DEBONDT - GROEP ALPHA: 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.
What changed
DEBONDT - GROEP ALPHA
NACE 16.230, Manufacture of other builders' carpentry and joinery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€216,484
2024 · €647,392-€430,908
Equity
€1.3m
2024 · €1.3m+€36,484
Cash
€452,776
2024 · €475,289-€22,513
Balance sheet total
€1.9m
2024 · €2.1m-€279,007
Largest movements
Assets
- Receivables within one year -€229,943
down €229,943 (-23.2%), from €989,198 to €759,255
of which Other amounts receivable: -€283,816
- Cash -€22,513
down €22,513 (-4.7%), from €475,289 to €452,776
mainly Other debts (-€306,053) and Contributions, distributions and other (-€180,000)
Equity and liabilities
- Other debts -€306,053
down €306,053 (-50.4%), from €606,928 to €300,876
- Profit (loss) carried forward +€36,484
up €36,484 (+4.3%), from €858,113 to €894,597
Income statement
- Gross operating margin -€473,510
down €473,510 (-44.8%), from €1.1m to €583,058
- Staff costs -€42,446
down €42,446 (-12.3%), from €345,358 to €302,912
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.
Result 2024
€647,392
Gross operating margin
-€473,510
Staff costs
+€42,446
Depreciation
+€1,235
Other operating charges
-€2,423
Financial income
-€7,698
Financial charges
-€7
Taxes
+€9,047
Result 2025
€216,484
raises the resultlowers the result
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.
From operations
+€159,246
Investment
-€2,476
Financing
-€179,283
Cash 2024
€475,289
From operations (derived)
+€159,246
Net result for the year
+€216,484
Depreciation
+€30,327
Receivables within one year
+€229,943
Deferred charges and accrued income
-€1,300
Trade debts
-€17,797
Tax, wage and social debts
+€5,734
Other debts
-€306,053
Accrued charges and deferred income
+€1,908
Investment (derived)
-€2,476
Investment in fixed assets (net)
-€2,476
Financing
-€179,283
Short-term financial debts
+€717
Contributions, distributions and other
-€180,000
Cash 2025
€452,776
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,132,648 | €1,853,640 | -€279,007 | -13.1% |
| Fixed assets | 21/28 | €65,713 | €37,862 | -€27,851 | -42.4% |
| Intangible fixed assets | 21 | €8,482 | €1,601 | -€6,881 | -81.1% |
| Tangible fixed assets | 22/27 | €54,564 | €33,594 | -€20,970 | -38.4% |
| Plant, machinery and equipment | 23 | €11,976 | €6,576 | -€5,400 | -45.1% |
| Furniture and vehicles | 24 | €42,589 | €27,018 | -€15,570 | -36.6% |
| Financial fixed assets | 28 | €2,667 | €2,667 | = | 0.0% |
| Current assets | 29/58 | €2,066,935 | €1,815,779 | -€251,156 | -12.2% |
| Stocks and contracts in progress | 3 | €46,115 | €46,115 | = | 0.0% |
| Stocks | 30/36 | €46,115 | €46,115 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €989,198 | €759,255 | -€229,943 | -23.2% |
| Trade receivables | 40 | €100,439 | €154,312 | +€53,873 | +53.6% |
| Other amounts receivable | 41 | €888,759 | €604,943 | -€283,816 | -31.9% |
| Current investments | 50/53 | €537,489 | €537,489 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €475,289 | €452,776 | -€22,513 | -4.7% |
| Deferred charges and accrued income | 490/1 | €18,844 | €20,144 | +€1,300 | +6.9% |
| Total equity and liabilities | 10/49 | €2,132,648 | €1,853,640 | -€279,007 | -13.1% |
| Equity | 10/15 | €1,260,695 | €1,297,179 | +€36,484 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €383,982 | €383,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €344,622 | €344,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | €858,113 | €894,597 | +€36,484 | +4.3% |
| Amounts payable | 17/49 | €871,952 | €556,461 | -€315,491 | -36.2% |
| Amounts payable within one year | 42/48 | €871,952 | €554,553 | -€317,400 | -36.4% |
| Financial debts | 43 | €10,827 | €11,544 | +€717 | +6.6% |
| Credit institutions | 430/8 | €692 | €11,544 | +€10,852 | +1,569% |
| Other loans | 439 | €10,135 | €0 | -€10,135 | -100% |
| Trade debts | 44 | €210,534 | €192,737 | -€17,797 | -8.5% |
| Suppliers | 440/4 | €210,534 | €192,737 | -€17,797 | -8.5% |
| Taxes, remuneration and social security | 45 | €43,663 | €49,396 | +€5,734 | +13.1% |
| Taxes | 450/3 | €1,277 | €2,425 | +€1,147 | +89.8% |
| Remuneration and social security | 454/9 | €42,385 | €46,972 | +€4,587 | +10.8% |
| Other amounts payable | 47/48 | €606,928 | €300,876 | -€306,053 | -50.4% |
| Accrued charges and deferred income | 492/3 | - | €1,908 | +€1,908 | |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Remuneration, social security and pensions | 62 | €345,358 | €302,912 | -€42,446 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,562 | €30,327 | -€1,235 | -3.9% |
| Other operating charges | 640/8 | €20,197 | €22,619 | +€2,423 | +12.0% |
| Gross operating margin | 9900 | €1,056,568 | €583,058 | -€473,510 | -44.8% |
| Operating profit (loss) | 9901 | €659,451 | €227,200 | -€432,251 | -65.5% |
| Financial income | 75/76B | €17,703 | €10,005 | -€7,698 | -43.5% |
| Recurring financial income | 75 | €17,703 | €10,005 | -€7,698 | -43.5% |
| Financial charges | 65/66B | €2,199 | €2,206 | +€7 | +0.3% |
| Recurring financial charges | 65 | €2,199 | €2,206 | +€7 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €674,955 | €234,999 | -€439,956 | -65.2% |
| Income taxes | 67/77 | €27,562 | €18,515 | -€9,047 | -32.8% |
| Profit (loss) for the period | 9904 | €647,392 | €216,484 | -€430,908 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €647,392 | €216,484 | -€430,908 | -66.6% |
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 30 October 2026 via checked.be.