ALC CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€124,306
up €124,306, from €0 to €124,306
- Current investments -€108,066
down €108,066 (-12.2%), from €884,494 to €776,428
- Cash -€65,750
down €65,750 (-71.8%), from €91,546 to €25,796
mainly Contributions, distributions and other (-€308,160) and Receivables within one year (-€124,306)
- Tangible fixed assets -€27,862
down €27,862 (-2.9%), from €972,553 to €944,691
of which Land and buildings: -€23,990
- Reserves -€37,750
down €37,750 (-2.1%), from €1.8m to €1.8m
- Other debts -€29,137
down €29,137 (-100%), from €29,137 to €0
- Financial income +€80,917
up €80,917 (+281%), from €28,841 to €109,758
- Gross operating margin +€24,011
up €24,011 (+7.5%), from €321,137 to €345,147
- Taxes +€16,224
up €16,224 (+22.0%), from €73,657 to €89,881
- Depreciation -€15,798
down €15,798 (-15.2%), from €104,179 to €88,381
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 | €1,954,500 | €1,878,079 | -€76,421 | -3.9% |
| Fixed assets | 21/28 | €972,553 | €944,691 | -€27,862 | -2.9% |
| Tangible fixed assets | 22/27 | €972,553 | €944,691 | -€27,862 | -2.9% |
| Land and buildings | 22 | €963,889 | €939,899 | -€23,990 | -2.5% |
| Plant, machinery and equipment | 23 | €2,237 | €872 | -€1,365 | -61.0% |
| Furniture and vehicles | 24 | €6,427 | €3,920 | -€2,507 | -39.0% |
| Current assets | 29/58 | €981,946 | €933,388 | -€48,559 | -4.9% |
| Amounts receivable within one year | 40/41 | €0 | €124,306 | +€124,306 | |
| Other amounts receivable | 41 | €0 | €124,306 | +€124,306 | |
| Current investments | 50/53 | €884,494 | €776,428 | -€108,066 | -12.2% |
| Cash at bank and in hand | 54/58 | €91,546 | €25,796 | -€65,750 | -71.8% |
| Deferred charges and accrued income | 490/1 | €5,906 | €6,858 | +€952 | +16.1% |
| Total equity and liabilities | 10/49 | €1,954,500 | €1,878,079 | -€76,421 | -3.9% |
| Equity | 10/15 | €1,824,653 | €1,786,902 | -€37,750 | -2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,812,253 | €1,774,502 | -€37,750 | -2.1% |
| Distributable reserves | 133 | €1,812,253 | €1,774,502 | -€37,750 | -2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €129,847 | €91,177 | -€38,670 | -29.8% |
| Amounts payable within one year | 42/48 | €124,997 | €90,765 | -€34,232 | -27.4% |
| Trade debts | 44 | €2,568 | €4,304 | +€1,736 | +67.6% |
| Suppliers | 440/4 | €2,568 | €4,304 | +€1,736 | +67.6% |
| Taxes, remuneration and social security | 45 | €93,292 | €86,461 | -€6,831 | -7.3% |
| Taxes | 450/3 | €90,716 | €83,861 | -€6,855 | -7.6% |
| Remuneration and social security | 454/9 | €2,575 | €2,600 | +€24 | +0.9% |
| Other amounts payable | 47/48 | €29,137 | €0 | -€29,137 | -100% |
| Accrued charges and deferred income | 492/3 | €4,850 | €411 | -€4,439 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,179 | €88,381 | -€15,798 | -15.2% |
| Other operating charges | 640/8 | €6,180 | €5,820 | -€360 | -5.8% |
| Gross operating margin | 9900 | €321,137 | €345,147 | +€24,011 | +7.5% |
| Operating profit (loss) | 9901 | €210,778 | €250,947 | +€40,169 | +19.1% |
| Financial income | 75/76B | €28,841 | €109,758 | +€80,917 | +281% |
| Recurring financial income | 75 | €28,841 | €109,758 | +€80,917 | +281% |
| Financial charges | 65/66B | €409 | €413 | +€5 | +1.2% |
| Recurring financial charges | 65 | €409 | €413 | +€5 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €239,210 | €360,291 | +€121,081 | +50.6% |
| Income taxes | 67/77 | €73,657 | €89,881 | +€16,224 | +22.0% |
| Profit (loss) for the period | 9904 | €165,553 | €270,410 | +€104,857 | +63.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €165,553 | €270,410 | +€104,857 | +63.3% |
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 24 October 2026 via checked.be.