ALCAP CONSULT: 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.
ALCAP CONSULT
Largest movements
- Cash +€37,626
up €37,626 (+275.7%), from €13,645 to €51,271
mainly Net result for the year (+€34,144) and Other debts (+€27,498)
- Tangible fixed assets -€5,846
down €5,846 (-12.7%), from €46,181 to €40,335
of which Plant, machinery and equipment: -€8,481
- Receivables within one year +€2,343
up €2,343 (+3.9%), from €60,619 to €62,962
of which Other amounts receivable: +€62,343
- Other debts +€27,498
up €27,498 (+36.3%), from €75,814 to €103,311
- Tax, wage and social debts +€5,977
up €5,977 (+110.3%), from €5,420 to €11,397
of which Remuneration and social security: +€6,020
- Trade debts +€5,450
up €5,450 (+3143.7%), from €173 to €5,624
- Debts after one year -€4,996
down €4,996 (-15.0%), from €33,332 to €28,337
- Gross operating margin -€64,032
down €64,032 (-53.2%), from €120,384 to €56,353
- Taxes -€14,343
down €14,343 (-58.4%), from €24,581 to €10,238
- Financial income -€4,612
no longer reported in 2025 (was €4,612)
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 | €120,445 | €154,568 | +€34,123 | +28.3% |
| Fixed assets | 21/28 | €46,181 | €40,335 | -€5,846 | -12.7% |
| Tangible fixed assets | 22/27 | €46,181 | €40,335 | -€5,846 | -12.7% |
| Plant, machinery and equipment | 23 | €44,964 | €36,484 | -€8,481 | -18.9% |
| Furniture and vehicles | 24 | €1,217 | €3,851 | +€2,635 | +216.5% |
| Current assets | 29/58 | €74,264 | €114,233 | +€39,969 | +53.8% |
| Amounts receivable within one year | 40/41 | €60,619 | €62,962 | +€2,343 | +3.9% |
| Trade receivables | 40 | €60,000 | - | -€60,000 | |
| Other amounts receivable | 41 | €619 | €62,962 | +€62,343 | +10077.8% |
| Cash at bank and in hand | 54/58 | €13,645 | €51,271 | +€37,626 | +275.7% |
| Total equity and liabilities | 10/49 | €120,445 | €154,568 | +€34,123 | +28.3% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €119,445 | €153,568 | +€34,123 | +28.6% |
| Amounts payable after more than one year | 17 | €33,332 | €28,337 | -€4,996 | -15.0% |
| Financial debts | 170/4 | €33,332 | €28,337 | -€4,996 | -15.0% |
| Amounts payable within one year | 42/48 | €86,112 | €125,231 | +€39,119 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €4,705 | €4,900 | +€195 | +4.1% |
| Trade debts | 44 | €173 | €5,624 | +€5,450 | +3143.7% |
| Suppliers | 440/4 | €173 | €5,624 | +€5,450 | +3143.7% |
| Taxes, remuneration and social security | 45 | €5,420 | €11,397 | +€5,977 | +110.3% |
| Taxes | 450/3 | €5,420 | €5,376 | -€44 | -0.8% |
| Remuneration and social security | 454/9 | - | €6,020 | +€6,020 | |
| Other amounts payable | 47/48 | €75,814 | €103,311 | +€27,498 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,805 | €9,929 | +€123 | +1.3% |
| Other operating charges | 640/8 | €1,062 | €1,028 | -€34 | -3.2% |
| Gross operating margin | 9900 | €120,384 | €56,353 | -€64,032 | -53.2% |
| Operating profit (loss) | 9901 | €109,517 | €45,396 | -€64,121 | -58.5% |
| Financial income | 75/76B | €4,612 | - | -€4,612 | |
| Recurring financial income | 75 | €4,612 | - | -€4,612 | |
| Financial charges | 65/66B | €1,238 | €1,014 | -€224 | -18.1% |
| Recurring financial charges | 65 | €1,238 | €1,014 | -€224 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €112,891 | €44,382 | -€68,509 | -60.7% |
| Income taxes | 67/77 | €24,581 | €10,238 | -€14,343 | -58.4% |
| Profit (loss) for the period | 9904 | €88,310 | €34,144 | -€54,165 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,310 | €34,144 | -€54,165 | -61.3% |
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 11 October 2026 via checked.be.