ALC GROUP: 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 GROUP
Largest movements
- Cash +€36,382
up €36,382 (+5.0%), from €732,918 to €769,300
mainly Net result for the year (+€29,458) and Receivables within one year (+€2,969)
- Profit (loss) carried forward +€29,458
up €29,458 (+26.7%), from -€110,514 to -€81,055
- Gross operating margin +€86,567
up €86,567, from -€61,166 to €25,401
- Other operating charges -€23,513
down €23,513 (-99.6%), from €23,603 to €90
- Financial charges -€8,831
down €8,831 (-80.3%), from €11,000 to €2,169
- Financial income +€3,634
up €3,634 (+79.0%), from €4,601 to €8,235
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €990,767 | €1,020,911 | +€30,143 | +3.0% |
| Fixed assets | 21/28 | €6,000 | €4,082 | -€1,918 | -32.0% |
| Tangible fixed assets | 22/27 | €6,000 | €4,082 | -€1,918 | -32.0% |
| Land and buildings | 22 | €600 | €482 | -€118 | -19.7% |
| Plant, machinery and equipment | 23 | €5,400 | €3,600 | -€1,800 | -33.3% |
| Current assets | 29/58 | €984,767 | €1,016,829 | +€32,061 | +3.3% |
| Amounts receivable after more than one year | 29 | €45,254 | €43,251 | -€2,003 | -4.4% |
| Other amounts receivable | 291 | €45,254 | €43,251 | -€2,003 | -4.4% |
| Amounts receivable within one year | 40/41 | €105,685 | €102,716 | -€2,969 | -2.8% |
| Other amounts receivable | 41 | €105,685 | €102,716 | -€2,969 | -2.8% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €732,918 | €769,300 | +€36,382 | +5.0% |
| Deferred charges and accrued income | 490/1 | €909 | €1,561 | +€652 | +71.7% |
| Total equity and liabilities | 10/49 | €990,767 | €1,020,911 | +€30,143 | +3.0% |
| Equity | 10/15 | €837,778 | €867,236 | +€29,458 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €929,691 | €929,691 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €927,831 | €927,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,514 | -€81,055 | +€29,458 | +26.7% |
| Amounts payable | 17/49 | €152,990 | €153,675 | +€685 | +0.4% |
| Amounts payable within one year | 42/48 | €152,990 | €153,675 | +€685 | +0.4% |
| Trade debts | 44 | €2,466 | €4,827 | +€2,361 | +95.7% |
| Suppliers | 440/4 | €2,466 | €4,827 | +€2,361 | +95.7% |
| Taxes, remuneration and social security | 45 | - | €291 | +€291 | |
| Taxes | 450/3 | - | €291 | +€291 | |
| Other amounts payable | 47/48 | €150,523 | €148,556 | -€1,967 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,948 | €1,918 | -€30 | -1.5% |
| Other operating charges | 640/8 | €23,603 | €90 | -€23,513 | -99.6% |
| Gross operating margin | 9900 | -€61,166 | €25,401 | +€86,567 | |
| Operating profit (loss) | 9901 | -€86,717 | €23,393 | +€110,110 | |
| Financial income | 75/76B | €4,601 | €8,235 | +€3,634 | +79.0% |
| Recurring financial income | 75 | €4,601 | €8,235 | +€3,634 | +79.0% |
| Financial charges | 65/66B | €11,000 | €2,169 | -€8,831 | -80.3% |
| Recurring financial charges | 65 | €11,000 | €2,169 | -€8,831 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | -€93,116 | €29,458 | +€122,574 | |
| Profit (loss) for the period | 9904 | -€93,116 | €29,458 | +€122,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,116 | €29,458 | +€122,574 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.