ALC CORP: 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 CORP
Largest movements
- Receivables within one year -€36,524
down €36,524 (-85.3%), from €42,818 to €6,294
of which Trade receivables: -€35,848
- Cash +€5,305
up €5,305 (+91.7%), from €5,788 to €11,093
mainly Receivables within one year (+€36,524) and Tax, wage and social debts (+€13,404)
- Profit (loss) carried forward -€24,526
down €24,526, from €2,706 to -€21,820
- Trade debts -€20,592
down €20,592 (-94.7%), from €21,733 to €1,141
- Tax, wage and social debts +€13,404
up €13,404 (+127%), from €10,535 to €23,939
of which Remuneration and social security: +€14,335
- Gross operating margin -€27,998
down €27,998 (-77.1%), from €36,295 to €8,298
- Staff costs +€13,830
up €13,830 (+78.0%), from €17,738 to €31,568
- Purchases and services -€5,809
down €5,809 (-17.8%), from €32,646 to €26,836
- Taxes -€3,397
no longer reported in 2025 (was €3,397)
- Other operating charges -€1,717
down €1,717 (-76.1%), from €2,256 to €539
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 | €51,486 | €20,267 | -€31,219 | -60.6% |
| Fixed assets | 21/28 | €2,880 | €2,880 | = | 0.0% |
| Financial fixed assets | 28 | €2,880 | €2,880 | = | 0.0% |
| Current assets | 29/58 | €48,606 | €17,387 | -€31,219 | -64.2% |
| Amounts receivable within one year | 40/41 | €42,818 | €6,294 | -€36,524 | -85.3% |
| Trade receivables | 40 | €39,691 | €3,843 | -€35,848 | -90.3% |
| Other amounts receivable | 41 | €3,127 | €2,451 | -€676 | -21.6% |
| Cash at bank and in hand | 54/58 | €5,788 | €11,093 | +€5,305 | +91.7% |
| Total equity and liabilities | 10/49 | €51,486 | €20,267 | -€31,219 | -60.6% |
| Equity | 10/15 | €17,706 | -€6,820 | -€24,526 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,706 | -€21,820 | -€24,526 | |
| Amounts payable | 17/49 | €33,780 | €27,087 | -€6,693 | -19.8% |
| Amounts payable within one year | 42/48 | €33,780 | €27,087 | -€6,693 | -19.8% |
| Trade debts | 44 | €21,733 | €1,141 | -€20,592 | -94.7% |
| Suppliers | 440/4 | €21,733 | €1,141 | -€20,592 | -94.7% |
| Taxes, remuneration and social security | 45 | €10,535 | €23,939 | +€13,404 | +127% |
| Taxes | 450/3 | €4,124 | €3,192 | -€932 | -22.6% |
| Remuneration and social security | 454/9 | €6,411 | €20,747 | +€14,335 | +224% |
| Other amounts payable | 47/48 | €1,512 | €2,007 | +€495 | +32.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,646 | €26,836 | -€5,809 | -17.8% |
| Remuneration, social security and pensions | 62 | €17,738 | €31,568 | +€13,830 | +78.0% |
| Other operating charges | 640/8 | €2,256 | €539 | -€1,717 | -76.1% |
| Non-recurring operating charges | 66A | - | €562 | +€562 | |
| Gross operating margin | 9900 | €36,295 | €8,298 | -€27,998 | -77.1% |
| Operating profit (loss) | 9901 | €16,301 | -€24,372 | -€40,673 | |
| Financial charges | 65/66B | €126 | €154 | +€28 | +22.0% |
| Recurring financial charges | 65 | €126 | €154 | +€28 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €16,175 | -€24,526 | -€40,701 | |
| Income taxes | 67/77 | €3,397 | - | -€3,397 | |
| Profit (loss) for the period | 9904 | €12,778 | -€24,526 | -€37,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,778 | -€24,526 | -€37,304 |
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 21 October 2026 via checked.be.