ALPHA BUSINESS 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.
ALPHA BUSINESS CONSULT
Largest movements
- Receivables within one year +€53,573
up €53,573 (+24.4%), from €219,879 to €273,452
of which Trade receivables: +€53,539
- Cash +€9,734
up €9,734 (+369%), from €2,640 to €12,374
mainly Trade debts (+€74,145) and Tax, wage and social debts (+€12,291)
- Tangible fixed assets -€5,047
down €5,047 (-63.2%), from €7,990 to €2,944
- Trade debts +€74,145
up €74,145 (+67.9%), from €109,130 to €183,275
of which Bills of exchange payable: +€86,591
- Other debts -€19,277
down €19,277 (-87.7%), from €21,970 to €2,694
- Tax, wage and social debts +€12,291
up €12,291 (+57.8%), from €21,263 to €33,555
- Short-term financial debts -€4,209
down €4,209 (-86.9%), from €4,843 to €634
- Debts after one year -€3,142
no longer reported in 2024 (was €3,142)
- Gross operating margin -€5,953
down €5,953 (-36.8%), from €16,168 to €10,215
- Taxes -€1,960
down €1,960 (-91.2%), from €2,149 to €189
- Financial charges -€1,710
down €1,710 (-53.9%), from €3,175 to €1,465
- Other operating charges +€838
up €838 (+37.1%), from €2,261 to €3,100
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,949 | €290,011 | +€58,062 | +25.0% |
| Fixed assets | 21/28 | €9,231 | €4,184 | -€5,047 | -54.7% |
| Tangible fixed assets | 22/27 | €7,990 | €2,944 | -€5,047 | -63.2% |
| Furniture and vehicles | 24 | €7,990 | €2,944 | -€5,047 | -63.2% |
| Financial fixed assets | 28 | €1,240 | €1,240 | = | 0.0% |
| Current assets | 29/58 | €222,718 | €285,826 | +€63,108 | +28.3% |
| Amounts receivable within one year | 40/41 | €219,879 | €273,452 | +€53,573 | +24.4% |
| Trade receivables | 40 | €219,860 | €273,399 | +€53,539 | +24.4% |
| Other amounts receivable | 41 | €19 | €53 | +€34 | +175% |
| Cash at bank and in hand | 54/58 | €2,640 | €12,374 | +€9,734 | +369% |
| Deferred charges and accrued income | 490/1 | €198 | - | -€198 | |
| Total equity and liabilities | 10/49 | €231,949 | €290,011 | +€58,062 | +25.0% |
| Equity | 10/15 | €66,297 | €66,711 | +€414 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,704 | €48,119 | +€414 | +0.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €45,845 | €46,260 | +€414 | +0.9% |
| Amounts payable | 17/49 | €165,652 | €223,300 | +€57,648 | +34.8% |
| Amounts payable after more than one year | 17 | €3,142 | - | -€3,142 | |
| Financial debts | 170/4 | €3,142 | - | -€3,142 | |
| Amounts payable within one year | 42/48 | €162,510 | €223,300 | +€60,790 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €5,303 | €3,142 | -€2,161 | -40.7% |
| Financial debts | 43 | €4,843 | €634 | -€4,209 | -86.9% |
| Credit institutions | 430/8 | €4,843 | €634 | -€4,209 | -86.9% |
| Trade debts | 44 | €109,130 | €183,275 | +€74,145 | +67.9% |
| Suppliers | 440/4 | €19,412 | €6,966 | -€12,446 | -64.1% |
| Bills of exchange payable | 441 | €89,718 | €176,309 | +€86,591 | +96.5% |
| Taxes, remuneration and social security | 45 | €21,263 | €33,555 | +€12,291 | +57.8% |
| Taxes | 450/3 | €21,263 | €33,555 | +€12,291 | +57.8% |
| Other amounts payable | 47/48 | €21,970 | €2,694 | -€19,277 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,047 | €5,047 | = | 0.0% |
| Other operating charges | 640/8 | €2,261 | €3,100 | +€838 | +37.1% |
| Gross operating margin | 9900 | €16,168 | €10,215 | -€5,953 | -36.8% |
| Operating profit (loss) | 9901 | €8,860 | €2,068 | -€6,791 | -76.7% |
| Financial charges | 65/66B | €3,175 | €1,465 | -€1,710 | -53.9% |
| Recurring financial charges | 65 | €3,175 | €1,465 | -€1,710 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €5,685 | €603 | -€5,081 | -89.4% |
| Income taxes | 67/77 | €2,149 | €189 | -€1,960 | -91.2% |
| Profit (loss) for the period | 9904 | €3,536 | €414 | -€3,121 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,536 | €414 | -€3,121 | -88.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.