ALCA HOME: 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 HOME
Largest movements
- Stocks and contracts -€38,457
down €38,457 (-12.5%), from €308,297 to €269,840
- Cash +€5,533
up €5,533 (+193%), from €2,873 to €8,406
mainly Stocks and contracts (+€38,457) and Net result for the year (+€1,683)
- Debts after one year -€36,000
down €36,000 (-18.8%), from €191,000 to €155,000
- Gross operating margin +€23,719
up €23,719, from -€5,966 to €17,753
- Financial charges +€9,681
up €9,681 (+156%), from €6,216 to €15,896
of which Financial charges: +€13,077
- Financial income +€1,877
new in 2024: €1,877
of which Financial income: +€1,877
- Other operating charges +€905
up €905 (+79.0%), from €1,145 to €2,050
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 | €311,169 | €279,592 | -€31,578 | -10.1% |
| Current assets | 29/58 | €311,169 | €279,592 | -€31,578 | -10.1% |
| Stocks and contracts in progress | 3 | €308,297 | €269,840 | -€38,457 | -12.5% |
| Stocks | 30/36 | €308,297 | €269,840 | -€38,457 | -12.5% |
| Amounts receivable within one year | 40/41 | - | €915 | +€915 | |
| Other amounts receivable | 41 | - | €915 | +€915 | |
| Cash at bank and in hand | 54/58 | €2,873 | €8,406 | +€5,533 | +193% |
| Deferred charges and accrued income | 490/1 | - | €432 | +€432 | |
| Total equity and liabilities | 10/49 | €311,169 | €279,592 | -€31,578 | -10.1% |
| Equity | 10/15 | €48,249 | €49,932 | +€1,683 | +3.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,751 | -€68 | +€1,683 | +96.1% |
| Amounts payable | 17/49 | €262,920 | €229,660 | -€33,261 | -12.7% |
| Amounts payable after more than one year | 17 | €191,000 | €155,000 | -€36,000 | -18.8% |
| Financial debts | 170/4 | €191,000 | €155,000 | -€36,000 | -18.8% |
| Amounts payable within one year | 42/48 | €71,920 | €74,660 | +€2,739 | +3.8% |
| Trade debts | 44 | €348 | €1,674 | +€1,327 | +382% |
| Suppliers | 440/4 | €348 | €1,674 | +€1,327 | +382% |
| Taxes, remuneration and social security | 45 | - | €61 | +€61 | |
| Taxes | 450/3 | - | €61 | +€61 | |
| Other amounts payable | 47/48 | €71,573 | €72,924 | +€1,352 | +1.9% |
| Non-recurring operating income | 76A | - | €20,543 | +€20,543 | |
| Other operating charges | 640/8 | €1,145 | €2,050 | +€905 | +79.0% |
| Gross operating margin | 9900 | -€5,966 | €17,753 | +€23,719 | |
| Operating profit (loss) | 9901 | -€7,111 | €15,702 | +€22,814 | |
| Financial income | 75/76B | - | €1,877 | +€1,877 | |
| Recurring financial income | 75 | - | €1,877 | +€1,877 | |
| Non-recurring financial income | 76B | - | €1,877 | +€1,877 | |
| Financial charges | 65/66B | €6,216 | €15,896 | +€9,681 | +156% |
| Recurring financial charges | 65 | €2,820 | €15,896 | +€13,077 | +464% |
| Non-recurring financial charges | 66B | €3,396 | - | -€3,396 | |
| Profit (loss) for the period before taxes | 9903 | -€13,327 | €1,683 | +€15,010 | |
| Profit (loss) for the period | 9904 | -€13,327 | €1,683 | +€15,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,327 | €1,683 | +€15,010 |
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 22 October 2026 via checked.be.