ALCARDIA: 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.
ALCARDIA
Largest movements
- Cash +€92,275
up €92,275 (+104%), from €88,957 to €181,232
mainly Net result for the year (+€269,246) and Receivables after one year (+€70,000)
- Receivables after one year -€70,000
down €70,000 (-100%), from €70,000 to €0
- Receivables within one year -€35,364
down €35,364 (-94.7%), from €37,345 to €1,981
of which Trade receivables: -€21,563
- Tangible fixed assets +€30,010
up €30,010 (+130%), from €23,150 to €53,160
of which Furniture and vehicles: +€30,010
- Deferred charges and accrued income -€10,031
down €10,031 (-90.4%), from €11,095 to €1,064
- Reserves +€269,582
up €269,582, from €0 to €269,582
- Other debts -€237,106
down €237,106 (-99.6%), from €238,080 to €974
- Current portion of long-term debt -€23,271
down €23,271 (-49.6%), from €46,872 to €23,601
- Tax, wage and social debts +€4,799
up €4,799 (+92.2%), from €5,207 to €10,006
- Gross operating margin +€34,502
up €34,502 (+10.5%), from €327,253 to €361,755
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 | €340,480 | €353,763 | +€13,283 | +3.9% |
| Fixed assets | 21/28 | €23,150 | €53,160 | +€30,010 | +130% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €23,150 | €53,160 | +€30,010 | +130% |
| Furniture and vehicles | 24 | €23,150 | €53,160 | +€30,010 | +130% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €317,330 | €300,603 | -€16,727 | -5.3% |
| Amounts receivable after more than one year | 29 | €70,000 | €0 | -€70,000 | -100% |
| Other amounts receivable | 291 | €70,000 | €0 | -€70,000 | -100% |
| Amounts receivable within one year | 40/41 | €37,345 | €1,981 | -€35,364 | -94.7% |
| Trade receivables | 40 | €23,544 | €1,981 | -€21,563 | -91.6% |
| Other amounts receivable | 41 | €13,801 | €0 | -€13,801 | -100% |
| Current investments | 50/53 | €109,933 | €116,326 | +€6,393 | +5.8% |
| Cash at bank and in hand | 54/58 | €88,957 | €181,232 | +€92,275 | +104% |
| Deferred charges and accrued income | 490/1 | €11,095 | €1,064 | -€10,031 | -90.4% |
| Total equity and liabilities | 10/49 | €340,480 | €353,763 | +€13,283 | +3.9% |
| Equity | 10/15 | €49,936 | €319,182 | +€269,246 | +539% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €0 | €269,582 | +€269,582 | |
| Distributable reserves | 133 | €0 | €269,582 | +€269,582 | |
| Profit (loss) carried forward | 14 | €336 | €0 | -€336 | -100% |
| Amounts payable | 17/49 | €290,544 | €34,581 | -€255,963 | -88.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €290,544 | €34,581 | -€255,963 | -88.1% |
| Current portion of amounts payable after more than one year | 42 | €46,872 | €23,601 | -€23,271 | -49.6% |
| Trade debts | 44 | €385 | €0 | -€385 | -100% |
| Suppliers | 440/4 | €385 | €0 | -€385 | -100% |
| Taxes, remuneration and social security | 45 | €5,207 | €10,006 | +€4,799 | +92.2% |
| Taxes | 450/3 | €5,207 | €10,006 | +€4,799 | +92.2% |
| Other amounts payable | 47/48 | €238,080 | €974 | -€237,106 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,183 | €14,789 | -€3,394 | -18.7% |
| Other operating charges | 640/8 | €1,250 | €506 | -€744 | -59.5% |
| Gross operating margin | 9900 | €327,253 | €361,755 | +€34,502 | +10.5% |
| Operating profit (loss) | 9901 | €307,820 | €346,460 | +€38,640 | +12.6% |
| Financial income | 75/76B | €3,955 | €4,968 | +€1,013 | +25.6% |
| Recurring financial income | 75 | €3,955 | €4,968 | +€1,013 | +25.6% |
| Financial charges | 65/66B | €1,732 | €1,894 | +€162 | +9.4% |
| Recurring financial charges | 65 | €1,732 | €1,894 | +€162 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €310,043 | €349,534 | +€39,491 | +12.7% |
| Income taxes | 67/77 | €77,374 | €80,288 | +€2,914 | +3.8% |
| Profit (loss) for the period | 9904 | €232,669 | €269,246 | +€36,577 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €232,669 | €269,246 | +€36,577 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.