Alacris: 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.
Alacris
Largest movements
- Receivables within one year -€29,996
down €29,996 (-45.6%), from €65,737 to €35,740
of which Other amounts receivable: -€30,122
- Cash +€25,885
up €25,885 (+61.8%), from €41,898 to €67,783
mainly Net result for the year (+€68,876) and Receivables within one year (+€29,996)
- Tangible fixed assets -€2,481
down €2,481 (-27.5%), from €9,009 to €6,528
of which Furniture and vehicles: -€1,434
- Deferred charges and accrued income +€1,230
up €1,230 (+38.4%), from €3,198 to €4,428
- Profit (loss) carried forward +€68,876
up €68,876, from €0 to €68,876
- Debts after one year -€35,475
down €35,475 (-100%), from €35,475 to €0
- Other debts -€18,291
down €18,291 (-36.0%), from €50,826 to €32,534
- Current portion of long-term debt -€17,562
down €17,562 (-100%), from €17,562 to €0
- Tax, wage and social debts -€4,666
down €4,666 (-40.7%), from €11,457 to €6,791
- Gross operating margin -€6,394
down €6,394 (-5.8%), from €109,752 to €103,359
- Financial charges +€2,619
up €2,619 (+34.2%), from €7,665 to €10,284
- Other operating charges -€2,501
down €2,501 (-72.7%), from €3,441 to €939
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 | €119,841 | €114,478 | -€5,363 | -4.5% |
| Fixed assets | 21/28 | €9,009 | €6,528 | -€2,481 | -27.5% |
| Tangible fixed assets | 22/27 | €9,009 | €6,528 | -€2,481 | -27.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,672 | €1,960 | -€711 | -26.6% |
| Furniture and vehicles | 24 | €3,153 | €1,719 | -€1,434 | -45.5% |
| Other tangible fixed assets | 26 | €3,184 | €2,848 | -€336 | -10.5% |
| Current assets | 29/58 | €110,833 | €107,951 | -€2,882 | -2.6% |
| Amounts receivable within one year | 40/41 | €65,737 | €35,740 | -€29,996 | -45.6% |
| Trade receivables | 40 | €33,385 | €33,511 | +€126 | +0.4% |
| Other amounts receivable | 41 | €32,352 | €2,230 | -€30,122 | -93.1% |
| Cash at bank and in hand | 54/58 | €41,898 | €67,783 | +€25,885 | +61.8% |
| Deferred charges and accrued income | 490/1 | €3,198 | €4,428 | +€1,230 | +38.4% |
| Total equity and liabilities | 10/49 | €119,841 | €114,478 | -€5,363 | -4.5% |
| Equity | 10/15 | €600 | €69,476 | +€68,876 | +11,479% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €68,876 | +€68,876 | |
| Amounts payable | 17/49 | €119,241 | €45,003 | -€74,239 | -62.3% |
| Amounts payable after more than one year | 17 | €35,475 | €0 | -€35,475 | -100% |
| Financial debts | 170/4 | €35,475 | €0 | -€35,475 | -100% |
| Amounts payable within one year | 42/48 | €83,745 | €44,675 | -€39,070 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €17,562 | €0 | -€17,562 | -100% |
| Trade debts | 44 | €3,900 | €5,350 | +€1,450 | +37.2% |
| Suppliers | 440/4 | €3,900 | €5,350 | +€1,450 | +37.2% |
| Taxes, remuneration and social security | 45 | €11,457 | €6,791 | -€4,666 | -40.7% |
| Taxes | 450/3 | €11,457 | €6,791 | -€4,666 | -40.7% |
| Other amounts payable | 47/48 | €50,826 | €32,534 | -€18,291 | -36.0% |
| Accrued charges and deferred income | 492/3 | €22 | €328 | +€306 | +1,382% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,131 | €3,611 | +€480 | +15.3% |
| Other operating charges | 640/8 | €3,441 | €939 | -€2,501 | -72.7% |
| Non-recurring operating charges | 66A | €25,532 | €0 | -€25,532 | -100% |
| Gross operating margin | 9900 | €109,752 | €103,359 | -€6,394 | -5.8% |
| Operating profit (loss) | 9901 | €77,648 | €98,808 | +€21,160 | +27.3% |
| Financial income | 75/76B | €953 | €17 | -€937 | -98.2% |
| Recurring financial income | 75 | €953 | €17 | -€937 | -98.2% |
| Financial charges | 65/66B | €7,665 | €10,284 | +€2,619 | +34.2% |
| Recurring financial charges | 65 | €7,665 | €10,284 | +€2,619 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €70,937 | €88,541 | +€17,604 | +24.8% |
| Income taxes | 67/77 | €20,111 | €19,665 | -€446 | -2.2% |
| Profit (loss) for the period | 9904 | €50,826 | €68,876 | +€18,050 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,826 | €68,876 | +€18,050 | +35.5% |
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 14 October 2026 via checked.be.