ALVA CONSULT: 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.
ALVA CONSULT
Largest movements
- Tangible fixed assets +€85,440
up €85,440 (+14.7%), from €580,890 to €666,329
of which Furniture and vehicles: +€83,371
- Cash +€41,157
up €41,157 (+22.0%), from €186,881 to €228,038
mainly Net result for the year (+€145,246) and Depreciation (+€37,095)
- Receivables within one year -€19,783
down €19,783 (-39.7%), from €49,783 to €30,000
- Reserves +€129,069
up €129,069 (+43.5%), from €296,965 to €426,033
- Other debts -€28,803
down €28,803 (-30.1%), from €95,716 to €66,914
- Current portion of long-term debt +€15,269
up €15,269 (+44.1%), from €34,619 to €49,888
- Gross operating margin +€61,708
up €61,708 (+30.1%), from €205,039 to €266,747
- Taxes +€14,640
up €14,640 (+27.4%), from €53,500 to €68,140
- Depreciation +€12,047
up €12,047 (+48.1%), from €25,048 to €37,095
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 | €820,719 | €931,002 | +€110,283 | +13.4% |
| Fixed assets | 21/28 | €581,571 | €666,570 | +€84,999 | +14.6% |
| Intangible fixed assets | 21 | €681 | €241 | -€440 | -64.6% |
| Tangible fixed assets | 22/27 | €580,890 | €666,329 | +€85,440 | +14.7% |
| Land and buildings | 22 | €557,191 | €558,055 | +€864 | +0.2% |
| Plant, machinery and equipment | 23 | €4,122 | €5,326 | +€1,204 | +29.2% |
| Furniture and vehicles | 24 | €19,577 | €102,948 | +€83,371 | +426% |
| Current assets | 29/58 | €239,148 | €264,432 | +€25,284 | +10.6% |
| Amounts receivable within one year | 40/41 | €49,783 | €30,000 | -€19,783 | -39.7% |
| Trade receivables | 40 | €49,783 | €30,000 | -€19,783 | -39.7% |
| Cash at bank and in hand | 54/58 | €186,881 | €228,038 | +€41,157 | +22.0% |
| Deferred charges and accrued income | 490/1 | €2,484 | €6,394 | +€3,910 | +157% |
| Total equity and liabilities | 10/49 | €820,719 | €931,002 | +€110,283 | +13.4% |
| Equity | 10/15 | €304,281 | €433,350 | +€129,069 | +42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €296,965 | €426,033 | +€129,069 | +43.5% |
| Distributable reserves | 133 | €296,965 | €426,033 | +€129,069 | +43.5% |
| Profit (loss) carried forward | 14 | €1,116 | €1,116 | = | 0.0% |
| Amounts payable | 17/49 | €516,438 | €497,652 | -€18,785 | -3.6% |
| Amounts payable after more than one year | 17 | €341,286 | €341,995 | +€708 | +0.2% |
| Financial debts | 170/4 | €341,286 | €341,995 | +€708 | +0.2% |
| Amounts payable within one year | 42/48 | €169,359 | €149,464 | -€19,895 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €34,619 | €49,888 | +€15,269 | +44.1% |
| Trade debts | 44 | €2,407 | €583 | -€1,823 | -75.8% |
| Suppliers | 440/4 | €2,407 | €583 | -€1,823 | -75.8% |
| Taxes, remuneration and social security | 45 | €36,617 | €32,080 | -€4,538 | -12.4% |
| Taxes | 450/3 | €36,617 | €32,080 | -€4,538 | -12.4% |
| Other amounts payable | 47/48 | €95,716 | €66,914 | -€28,803 | -30.1% |
| Accrued charges and deferred income | 492/3 | €5,792 | €6,193 | +€402 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,048 | €37,095 | +€12,047 | +48.1% |
| Other operating charges | 640/8 | €3,332 | €3,138 | -€194 | -5.8% |
| Gross operating margin | 9900 | €205,039 | €266,747 | +€61,708 | +30.1% |
| Operating profit (loss) | 9901 | €176,659 | €226,514 | +€49,854 | +28.2% |
| Financial income | 75/76B | €358 | €820 | +€462 | +129% |
| Recurring financial income | 75 | €358 | €820 | +€462 | +129% |
| Financial charges | 65/66B | €13,624 | €13,948 | +€324 | +2.4% |
| Recurring financial charges | 65 | €13,624 | €13,948 | +€324 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €163,393 | €213,386 | +€49,993 | +30.6% |
| Income taxes | 67/77 | €53,500 | €68,140 | +€14,640 | +27.4% |
| Profit (loss) for the period | 9904 | €109,893 | €145,246 | +€35,352 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €109,893 | €145,246 | +€35,352 | +32.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.