ALCASTUC: what changed
Two fiscal 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.
ALCASTUC
Largest movements
- Tangible fixed assets -€26,008
down €26,008 (-8.3%), from €311,660 to €285,653
of which Furniture and vehicles: -€16,712
- Cash -€10,101
down €10,101 (-54.1%), from €18,659 to €8,558
mainly Debts after one year (-€18,745) and Trade debts (-€14,981)
- Receivables within one year +€10,093
up €10,093 (+6.3%), from €161,007 to €171,100
of which Trade receivables: +€13,801
- Current investments -€6,796
down €6,796 (-27.2%), from €25,009 to €18,214
- Debts after one year -€18,745
down €18,745 (-13.8%), from €136,017 to €117,273
- Trade debts -€14,981
down €14,981 (-50.1%), from €29,917 to €14,936
- Tax, wage and social debts +€6,407
up €6,407 (+23730.6%), from €27 to €6,434
of which Remuneration and social security: +€5,390
- Gross operating margin -€21,554
down €21,554 (-32.4%), from €66,436 to €44,883
- Depreciation +€7,752
up €7,752 (+36.5%), from €21,256 to €29,008
- Taxes -€3,354
down €3,354 (-41.8%), from €8,031 to €4,677
- Other operating charges +€1,667
up €1,667 (+57.0%), from €2,925 to €4,592
- Financial charges +€1,482
up €1,482 (+40.9%), from €3,622 to €5,104
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 | €545,461 | €515,897 | -€29,564 | -5.4% |
| Fixed assets | 21/28 | €311,685 | €285,678 | -€26,008 | -8.3% |
| Tangible fixed assets | 22/27 | €311,660 | €285,653 | -€26,008 | -8.3% |
| Land and buildings | 22 | €249,650 | €239,778 | -€9,872 | -4.0% |
| Plant, machinery and equipment | 23 | €4,068 | €4,644 | +€576 | +14.2% |
| Furniture and vehicles | 24 | €57,942 | €41,231 | -€16,712 | -28.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €233,775 | €230,219 | -€3,556 | -1.5% |
| Stocks and contracts in progress | 3 | €28,785 | €29,843 | +€1,058 | +3.7% |
| Stocks | 30/36 | €28,785 | €29,843 | +€1,058 | +3.7% |
| Amounts receivable within one year | 40/41 | €161,007 | €171,100 | +€10,093 | +6.3% |
| Trade receivables | 40 | €119,725 | €133,525 | +€13,801 | +11.5% |
| Other amounts receivable | 41 | €41,283 | €37,575 | -€3,707 | -9.0% |
| Current investments | 50/53 | €25,009 | €18,214 | -€6,796 | -27.2% |
| Cash at bank and in hand | 54/58 | €18,659 | €8,558 | -€10,101 | -54.1% |
| Deferred charges and accrued income | 490/1 | €315 | €2,504 | +€2,189 | +695.5% |
| Total equity and liabilities | 10/49 | €545,461 | €515,897 | -€29,564 | -5.4% |
| Equity | 10/15 | €347,871 | €350,509 | +€2,638 | +0.8% |
| Contributions | 10/11 | €207,080 | €207,080 | = | 0.0% |
| Reserves | 13 | €140,791 | €140,791 | = | 0.0% |
| Distributable reserves | 133 | €140,791 | €140,791 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,638 | +€2,638 | |
| Amounts payable | 17/49 | €197,589 | €165,388 | -€32,202 | -16.3% |
| Amounts payable after more than one year | 17 | €136,017 | €117,273 | -€18,745 | -13.8% |
| Financial debts | 170/4 | €136,017 | €117,273 | -€18,745 | -13.8% |
| Amounts payable within one year | 42/48 | €61,366 | €48,115 | -€13,251 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €23,423 | €18,745 | -€4,678 | -20.0% |
| Financial debts | 43 | €8,000 | €8,000 | = | 0.0% |
| Credit institutions | 430/8 | €8,000 | €8,000 | = | 0.0% |
| Trade debts | 44 | €29,917 | €14,936 | -€14,981 | -50.1% |
| Suppliers | 440/4 | €29,917 | €14,936 | -€14,981 | -50.1% |
| Taxes, remuneration and social security | 45 | €27 | €6,434 | +€6,407 | +23730.6% |
| Taxes | 450/3 | €27 | €1,044 | +€1,017 | +3766.1% |
| Remuneration and social security | 454/9 | - | €5,390 | +€5,390 | |
| Accrued charges and deferred income | 492/3 | €206 | - | -€206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,256 | €29,008 | +€7,752 | +36.5% |
| Other operating charges | 640/8 | €2,925 | €4,592 | +€1,667 | +57.0% |
| Gross operating margin | 9900 | €66,436 | €44,883 | -€21,554 | -32.4% |
| Operating profit (loss) | 9901 | €42,256 | €11,283 | -€30,973 | -73.3% |
| Financial income | 75/76B | €1,047 | €1,137 | +€90 | +8.6% |
| Recurring financial income | 75 | €1,047 | €1,137 | +€90 | +8.6% |
| Financial charges | 65/66B | €3,622 | €5,104 | +€1,482 | +40.9% |
| Recurring financial charges | 65 | €3,622 | €5,104 | +€1,482 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €39,680 | €7,315 | -€32,365 | -81.6% |
| Income taxes | 67/77 | €8,031 | €4,677 | -€3,354 | -41.8% |
| Profit (loss) for the period | 9904 | €31,649 | €2,638 | -€29,012 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,649 | €2,638 | -€29,012 | -91.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.