ALC TECHNIC: what changed
Two fiscal 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 TECHNIC
Largest movements
- Cash +€51,767
up €51,767 (+622.4%), from €8,317 to €60,084
mainly Net result for the year (+€36,382) and Depreciation (+€26,949)
- Tangible fixed assets +€20,011
up €20,011 (+66.8%), from €29,967 to €49,978
of which Furniture and vehicles: +€22,725
- Intangible fixed assets -€13,000
down €13,000 (-27.3%), from €47,619 to €34,619
- Stocks and contracts -€3,010
down €3,010 (-50.0%), from €6,015 to €3,005
- Profit (loss) carried forward +€36,382
up €36,382 (+69.6%), from €52,254 to €88,637
- Debts after one year +€7,639
up €7,639 (+17.3%), from €44,065 to €51,704
- Current portion of long-term debt +€7,361
up €7,361 (+51.6%), from €14,275 to €21,636
- Tax, wage and social debts +€3,577
up €3,577 (+244.4%), from €1,463 to €5,041
of which Taxes: +€3,327
- Gross operating margin +€7,764
up €7,764 (+10.7%), from €72,632 to €80,396
- Depreciation +€5,981
up €5,981 (+28.5%), from €20,968 to €26,949
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.
Cash bridge derived
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 | €140,020 | €194,045 | +€54,025 | +38.6% |
| Fixed assets | 21/28 | €77,949 | €84,960 | +€7,011 | +9.0% |
| Intangible fixed assets | 21 | €47,619 | €34,619 | -€13,000 | -27.3% |
| Tangible fixed assets | 22/27 | €29,967 | €49,978 | +€20,011 | +66.8% |
| Plant, machinery and equipment | 23 | €10,176 | €7,462 | -€2,714 | -26.7% |
| Furniture and vehicles | 24 | €19,791 | €42,516 | +€22,725 | +114.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €62,071 | €109,085 | +€47,014 | +75.7% |
| Stocks and contracts in progress | 3 | €6,015 | €3,005 | -€3,010 | -50.0% |
| Stocks | 30/36 | €6,015 | €3,005 | -€3,010 | -50.0% |
| Amounts receivable within one year | 40/41 | €47,393 | €45,607 | -€1,786 | -3.8% |
| Trade receivables | 40 | €31,336 | €21,801 | -€9,535 | -30.4% |
| Other amounts receivable | 41 | €16,057 | €23,806 | +€7,749 | +48.3% |
| Cash at bank and in hand | 54/58 | €8,317 | €60,084 | +€51,767 | +622.4% |
| Deferred charges and accrued income | 490/1 | €346 | €390 | +€44 | +12.8% |
| Total equity and liabilities | 10/49 | €140,020 | €194,045 | +€54,025 | +38.6% |
| Equity | 10/15 | €77,254 | €113,637 | +€36,382 | +47.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,254 | €88,637 | +€36,382 | +69.6% |
| Amounts payable | 17/49 | €62,766 | €80,409 | +€17,643 | +28.1% |
| Amounts payable after more than one year | 17 | €44,065 | €51,704 | +€7,639 | +17.3% |
| Financial debts | 170/4 | €44,065 | €51,704 | +€7,639 | +17.3% |
| Amounts payable within one year | 42/48 | €18,635 | €28,638 | +€10,003 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €14,275 | €21,636 | +€7,361 | +51.6% |
| Trade debts | 44 | €2,897 | €1,962 | -€935 | -32.3% |
| Suppliers | 440/4 | €2,897 | €1,962 | -€935 | -32.3% |
| Taxes, remuneration and social security | 45 | €1,463 | €5,041 | +€3,577 | +244.4% |
| Taxes | 450/3 | €113 | €3,441 | +€3,327 | +2931.9% |
| Remuneration and social security | 454/9 | €1,350 | €1,600 | +€250 | +18.5% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,968 | €26,949 | +€5,981 | +28.5% |
| Other operating charges | 640/8 | €1,961 | €2,362 | +€402 | +20.5% |
| Non-recurring operating charges | 66A | €247 | - | -€247 | |
| Gross operating margin | 9900 | €72,632 | €80,396 | +€7,764 | +10.7% |
| Operating profit (loss) | 9901 | €49,457 | €51,085 | +€1,628 | +3.3% |
| Financial income | 75/76B | €595 | €1,192 | +€598 | +100.5% |
| Recurring financial income | 75 | €595 | €1,192 | +€598 | +100.5% |
| Financial charges | 65/66B | €4,251 | €4,443 | +€192 | +4.5% |
| Recurring financial charges | 65 | €4,251 | €4,443 | +€192 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €45,801 | €47,834 | +€2,033 | +4.4% |
| Income taxes | 67/77 | €11,258 | €11,452 | +€193 | +1.7% |
| Profit (loss) for the period | 9904 | €34,543 | €36,382 | +€1,839 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,543 | €36,382 | +€1,839 | +5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.