A L K R: 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 K R
Largest movements
- Tangible fixed assets +€62,187
up €62,187 (+753%), from €8,254 to €70,441
of which Plant, machinery and equipment: +€62,187
- Deferred charges and accrued income -€41,385
down €41,385 (-80.3%), from €51,545 to €10,160
- Cash +€26,838
up €26,838 (+88.5%), from €30,315 to €57,154
mainly Deferred charges and accrued income (+€41,385) and Trade debts (+€39,724)
- Receivables within one year -€9,262
down €9,262 (-94.8%), from €9,768 to €506
of which Trade receivables: -€9,200
- Trade debts +€39,724
up €39,724 (+153%), from €25,968 to €65,692
- Gross operating margin +€20,465
up €20,465, from -€6,960 to €13,506
- Depreciation +€7,373
up €7,373 (+228%), from €3,238 to €10,610
- Taxes +€1,496
up €1,496 (+432%), from €347 to €1,843
- Financial income -€751
down €751 (-100.0%), from €751 to €0
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
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 | €99,928 | €138,305 | +€38,377 | +38.4% |
| Fixed assets | 21/28 | €8,299 | €70,486 | +€62,187 | +749% |
| Tangible fixed assets | 22/27 | €8,254 | €70,441 | +€62,187 | +753% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €8,254 | €70,441 | +€62,187 | +753% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €91,629 | €67,820 | -€23,809 | -26.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €9,768 | €506 | -€9,262 | -94.8% |
| Trade receivables | 40 | €9,200 | €0 | -€9,200 | -100% |
| Other amounts receivable | 41 | €568 | €506 | -€62 | -11.0% |
| Cash at bank and in hand | 54/58 | €30,315 | €57,154 | +€26,838 | +88.5% |
| Deferred charges and accrued income | 490/1 | €51,545 | €10,160 | -€41,385 | -80.3% |
| Total equity and liabilities | 10/49 | €99,928 | €138,305 | +€38,377 | +38.4% |
| Equity | 10/15 | €70,911 | €70,770 | -€141 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,810 | €113,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €111,950 | €113,810 | +€1,860 | +1.7% |
| Profit (loss) carried forward | 14 | -€61,499 | -€61,640 | -€141 | -0.2% |
| Amounts payable | 17/49 | €29,017 | €67,535 | +€38,518 | +133% |
| Amounts payable within one year | 42/48 | €29,017 | €67,535 | +€38,518 | +133% |
| Trade debts | 44 | €25,968 | €65,692 | +€39,724 | +153% |
| Suppliers | 440/4 | €25,968 | €65,692 | +€39,724 | +153% |
| Taxes, remuneration and social security | 45 | €3,050 | €1,843 | -€1,207 | -39.6% |
| Taxes | 450/3 | €347 | €1,843 | +€1,496 | +432% |
| Remuneration and social security | 454/9 | €2,703 | €0 | -€2,703 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,238 | €10,610 | +€7,373 | +228% |
| Other operating charges | 640/8 | €1,016 | €1,034 | +€18 | +1.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€6,960 | €13,506 | +€20,465 | |
| Operating profit (loss) | 9901 | -€11,214 | €1,861 | +€13,075 | |
| Financial income | 75/76B | €751 | €0 | -€751 | -100.0% |
| Recurring financial income | 75 | €751 | €0 | -€751 | -100.0% |
| Financial charges | 65/66B | €213 | €159 | -€55 | -25.6% |
| Recurring financial charges | 65 | €213 | €159 | -€55 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,676 | €1,702 | +€12,379 | |
| Income taxes | 67/77 | €347 | €1,843 | +€1,496 | +432% |
| Profit (loss) for the period | 9904 | -€11,023 | -€141 | +€10,882 | +98.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,023 | -€141 | +€10,882 | +98.7% |
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 31 October 2026 via checked.be.