A.L.C. & COP: 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.
A.L.C. & COP
Largest movements
- Stocks and contracts +€8,100
up €8,100 (+1173.9%), from €690 to €8,790
- Receivables within one year -€4,038
down €4,038 (-10.9%), from €36,945 to €32,907
- Cash -€3,945
down €3,945 (-66.3%), from €5,950 to €2,006
mainly Stocks and contracts (-€8,100) and Tax, wage and social debts (-€3,011)
- Profit (loss) carried forward +€3,129
up €3,129 (+9.9%), from €31,696 to €34,825
- Tax, wage and social debts -€3,011
down €3,011 (-68.2%), from €4,414 to €1,402
of which Remuneration and social security: -€2,101
- Gross operating margin -€17,126
down €17,126 (-71.4%), from €23,976 to €6,850
- Turnover -€14,947
down €14,947 (-11.7%), from €127,353 to €112,405
- Staff costs -€10,924
no longer reported in 2025 (was €10,924)
- Write-downs -€2,550
down €2,550 (-83.6%), from €3,050 to €500
- Purchases and services +€2,169
up €2,169 (+2.1%), from €103,386 to €105,555
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.
Cash bridge derived
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 | €43,585 | €43,703 | +€118 | +0.3% |
| Current assets | 29/58 | €43,585 | €43,703 | +€118 | +0.3% |
| Stocks and contracts in progress | 3 | €690 | €8,790 | +€8,100 | +1173.9% |
| Stocks | 30/36 | €690 | €8,790 | +€8,100 | +1173.9% |
| Amounts receivable within one year | 40/41 | €36,945 | €32,907 | -€4,038 | -10.9% |
| Other amounts receivable | 41 | €36,945 | €32,907 | -€4,038 | -10.9% |
| Cash at bank and in hand | 54/58 | €5,950 | €2,006 | -€3,945 | -66.3% |
| Total equity and liabilities | 10/49 | €43,585 | €43,703 | +€118 | +0.3% |
| Equity | 10/15 | €39,171 | €42,300 | +€3,129 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,276 | €1,276 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,276 | €1,276 | = | 0.0% |
| Legal reserve | 130 | €1,276 | €1,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,696 | €34,825 | +€3,129 | +9.9% |
| Amounts payable | 17/49 | €4,414 | €1,402 | -€3,011 | -68.2% |
| Amounts payable within one year | 42/48 | €4,414 | €1,402 | -€3,011 | -68.2% |
| Taxes, remuneration and social security | 45 | €4,414 | €1,402 | -€3,011 | -68.2% |
| Taxes | 450/3 | €2,313 | €1,402 | -€911 | -39.4% |
| Remuneration and social security | 454/9 | €2,101 | - | -€2,101 | |
| Turnover | 70 | €127,353 | €112,405 | -€14,947 | -11.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €103,386 | €105,555 | +€2,169 | +2.1% |
| Remuneration, social security and pensions | 62 | €10,924 | - | -€10,924 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,050 | €500 | -€2,550 | -83.6% |
| Other operating charges | 640/8 | €1,060 | €2,831 | +€1,772 | +167.2% |
| Gross operating margin | 9900 | €23,976 | €6,850 | -€17,126 | -71.4% |
| Operating profit (loss) | 9901 | €8,942 | €3,519 | -€5,423 | -60.7% |
| Financial income | 75/76B | €1,370 | €1,475 | +€105 | +7.7% |
| Recurring financial income | 75 | €1,370 | €1,475 | +€105 | +7.7% |
| Financial charges | 65/66B | €936 | €1,374 | +€437 | +46.7% |
| Recurring financial charges | 65 | €936 | €1,374 | +€437 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €9,375 | €3,620 | -€5,755 | -61.4% |
| Income taxes | 67/77 | €256 | €491 | +€235 | +91.7% |
| Profit (loss) for the period | 9904 | €9,119 | €3,129 | -€5,990 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,119 | €3,129 | -€5,990 | -65.7% |
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 9 October 2026 via checked.be.