DE ROP - ALFI: 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.
DE ROP - ALFI
Largest movements
- Receivables within one year +€14,000
up €14,000 (+43.2%), from €32,404 to €46,404
- Profit (loss) carried forward -€286,781
no longer reported in 2025 (was €286,781)
- Other debts +€202,973
new in 2025: €202,973
- Tax, wage and social debts +€88,635
up €88,635 (+9,257%), from €957 to €89,592
- Reserves +€7,882
up €7,882 (+41.6%), from €18,955 to €26,837
of which Distributable reserves: +€7,882
- Write-downs -€2,562
no longer reported in 2025 (was €2,562)
- Taxes +€1,646
up €1,646 (+172%), from €957 to €2,604
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
- Financial income +€336
up €336 (+2.5%), from €13,664 to €14,000
- Gross operating margin -€150
down €150 (-235%), from -€64 to -€214
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,404 | €386,404 | +€14,000 | +3.8% |
| Current assets | 29/58 | €372,404 | €386,404 | +€14,000 | +3.8% |
| Amounts receivable after more than one year | 29 | €340,000 | €340,000 | = | 0.0% |
| Other amounts receivable | 291 | €340,000 | €340,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,404 | €46,404 | +€14,000 | +43.2% |
| Other amounts receivable | 41 | €32,404 | €46,404 | +€14,000 | +43.2% |
| Total equity and liabilities | 10/49 | €372,404 | €386,404 | +€14,000 | +3.8% |
| Equity | 10/15 | €367,736 | €88,837 | -€278,899 | -75.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €18,955 | €26,837 | +€7,882 | +41.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €12,755 | €20,637 | +€7,882 | +61.8% |
| Profit (loss) carried forward | 14 | €286,781 | - | -€286,781 | |
| Amounts payable | 17/49 | €4,667 | €297,566 | +€292,899 | +6,275% |
| Amounts payable within one year | 42/48 | €4,667 | €297,566 | +€292,899 | +6,275% |
| Trade debts | 44 | €3,710 | €5,001 | +€1,291 | +34.8% |
| Suppliers | 440/4 | €3,710 | €5,001 | +€1,291 | +34.8% |
| Taxes, remuneration and social security | 45 | €957 | €89,592 | +€88,635 | +9,257% |
| Taxes | 450/3 | €957 | €89,592 | +€88,635 | +9,257% |
| Other amounts payable | 47/48 | - | €202,973 | +€202,973 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,562 | - | -€2,562 | |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | -€64 | -€214 | -€150 | -235% |
| Operating profit (loss) | 9901 | -€3,132 | -€334 | +€2,798 | +89.3% |
| Financial income | 75/76B | €13,664 | €14,000 | +€336 | +2.5% |
| Recurring financial income | 75 | €13,664 | €14,000 | +€336 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €10,532 | €13,666 | +€3,134 | +29.8% |
| Income taxes | 67/77 | €957 | €2,604 | +€1,646 | +172% |
| Profit (loss) for the period | 9904 | €9,575 | €11,063 | +€1,488 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,575 | €11,063 | +€1,488 | +15.5% |
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 23 October 2026 via checked.be.