 | +€870 | |
| Furniture and vehicles | 24 | - | €870 | +€870 | |
| Current assets | 29/58 | €5,245 | €29,809 | +€24,564 | +468.4% |
| Amounts receivable within one year | 40/41 | €1,450 | €23,676 | +€22,226 | +1532.8% |
| Trade receivables | 40 | €1,210 | €2,534 | +€1,324 | +109.4% |
| Other amounts receivable | 41 | €240 | €21,142 | +€20,902 | +8709.4% |
| Cash at bank and in hand | 54/58 | €3,787 | €5,670 | +€1,883 | +49.7% |
| Deferred charges and accrued income | 490/1 | €8 | €463 | +€455 | +6072.0% |
| Total equity and liabilities | 10/49 | €5,245 | €30,678 | +€25,434 | +484.9% |
| Equity | 10/15 | €3,336 | €8,196 | +€4,861 | +145.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €336 | €5,196 | +€4,861 | +1448.0% |
| Amounts payable | 17/49 | €1,909 | €22,482 | +€20,573 | +1077.7% |
| Amounts payable within one year | 42/48 | €1,909 | €22,482 | +€20,573 | +1077.7% |
| Trade debts | 44 | €1,231 | €19,767 | +€18,536 | +1505.3% |
| Suppliers | 440/4 | €1,231 | €19,767 | +€18,536 | +1505.3% |
| Taxes, remuneration and social security | 45 | €678 | €1,652 | +€975 | +143.8% |
| Taxes | 450/3 | €678 | €1,652 | +€975 | +143.8% |
| Other amounts payable | 47/48 | - | €1,063 | +€1,063 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €204 | +€204 | |
| Other operating charges | 640/8 | €50 | €624 | +€574 | +1148.3% |
| Gross operating margin | 9900 | €528 | €4,340 | +€3,813 | +722.6% |
| Operating profit (loss) | 9901 | €478 | €3,512 | +€3,034 | +635.4% |
| Financial income | 75/76B | €92 | €2,797 | +€2,704 | +2924.2% |
| Recurring financial income | 75 | €92 | €2,797 | +€2,704 | +2924.2% |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €570 | €6,279 | +€5,709 | +1001.4% |
| Income taxes | 67/77 | €234 | €1,418 | +€1,183 | +504.9% |
| Profit (loss) for the period | 9904 | €336 | €4,861 | +€4,525 | +1348.0% |
| Profit (loss) for the period to be appropriated | 9905 | €336 | €4,861 | +€4,525 | +1348.0% |
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 7 October 2026 via checked.be.