ALC 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.
ALC CONSULT
Largest movements
- Deferred charges and accrued income +€3,518
up €3,518 (+2,035%), from €173 to €3,691
- Cash +€965
up €965 (+21.7%), from €4,447 to €5,412
mainly Net result for the year (+€14,455) and Tax, wage and social debts (+€4,104)
- Receivables within one year -€756
down €756 (-2.6%), from €29,313 to €28,557
of which Trade receivables: -€8,972
- Tangible fixed assets -€499
down €499 (-8.1%), from €6,171 to €5,672
of which Furniture and vehicles: -€886
- Trade debts -€4,385
down €4,385 (-86.5%), from €5,070 to €685
- Tax, wage and social debts +€4,104
up €4,104 (+24.5%), from €16,772 to €20,876
of which Taxes: +€3,872
- Profit (loss) carried forward +€2,690
up €2,690 (+16.1%), from €16,722 to €19,412
- Short-term financial debts +€989
new in 2025: €989
- Financial income -€3,330
down €3,330 (-75.5%), from €4,413 to €1,083
- Financial charges -€3,320
down €3,320 (-44.2%), from €7,506 to €4,186
- Depreciation -€2,507
down €2,507 (-49.1%), from €5,111 to €2,604
- Gross operating margin +€1,643
up €1,643 (+5.2%), from €31,342 to €32,984
- Other operating charges +€1,530
up €1,530 (+92.1%), from €1,661 to €3,191
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 | €40,104 | €43,332 | +€3,228 | +8.0% |
| Fixed assets | 21/28 | €6,171 | €5,672 | -€499 | -8.1% |
| Tangible fixed assets | 22/27 | €6,171 | €5,672 | -€499 | -8.1% |
| Plant, machinery and equipment | 23 | €2,209 | €2,596 | +€387 | +17.5% |
| Furniture and vehicles | 24 | €3,962 | €3,076 | -€886 | -22.4% |
| Current assets | 29/58 | €33,933 | €37,660 | +€3,727 | +11.0% |
| Amounts receivable within one year | 40/41 | €29,313 | €28,557 | -€756 | -2.6% |
| Trade receivables | 40 | €8,972 | - | -€8,972 | |
| Other amounts receivable | 41 | €20,341 | €28,557 | +€8,216 | +40.4% |
| Cash at bank and in hand | 54/58 | €4,447 | €5,412 | +€965 | +21.7% |
| Deferred charges and accrued income | 490/1 | €173 | €3,691 | +€3,518 | +2,035% |
| Total equity and liabilities | 10/49 | €40,104 | €43,332 | +€3,228 | +8.0% |
| Equity | 10/15 | €16,732 | €19,422 | +€2,690 | +16.1% |
| Contributions | 10/11 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,722 | €19,412 | +€2,690 | +16.1% |
| Amounts payable | 17/49 | €23,372 | €23,910 | +€538 | +2.3% |
| Amounts payable within one year | 42/48 | €23,372 | €23,910 | +€538 | +2.3% |
| Financial debts | 43 | - | €989 | +€989 | |
| Credit institutions | 430/8 | - | €989 | +€989 | |
| Trade debts | 44 | €5,070 | €685 | -€4,385 | -86.5% |
| Suppliers | 440/4 | €5,070 | €685 | -€4,385 | -86.5% |
| Taxes, remuneration and social security | 45 | €16,772 | €20,876 | +€4,104 | +24.5% |
| Taxes | 450/3 | €16,760 | €20,632 | +€3,872 | +23.1% |
| Remuneration and social security | 454/9 | €12 | €244 | +€232 | +1,911% |
| Other amounts payable | 47/48 | €1,530 | €1,360 | -€170 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,111 | €2,604 | -€2,507 | -49.1% |
| Other operating charges | 640/8 | €1,661 | €3,191 | +€1,530 | +92.1% |
| Non-recurring operating charges | 66A | - | €209 | +€209 | |
| Gross operating margin | 9900 | €31,342 | €32,984 | +€1,643 | +5.2% |
| Operating profit (loss) | 9901 | €24,569 | €26,980 | +€2,411 | +9.8% |
| Financial income | 75/76B | €4,413 | €1,083 | -€3,330 | -75.5% |
| Recurring financial income | 75 | €4,413 | €1,083 | -€3,330 | -75.5% |
| Financial charges | 65/66B | €7,506 | €4,186 | -€3,320 | -44.2% |
| Recurring financial charges | 65 | €7,506 | €4,186 | -€3,320 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €21,476 | €23,877 | +€2,401 | +11.2% |
| Income taxes | 67/77 | €8,304 | €9,422 | +€1,118 | +13.5% |
| Profit (loss) for the period | 9904 | €13,172 | €14,455 | +€1,283 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,172 | €14,455 | +€1,283 | +9.7% |
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 23 October 2026 via checked.be.