ALCASENHA: 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.
ALCASENHA
Largest movements
- Cash +€7,637
up €7,637 (+177%), from €4,316 to €11,953
mainly Trade debts (+€8,308) and Net result for the year (+€7,431)
- Receivables within one year +€5,627
up €5,627 (+23.5%), from €23,951 to €29,577
of which Trade receivables: +€6,653
- Tangible fixed assets +€1,792
up €1,792 (+18.6%), from €9,647 to €11,439
of which Plant, machinery and equipment: +€1,112
- Deferred charges and accrued income +€1,190
up €1,190 (+1,252%), from €95 to €1,285
- Trade debts +€8,308
up €8,308 (+859%), from €968 to €9,276
- Profit (loss) carried forward +€7,431
up €7,431 (+688%), from €1,081 to €8,512
- Gross operating margin -€9,593
down €9,593 (-37.2%), from €25,802 to €16,208
- Taxes +€1,985
up €1,985 (+122%), from €1,625 to €3,610
- Other operating charges +€1,101
up €1,101 (+36.5%), from €3,018 to €4,118
- Depreciation +€914
up €914 (+128%), from €712 to €1,626
- Financial income +€394
up €394 (+49.7%), from €794 to €1,188
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 | €46,565 | €62,301 | +€15,736 | +33.8% |
| Fixed assets | 21/28 | €13,366 | €15,157 | +€1,792 | +13.4% |
| Tangible fixed assets | 22/27 | €9,647 | €11,439 | +€1,792 | +18.6% |
| Land and buildings | 22 | €1,785 | €1,405 | -€380 | -21.3% |
| Plant, machinery and equipment | 23 | - | €1,112 | +€1,112 | |
| Other tangible fixed assets | 26 | €7,863 | €8,922 | +€1,060 | +13.5% |
| Financial fixed assets | 28 | €3,718 | €3,718 | = | 0.0% |
| Current assets | 29/58 | €33,200 | €47,144 | +€13,944 | +42.0% |
| Stocks and contracts in progress | 3 | €4,838 | €4,328 | -€510 | -10.5% |
| Stocks | 30/36 | €4,838 | €4,328 | -€510 | -10.5% |
| Amounts receivable within one year | 40/41 | €23,951 | €29,577 | +€5,627 | +23.5% |
| Trade receivables | 40 | €345 | €6,998 | +€6,653 | +1,929% |
| Other amounts receivable | 41 | €23,606 | €22,580 | -€1,026 | -4.3% |
| Cash at bank and in hand | 54/58 | €4,316 | €11,953 | +€7,637 | +177% |
| Deferred charges and accrued income | 490/1 | €95 | €1,285 | +€1,190 | +1,252% |
| Total equity and liabilities | 10/49 | €46,565 | €62,301 | +€15,736 | +33.8% |
| Equity | 10/15 | €43,789 | €51,220 | +€7,431 | +17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,509 | €36,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,537 | €10,537 | = | 0.0% |
| Distributable reserves | 133 | €24,111 | €24,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,081 | €8,512 | +€7,431 | +688% |
| Amounts payable | 17/49 | €2,776 | €11,081 | +€8,305 | +299% |
| Amounts payable within one year | 42/48 | €2,593 | €11,081 | +€8,488 | +327% |
| Trade debts | 44 | €968 | €9,276 | +€8,308 | +859% |
| Suppliers | 440/4 | €968 | €9,276 | +€8,308 | +859% |
| Taxes, remuneration and social security | 45 | €1,625 | €1,805 | +€180 | +11.1% |
| Taxes | 450/3 | €1,625 | €1,805 | +€180 | +11.1% |
| Accrued charges and deferred income | 492/3 | €183 | - | -€183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €1,626 | +€914 | +128% |
| Other operating charges | 640/8 | €3,018 | €4,118 | +€1,101 | +36.5% |
| Gross operating margin | 9900 | €25,802 | €16,208 | -€9,593 | -37.2% |
| Operating profit (loss) | 9901 | €22,073 | €10,464 | -€11,608 | -52.6% |
| Financial income | 75/76B | €794 | €1,188 | +€394 | +49.7% |
| Recurring financial income | 75 | €794 | €1,188 | +€394 | +49.7% |
| Financial charges | 65/66B | €792 | €611 | -€181 | -22.9% |
| Recurring financial charges | 65 | €792 | €611 | -€181 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €22,074 | €11,041 | -€11,033 | -50.0% |
| Income taxes | 67/77 | €1,625 | €3,610 | +€1,985 | +122% |
| Profit (loss) for the period | 9904 | €20,449 | €7,431 | -€13,018 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,449 | €7,431 | -€13,018 | -63.7% |
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.