ALCAFLOR: 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.
ALCAFLOR
Largest movements
- Tangible fixed assets -€94,920
down €94,920 (-3.1%), from €3.1m to €3.0m
of which Plant, machinery and equipment: -€94,920
- Debts after one year -€77,922
down €77,922 (-13.3%), from €584,416 to €506,494
- Depreciation -€31,866
down €31,866 (-23.0%), from €138,702 to €106,836
- Financial charges -€12,115
down €12,115 (-37.9%), from €32,008 to €19,893
- Financial income -€8,900
down €8,900 (-88.5%), from €10,053 to €1,153
- Gross operating margin -€1,970
down €1,970 (-1.6%), from €126,594 to €124,624
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 | €3,089,281 | €3,003,961 | -€85,320 | -2.8% |
| Fixed assets | 21/28 | €3,050,851 | €2,955,931 | -€94,920 | -3.1% |
| Tangible fixed assets | 22/27 | €3,050,351 | €2,955,431 | -€94,920 | -3.1% |
| Land and buildings | 22 | €1,823,730 | €1,823,730 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,226,621 | €1,131,701 | -€94,920 | -7.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €38,430 | €48,030 | +€9,600 | +25.0% |
| Amounts receivable within one year | 40/41 | €13,680 | €12,500 | -€1,180 | -8.6% |
| Trade receivables | 40 | €13,680 | €12,500 | -€1,180 | -8.6% |
| Cash at bank and in hand | 54/58 | €23,367 | €34,840 | +€11,472 | +49.1% |
| Deferred charges and accrued income | 490/1 | €1,383 | €690 | -€693 | -50.1% |
| Total equity and liabilities | 10/49 | €3,089,281 | €3,003,961 | -€85,320 | -2.8% |
| Equity | 10/15 | €428,482 | €422,411 | -€6,071 | -1.4% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,393,348 | €1,393,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,414,866 | -€1,420,937 | -€6,071 | -0.4% |
| Amounts payable | 17/49 | €2,660,799 | €2,581,550 | -€79,250 | -3.0% |
| Amounts payable after more than one year | 17 | €584,416 | €506,494 | -€77,922 | -13.3% |
| Financial debts | 170/4 | €584,416 | €506,494 | -€77,922 | -13.3% |
| Amounts payable within one year | 42/48 | €2,076,333 | €2,075,056 | -€1,277 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €77,922 | €77,922 | = | 0.0% |
| Trade debts | 44 | €1,479 | €1,394 | -€84 | -5.7% |
| Suppliers | 440/4 | €1,479 | €1,394 | -€84 | -5.7% |
| Other amounts payable | 47/48 | €1,996,932 | €1,995,739 | -€1,193 | -0.1% |
| Accrued charges and deferred income | 492/3 | €51 | €0 | -€51 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,702 | €106,836 | -€31,866 | -23.0% |
| Other operating charges | 640/8 | €4,964 | €5,118 | +€154 | +3.1% |
| Gross operating margin | 9900 | €126,594 | €124,624 | -€1,970 | -1.6% |
| Operating profit (loss) | 9901 | -€17,073 | €12,669 | +€29,742 | |
| Financial income | 75/76B | €10,053 | €1,153 | -€8,900 | -88.5% |
| Recurring financial income | 75 | €10,053 | €1,153 | -€8,900 | -88.5% |
| Financial charges | 65/66B | €32,008 | €19,893 | -€12,115 | -37.9% |
| Recurring financial charges | 65 | €32,008 | €19,893 | -€12,115 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,028 | -€6,071 | +€32,958 | +84.4% |
| Profit (loss) for the period | 9904 | -€39,028 | -€6,071 | +€32,958 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,028 | -€6,071 | +€32,958 | +84.4% |
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 18 October 2026 via checked.be.