ALCA MED: 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 MED
Largest movements
- Intangible fixed assets -€35,005
down €35,005 (-13.1%), from €267,753 to €232,748
- Debts after one year -€100,754
down €100,754 (-67.2%), from €150,000 to €49,246
of which Other amounts payable: -€112,900
- Profit (loss) carried forward +€44,109
up €44,109 (+59.4%), from €74,203 to €118,312
- Current portion of long-term debt +€21,428
new in 2024: €21,428
- Trade debts -€2,900
down €2,900 (-22.2%), from €13,079 to €10,179
- Gross operating margin -€14,632
down €14,632 (-9.7%), from €150,723 to €136,091
- Staff costs -€10,932
down €10,932 (-20.9%), from €52,278 to €41,345
- Financial charges +€1,512
up €1,512 (+735.8%), from €206 to €1,718
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.
Cash bridge derived
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 | €272,200 | €238,383 | -€33,817 | -12.4% |
| Fixed assets | 21/28 | €270,582 | €235,410 | -€35,172 | -13.0% |
| Intangible fixed assets | 21 | €267,753 | €232,748 | -€35,005 | -13.1% |
| Tangible fixed assets | 22/27 | €2,829 | €2,662 | -€167 | -5.9% |
| Furniture and vehicles | 24 | €2,829 | €2,662 | -€167 | -5.9% |
| Current assets | 29/58 | €1,618 | €2,973 | +€1,355 | +83.7% |
| Amounts receivable within one year | 40/41 | €1,159 | €1,676 | +€517 | +44.6% |
| Trade receivables | 40 | €613 | €872 | +€258 | +42.2% |
| Other amounts receivable | 41 | €545 | €804 | +€259 | +47.4% |
| Cash at bank and in hand | 54/58 | €460 | €310 | -€150 | -32.6% |
| Deferred charges and accrued income | 490/1 | - | €988 | +€988 | |
| Total equity and liabilities | 10/49 | €272,200 | €238,383 | -€33,817 | -12.4% |
| Equity | 10/15 | €75,203 | €119,312 | +€44,109 | +58.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,203 | €118,312 | +€44,109 | +59.4% |
| Amounts payable | 17/49 | €196,997 | €119,071 | -€77,926 | -39.6% |
| Amounts payable after more than one year | 17 | €150,000 | €49,246 | -€100,754 | -67.2% |
| Financial debts | 170/4 | - | €12,146 | +€12,146 | |
| Other amounts payable | 178/9 | €150,000 | €37,100 | -€112,900 | -75.3% |
| Amounts payable within one year | 42/48 | €46,997 | €69,825 | +€22,828 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | - | €21,428 | +€21,428 | |
| Financial debts | 43 | - | €602 | +€602 | |
| Credit institutions | 430/8 | - | €602 | +€602 | |
| Trade debts | 44 | €13,079 | €10,179 | -€2,900 | -22.2% |
| Suppliers | 440/4 | €13,079 | €10,179 | -€2,900 | -22.2% |
| Taxes, remuneration and social security | 45 | €32,957 | €35,624 | +€2,667 | +8.1% |
| Taxes | 450/3 | €22,522 | €30,338 | +€7,817 | +34.7% |
| Remuneration and social security | 454/9 | €10,436 | €5,286 | -€5,150 | -49.4% |
| Other amounts payable | 47/48 | €961 | €1,992 | +€1,032 | +107.4% |
| Remuneration, social security and pensions | 62 | €52,278 | €41,345 | -€10,932 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,360 | €36,658 | +€1,298 | +3.7% |
| Other operating charges | 640/8 | €409 | €387 | -€21 | -5.2% |
| Gross operating margin | 9900 | €150,723 | €136,091 | -€14,632 | -9.7% |
| Operating profit (loss) | 9901 | €62,676 | €57,699 | -€4,977 | -7.9% |
| Financial income | 75/76B | €13 | €77 | +€64 | +491.2% |
| Recurring financial income | 75 | €13 | €77 | +€64 | +491.2% |
| Financial charges | 65/66B | €206 | €1,718 | +€1,512 | +735.8% |
| Recurring financial charges | 65 | €206 | €1,718 | +€1,512 | +735.8% |
| Profit (loss) for the period before taxes | 9903 | €62,484 | €56,059 | -€6,425 | -10.3% |
| Income taxes | 67/77 | €13,390 | €11,950 | -€1,440 | -10.8% |
| Profit (loss) for the period | 9904 | €49,094 | €44,109 | -€4,985 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,094 | €44,109 | -€4,985 | -10.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.