ALCACRI: 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.
ALCACRI
Largest movements
- Tangible fixed assets -€12,256
down €12,256 (-2.4%), from €521,025 to €508,770
- Profit (loss) carried forward -€6,920
down €6,920 (-74.7%), from -€9,265 to -€16,185
- Gross operating margin +€2,623
up €2,623 (+42.5%), from €6,176 to €8,799
- Depreciation +€309
up €309 (+2.1%), from €15,038 to €15,347
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 | €524,342 | €511,802 | -€12,540 | -2.4% |
| Fixed assets | 21/28 | €521,025 | €508,770 | -€12,256 | -2.4% |
| Tangible fixed assets | 22/27 | €521,025 | €508,770 | -€12,256 | -2.4% |
| Land and buildings | 22 | €521,025 | €508,770 | -€12,256 | -2.4% |
| Current assets | 29/58 | €3,317 | €3,032 | -€285 | -8.6% |
| Cash at bank and in hand | 54/58 | €1,628 | €1,569 | -€59 | -3.6% |
| Deferred charges and accrued income | 490/1 | €1,689 | €1,464 | -€225 | -13.4% |
| Total equity and liabilities | 10/49 | €524,342 | €511,802 | -€12,540 | -2.4% |
| Equity | 10/15 | €375,067 | €366,181 | -€8,886 | -2.4% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Capital | 10 | €290,000 | €290,000 | = | 0.0% |
| Issued capital | 100 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €94,332 | €92,366 | -€1,966 | -2.1% |
| Non-distributable reserves | 130/1 | €29,000 | €29,000 | = | 0.0% |
| Legal reserve | 130 | €29,000 | €29,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,374 | €33,408 | -€1,966 | -5.6% |
| Distributable reserves | 133 | €29,958 | €29,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,265 | -€16,185 | -€6,920 | -74.7% |
| Provisions and deferred taxes | 16 | €11,791 | €11,136 | -€655 | -5.6% |
| Deferred taxes | 168 | €11,791 | €11,136 | -€655 | -5.6% |
| Amounts payable | 17/49 | €137,484 | €134,485 | -€2,999 | -2.2% |
| Amounts payable within one year | 42/48 | €137,192 | €134,185 | -€3,007 | -2.2% |
| Trade debts | 44 | €2,307 | €3,170 | +€862 | +37.4% |
| Suppliers | 440/4 | €2,307 | €3,170 | +€862 | +37.4% |
| Other amounts payable | 47/48 | €134,885 | €131,015 | -€3,870 | -2.9% |
| Accrued charges and deferred income | 492/3 | €292 | €300 | +€8 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,038 | €15,347 | +€309 | +2.1% |
| Other operating charges | 640/8 | €2,949 | €2,890 | -€59 | -2.0% |
| Gross operating margin | 9900 | €6,176 | €8,799 | +€2,623 | +42.5% |
| Operating profit (loss) | 9901 | -€11,811 | -€9,438 | +€2,374 | +20.1% |
| Financial charges | 65/66B | €75 | €104 | +€28 | +37.5% |
| Recurring financial charges | 65 | €75 | €104 | +€28 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,887 | -€9,541 | +€2,345 | +19.7% |
| Transfer from deferred taxes | 780 | €655 | €655 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€11,231 | -€8,886 | +€2,345 | +20.9% |
| Transfer from tax-exempt reserves | 789 | €1,966 | €1,966 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,265 | -€6,920 | +€2,345 | +25.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.