ALCA: 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.
ALCA
Largest movements
- Receivables within one year -€10,478
down €10,478 (-11.5%), from €90,889 to €80,411
of which Other amounts receivable: -€17,095
- Cash -€3,030
down €3,030 (-83.4%), from €3,634 to €603
mainly Net result for the year (-€28,261) and Investment in fixed assets (net) (-€2,500)
- Tangible fixed assets +€2,037
up €2,037 (+615%), from €331 to €2,368
of which Furniture and vehicles: +€2,227
- Profit (loss) carried forward -€28,261
down €28,261 (-4,015%), from -€704 to -€28,965
- Other debts +€12,100
new in 2025: €12,100
- Tax, wage and social debts +€2,228
up €2,228 (+15.0%), from €14,857 to €17,085
- Trade debts +€2,178
up €2,178 (+3.5%), from €62,537 to €64,715
- Gross operating margin -€10,717
down €10,717 (-73.7%), from -€14,541 to -€25,258
- Depreciation +€273
up €273 (+144%), from €190 to €463
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 | €95,290 | €83,534 | -€11,756 | -12.3% |
| Fixed assets | 21/28 | €384 | €2,421 | +€2,037 | +530% |
| Tangible fixed assets | 22/27 | €331 | €2,368 | +€2,037 | +615% |
| Plant, machinery and equipment | 23 | €331 | €141 | -€190 | -57.4% |
| Furniture and vehicles | 24 | - | €2,227 | +€2,227 | |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €94,906 | €81,113 | -€13,792 | -14.5% |
| Amounts receivable within one year | 40/41 | €90,889 | €80,411 | -€10,478 | -11.5% |
| Trade receivables | 40 | €30,631 | €37,248 | +€6,617 | +21.6% |
| Other amounts receivable | 41 | €60,258 | €43,163 | -€17,095 | -28.4% |
| Cash at bank and in hand | 54/58 | €3,634 | €603 | -€3,030 | -83.4% |
| Deferred charges and accrued income | 490/1 | €383 | €99 | -€284 | -74.1% |
| Total equity and liabilities | 10/49 | €95,290 | €83,534 | -€11,756 | -12.3% |
| Equity | 10/15 | €17,896 | -€10,365 | -€28,261 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€704 | -€28,965 | -€28,261 | -4,015% |
| Amounts payable | 17/49 | €77,394 | €93,899 | +€16,505 | +21.3% |
| Amounts payable within one year | 42/48 | €77,394 | €93,899 | +€16,505 | +21.3% |
| Trade debts | 44 | €62,537 | €64,715 | +€2,178 | +3.5% |
| Suppliers | 440/4 | €62,537 | €64,715 | +€2,178 | +3.5% |
| Taxes, remuneration and social security | 45 | €14,857 | €17,085 | +€2,228 | +15.0% |
| Taxes | 450/3 | €14,857 | €17,085 | +€2,228 | +15.0% |
| Other amounts payable | 47/48 | - | €12,100 | +€12,100 | |
| Remuneration, social security and pensions | 62 | €131 | - | -€131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190 | €463 | +€273 | +144% |
| Other operating charges | 640/8 | €124 | €50 | -€74 | -60.0% |
| Non-recurring operating charges | 66A | - | €1,604 | +€1,604 | |
| Gross operating margin | 9900 | -€14,541 | -€25,258 | -€10,717 | -73.7% |
| Operating profit (loss) | 9901 | -€14,986 | -€27,375 | -€12,389 | -82.7% |
| Financial income | 75/76B | €50 | €10 | -€40 | -79.2% |
| Recurring financial income | 75 | €50 | €10 | -€40 | -79.2% |
| Financial charges | 65/66B | €1,032 | €896 | -€136 | -13.2% |
| Recurring financial charges | 65 | €99 | €896 | +€798 | +807% |
| Non-recurring financial charges | 66B | €933 | - | -€933 | |
| Profit (loss) for the period before taxes | 9903 | -€15,968 | -€28,261 | -€12,293 | -77.0% |
| Profit (loss) for the period | 9904 | -€15,968 | -€28,261 | -€12,293 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,968 | -€28,261 | -€12,293 | -77.0% |
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 14 October 2026 via checked.be.