ALCANNE: 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.
ALCANNE
Largest movements
- Tangible fixed assets -€5,116
down €5,116 (-21.2%), from €24,123 to €19,007
- Cash -€1,961
down €1,961 (-3.0%), from €65,572 to €63,611
mainly Other debts (-€5,832) and Net result for the year (-€1,529)
- Other debts -€5,832
down €5,832 (-95.6%), from €6,098 to €266
- Gross operating margin -€34,482
down €34,482 (-84.4%), from €40,880 to €6,397
- Taxes -€11,471
down €11,471 (-88.6%), from €12,944 to €1,473
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 | €164,492 | €157,448 | -€7,044 | -4.3% |
| Fixed assets | 21/28 | €24,123 | €19,007 | -€5,116 | -21.2% |
| Tangible fixed assets | 22/27 | €24,123 | €19,007 | -€5,116 | -21.2% |
| Land and buildings | 22 | €16,995 | €14,588 | -€2,407 | -14.2% |
| Plant, machinery and equipment | 23 | €811 | €584 | -€228 | -28.1% |
| Furniture and vehicles | 24 | €6,316 | €3,835 | -€2,481 | -39.3% |
| Current assets | 29/58 | €140,369 | €138,441 | -€1,928 | -1.4% |
| Amounts receivable after more than one year | 29 | €50 | €50 | = | 0.0% |
| Other amounts receivable | 291 | €50 | €50 | = | 0.0% |
| Stocks and contracts in progress | 3 | €42,000 | €42,000 | = | 0.0% |
| Stocks | 30/36 | €42,000 | €42,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,278 | €28,025 | +€748 | +2.7% |
| Trade receivables | 40 | €696 | €6,000 | +€5,304 | +762% |
| Other amounts receivable | 41 | €26,582 | €22,025 | -€4,556 | -17.1% |
| Cash at bank and in hand | 54/58 | €65,572 | €63,611 | -€1,961 | -3.0% |
| Deferred charges and accrued income | 490/1 | €5,470 | €4,755 | -€715 | -13.1% |
| Total equity and liabilities | 10/49 | €164,492 | €157,448 | -€7,044 | -4.3% |
| Equity | 10/15 | €155,382 | €153,853 | -€1,529 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,782 | €135,253 | -€1,529 | -1.1% |
| Tax-exempt reserves | 132 | €6,654 | €6,654 | = | 0.0% |
| Distributable reserves | 133 | €130,128 | €128,599 | -€1,529 | -1.2% |
| Amounts payable | 17/49 | €9,111 | €3,595 | -€5,515 | -60.5% |
| Amounts payable within one year | 42/48 | €9,111 | €3,595 | -€5,515 | -60.5% |
| Trade debts | 44 | €1,973 | €3,329 | +€1,357 | +68.8% |
| Suppliers | 440/4 | €1,973 | €3,329 | +€1,357 | +68.8% |
| Taxes, remuneration and social security | 45 | €1,040 | - | -€1,040 | |
| Taxes | 450/3 | €1,040 | - | -€1,040 | |
| Other amounts payable | 47/48 | €6,098 | €266 | -€5,832 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,168 | €5,116 | -€52 | -1.0% |
| Other operating charges | 640/8 | €1,123 | €1,335 | +€212 | +18.9% |
| Gross operating margin | 9900 | €40,880 | €6,397 | -€34,482 | -84.4% |
| Operating profit (loss) | 9901 | €34,589 | -€53 | -€34,643 | |
| Financial income | 75/76B | €325 | €117 | -€208 | -64.0% |
| Recurring financial income | 75 | €325 | €117 | -€208 | -64.0% |
| Financial charges | 65/66B | €426 | €119 | -€307 | -72.0% |
| Recurring financial charges | 65 | €426 | €119 | -€307 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €34,488 | -€56 | -€34,544 | |
| Income taxes | 67/77 | €12,944 | €1,473 | -€11,471 | -88.6% |
| Profit (loss) for the period | 9904 | €21,544 | -€1,529 | -€23,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,544 | -€1,529 | -€23,073 |
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 17 October 2026 via checked.be.