CHEZ ALFIO: 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.
CHEZ ALFIO
Largest movements
- Tangible fixed assets -€38,627
down €38,627 (-45.5%), from €84,801 to €46,174
of which Plant, machinery and equipment: -€35,917
- Receivables within one year +€6,973
up €6,973 (+27.0%), from €25,844 to €32,818
of which Other amounts receivable: +€6,411
- Other debts +€38,077
up €38,077 (+270%), from €14,098 to €52,175
- Debts after one year -€28,140
down €28,140 (-49.6%), from €56,679 to €28,539
- Profit (loss) carried forward -€21,990
down €21,990 (-10.7%), from €205,206 to €183,216
- Current portion of long-term debt -€21,550
down €21,550 (-43.4%), from €49,690 to €28,140
- Tax, wage and social debts -€4,890
down €4,890 (-42.0%), from €11,650 to €6,760
of which Taxes: -€5,501
- Turnover -€679,377
no longer reported in 2025 (was €679,377)
- Purchases and services -€391,997
no longer reported in 2025 (was €391,997)
- Staff costs +€37,432
up €37,432 (+14.6%), from €256,394 to €293,825
- Gross operating margin +€29,541
up €29,541 (+10.3%), from €287,380 to €316,921
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 | €414,767 | €380,885 | -€33,883 | -8.2% |
| Fixed assets | 21/28 | €334,801 | €296,174 | -€38,627 | -11.5% |
| Tangible fixed assets | 22/27 | €84,801 | €46,174 | -€38,627 | -45.5% |
| Plant, machinery and equipment | 23 | €79,931 | €44,014 | -€35,917 | -44.9% |
| Furniture and vehicles | 24 | €4,870 | €2,160 | -€2,710 | -55.6% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €79,966 | €84,710 | +€4,744 | +5.9% |
| Stocks and contracts in progress | 3 | €2,408 | €2,358 | -€50 | -2.1% |
| Stocks | 30/36 | €2,408 | €2,358 | -€50 | -2.1% |
| Amounts receivable within one year | 40/41 | €25,844 | €32,818 | +€6,973 | +27.0% |
| Trade receivables | 40 | €1,223 | €1,786 | +€563 | +46.0% |
| Other amounts receivable | 41 | €24,622 | €31,032 | +€6,411 | +26.0% |
| Cash at bank and in hand | 54/58 | €51,713 | €49,535 | -€2,179 | -4.2% |
| Total equity and liabilities | 10/49 | €414,767 | €380,885 | -€33,883 | -8.2% |
| Equity | 10/15 | €225,666 | €203,676 | -€21,990 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €205,206 | €183,216 | -€21,990 | -10.7% |
| Amounts payable | 17/49 | €189,101 | €177,208 | -€11,893 | -6.3% |
| Amounts payable after more than one year | 17 | €56,679 | €28,539 | -€28,140 | -49.6% |
| Financial debts | 170/4 | €56,679 | €28,539 | -€28,140 | -49.6% |
| Amounts payable within one year | 42/48 | €132,422 | €148,669 | +€16,248 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €49,690 | €28,140 | -€21,550 | -43.4% |
| Trade debts | 44 | €56,983 | €61,594 | +€4,611 | +8.1% |
| Suppliers | 440/4 | €56,983 | €61,594 | +€4,611 | +8.1% |
| Taxes, remuneration and social security | 45 | €11,650 | €6,760 | -€4,890 | -42.0% |
| Taxes | 450/3 | €8,128 | €2,627 | -€5,501 | -67.7% |
| Remuneration and social security | 454/9 | €3,522 | €4,133 | +€611 | +17.3% |
| Other amounts payable | 47/48 | €14,098 | €52,175 | +€38,077 | +270% |
| Turnover | 70 | €679,377 | - | -€679,377 | |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €391,997 | - | -€391,997 | |
| Remuneration, social security and pensions | 62 | €256,394 | €293,825 | +€37,432 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,396 | €39,689 | -€2,707 | -6.4% |
| Other operating charges | 640/8 | €600 | €642 | +€42 | +7.1% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €287,380 | €316,921 | +€29,541 | +10.3% |
| Operating profit (loss) | 9901 | -€12,010 | -€17,236 | -€5,226 | -43.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,949 | €4,622 | -€1,327 | -22.3% |
| Recurring financial charges | 65 | €5,949 | €4,622 | -€1,327 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,959 | -€21,858 | -€3,899 | -21.7% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€18,087 | -€21,990 | -€3,903 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,087 | -€21,990 | -€3,903 | -21.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.