A.L.C. DIFFUSION: what changed
A.L.C. DIFFUSION
Largest movements
- Intangible fixed assets +€10,527
new in 2025: €10,527
- Cash +€5,861
up €5,861 (+94.5%), from €6,202 to €12,063
mainly Current portion of long-term debt (+€10,957) and Depreciation (+€5,294)
- Stocks and contracts -€4,488
down €4,488 (-7.6%), from €58,887 to €54,399
- Tangible fixed assets -€4,304
down €4,304 (-31.4%), from €13,715 to €9,412
- Receivables within one year -€4,293
down €4,293 (-35.1%), from €12,244 to €7,951
of which Trade receivables: -€5,658
- Current portion of long-term debt +€10,957
up €10,957 (+492%), from €2,228 to €13,184
- Reserves -€5,000
down €5,000 (-11.9%), from €42,000 to €37,000
- Trade debts -€3,141
down €3,141 (-52.9%), from €5,936 to €2,795
- Debts after one year -€2,364
down €2,364 (-41.2%), from €5,742 to €3,378
- Profit (loss) carried forward +€1,171
up €1,171, from -€330 to €842
- Purchases and services -€9,907
down €9,907 (-11.1%), from €89,308 to €79,401
- Other operating charges +€4,394
up €4,394 (+332%), from €1,322 to €5,716
- Gross operating margin +€2,798
up €2,798 (+50.6%), from €5,529 to €8,328
- Depreciation +€991
up €991 (+23.0%), from €4,304 to €5,294
- Financial charges +€219
up €219 (+17.8%), from €1,228 to €1,448
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,484 | €95,453 | +€1,969 | +2.1% |
| Fixed assets | 21/28 | €13,725 | €19,948 | +€6,223 | +45.3% |
| Intangible fixed assets | 21 | - | €10,527 | +€10,527 | |
| Tangible fixed assets | 22/27 | €13,715 | €9,412 | -€4,304 | -31.4% |
| Plant, machinery and equipment | 23 | €13,715 | €9,412 | -€4,304 | -31.4% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €79,759 | €75,505 | -€4,254 | -5.3% |
| Stocks and contracts in progress | 3 | €58,887 | €54,399 | -€4,488 | -7.6% |
| Stocks | 30/36 | €58,887 | €54,399 | -€4,488 | -7.6% |
| Amounts receivable within one year | 40/41 | €12,244 | €7,951 | -€4,293 | -35.1% |
| Trade receivables | 40 | €12,244 | €6,586 | -€5,658 | -46.2% |
| Other amounts receivable | 41 | - | €1,365 | +€1,365 | |
| Cash at bank and in hand | 54/58 | €6,202 | €12,063 | +€5,861 | +94.5% |
| Deferred charges and accrued income | 490/1 | €2,425 | €1,091 | -€1,334 | -55.0% |
| Total equity and liabilities | 10/49 | €93,484 | €95,453 | +€1,969 | +2.1% |
| Equity | 10/15 | €60,270 | €56,442 | -€3,829 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,000 | €37,000 | -€5,000 | -11.9% |
| Distributable reserves | 133 | €42,000 | €37,000 | -€5,000 | -11.9% |
| Profit (loss) carried forward | 14 | -€330 | €842 | +€1,171 | |
| Amounts payable | 17/49 | €33,214 | €39,012 | +€5,798 | +17.5% |
| Amounts payable after more than one year | 17 | €5,742 | €3,378 | -€2,364 | -41.2% |
| Financial debts | 170/4 | €5,742 | €3,378 | -€2,364 | -41.2% |
| Amounts payable within one year | 42/48 | €27,467 | €35,634 | +€8,167 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €2,228 | €13,184 | +€10,957 | +492% |
| Financial debts | 43 | €345 | €806 | +€462 | +134% |
| Credit institutions | 430/8 | €345 | €806 | +€462 | +134% |
| Trade debts | 44 | €5,936 | €2,795 | -€3,141 | -52.9% |
| Suppliers | 440/4 | €5,936 | €2,795 | -€3,141 | -52.9% |
| Advances received on contracts in progress | 46 | €166 | - | -€166 | |
| Taxes, remuneration and social security | 45 | €4,972 | €4,066 | -€905 | -18.2% |
| Taxes | 450/3 | €4,682 | €3,777 | -€905 | -19.3% |
| Remuneration and social security | 454/9 | €290 | €290 | = | 0.0% |
| Other amounts payable | 47/48 | €13,821 | €14,782 | +€961 | +7.0% |
| Accrued charges and deferred income | 492/3 | €5 | - | -€5 | |
| Goods, raw materials, services and sundry goods | 60/61 | €89,308 | €79,401 | -€9,907 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,304 | €5,294 | +€991 | +23.0% |
| Other operating charges | 640/8 | €1,322 | €5,716 | +€4,394 | +332% |
| Gross operating margin | 9900 | €5,529 | €8,328 | +€2,798 | +50.6% |
| Operating profit (loss) | 9901 | -€96 | -€2,682 | -€2,586 | -2,688% |
| Financial income | 75/76B | €527 | €478 | -€49 | -9.4% |
| Recurring financial income | 75 | €527 | €395 | -€132 | -25.1% |
| Non-recurring financial income | 76B | - | €83 | +€83 | |
| Financial charges | 65/66B | €1,228 | €1,448 | +€219 | +17.8% |
| Recurring financial charges | 65 | €1,228 | €1,448 | +€219 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€798 | -€3,653 | -€2,855 | -358% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€972 | -€3,829 | -€2,857 | -294% |
| Profit (loss) for the period to be appropriated | 9905 | -€972 | -€3,829 | -€2,857 | -294% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.