ALCAUVA: 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.
ALCAUVA
Largest movements
- Tangible fixed assets -€16,664
down €16,664 (-7.5%), from €222,093 to €205,428
- Deferred charges and accrued income +€15,415
up €15,415 (+886.1%), from €1,740 to €17,155
- Receivables within one year -€4,287
down €4,287 (-30.0%), from €14,287 to €10,000
of which Other amounts receivable: -€2,387
- Cash +€3,646
up €3,646 (+46.1%), from €7,905 to €11,551
mainly Other debts (+€64,208) and Depreciation (+€19,322)
- Other debts +€64,208
up €64,208 (+408.9%), from €15,701 to €79,910
- Profit (loss) carried forward -€41,624
down €41,624 (-186.9%), from -€22,275 to -€63,899
- Debts after one year -€18,769
down €18,769 (-11.6%), from €162,026 to €143,257
- Tax, wage and social debts -€18,276
down €18,276 (-60.1%), from €30,415 to €12,139
of which Remuneration and social security: -€11,815
- Trade debts +€8,628
up €8,628 (+120.7%), from €7,146 to €15,774
- Gross operating margin -€41,892
down €41,892, from €29,747 to -€12,144
- Other operating charges -€6,672
down €6,672 (-77.1%), from €8,657 to €1,985
- Financial charges +€3,465
up €3,465 (+76.1%), from €4,554 to €8,020
of which Non-recurring financial charges: +€2,202
- Taxes -€2,345
down €2,345 (-91.5%), from €2,563 to €218
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,105 | €265,557 | -€4,548 | -1.7% |
| Fixed assets | 21/28 | €246,173 | €226,851 | -€19,322 | -7.8% |
| Intangible fixed assets | 21 | €23,919 | €21,262 | -€2,658 | -11.1% |
| Tangible fixed assets | 22/27 | €222,093 | €205,428 | -€16,664 | -7.5% |
| Land and buildings | 22 | €196,364 | €193,509 | -€2,855 | -1.5% |
| Plant, machinery and equipment | 23 | €5,732 | - | -€5,732 | |
| Furniture and vehicles | 24 | €19,997 | €11,920 | -€8,077 | -40.4% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €23,932 | €38,706 | +€14,774 | +61.7% |
| Amounts receivable within one year | 40/41 | €14,287 | €10,000 | -€4,287 | -30.0% |
| Trade receivables | 40 | €11,900 | €10,000 | -€1,900 | -16.0% |
| Other amounts receivable | 41 | €2,387 | - | -€2,387 | |
| Cash at bank and in hand | 54/58 | €7,905 | €11,551 | +€3,646 | +46.1% |
| Deferred charges and accrued income | 490/1 | €1,740 | €17,155 | +€15,415 | +886.1% |
| Total equity and liabilities | 10/49 | €270,105 | €265,557 | -€4,548 | -1.7% |
| Equity | 10/15 | €34,454 | -€7,170 | -€41,624 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,128 | €38,128 | = | 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% |
| Distributable reserves | 133 | €36,268 | €36,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,275 | -€63,899 | -€41,624 | -186.9% |
| Amounts payable | 17/49 | €235,651 | €272,728 | +€37,076 | +15.7% |
| Amounts payable after more than one year | 17 | €162,026 | €143,257 | -€18,769 | -11.6% |
| Financial debts | 170/4 | €162,026 | €143,257 | -€18,769 | -11.6% |
| Amounts payable within one year | 42/48 | €71,646 | €126,591 | +€54,945 | +76.7% |
| Current portion of amounts payable after more than one year | 42 | €18,361 | €18,769 | +€408 | +2.2% |
| Financial debts | 43 | €23 | - | -€23 | |
| Credit institutions | 430/8 | €23 | - | -€23 | |
| Trade debts | 44 | €7,146 | €15,774 | +€8,628 | +120.7% |
| Suppliers | 440/4 | €7,146 | €15,774 | +€8,628 | +120.7% |
| Taxes, remuneration and social security | 45 | €30,415 | €12,139 | -€18,276 | -60.1% |
| Taxes | 450/3 | €12,360 | €5,899 | -€6,461 | -52.3% |
| Remuneration and social security | 454/9 | €18,055 | €6,240 | -€11,815 | -65.4% |
| Other amounts payable | 47/48 | €15,701 | €79,910 | +€64,208 | +408.9% |
| Accrued charges and deferred income | 492/3 | €1,980 | €2,880 | +€900 | +45.5% |
| Non-recurring operating income | 76A | €68 | - | -€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,565 | €19,322 | -€243 | -1.2% |
| Other operating charges | 640/8 | €8,657 | €1,985 | -€6,672 | -77.1% |
| Gross operating margin | 9900 | €29,747 | -€12,144 | -€41,892 | |
| Operating profit (loss) | 9901 | €1,526 | -€33,451 | -€34,977 | |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Non-recurring financial income | 76B | - | €56 | +€56 | |
| Financial charges | 65/66B | €4,554 | €8,020 | +€3,465 | +76.1% |
| Recurring financial charges | 65 | €4,554 | €5,818 | +€1,263 | +27.7% |
| Non-recurring financial charges | 66B | - | €2,202 | +€2,202 | |
| Profit (loss) for the period before taxes | 9903 | -€3,029 | -€41,406 | -€38,377 | -1267.1% |
| Income taxes | 67/77 | €2,563 | €218 | -€2,345 | -91.5% |
| Profit (loss) for the period | 9904 | -€5,592 | -€41,624 | -€36,032 | -644.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,592 | -€41,624 | -€36,032 | -644.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.