ALCEON: 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.
ALCEON
Largest movements
- Receivables within one year +€24,060
up €24,060 (+48773.7%), from €49 to €24,109
of which Trade receivables: +€17,346
- Cash -€24,036
down €24,036 (-84.4%), from €28,486 to €4,450
mainly Receivables within one year (-€24,060) and Investment in fixed assets (net) (-€18,650)
- Tangible fixed assets +€12,088
up €12,088 (+66.8%), from €18,093 to €30,181
of which Land and buildings: +€8,357
- Profit (loss) carried forward +€24,206
up €24,206, from -€24,206 to €0
- Other debts -€10,956
down €10,956 (-97.5%), from €11,236 to €280
- Reserves -€4,027
down €4,027 (-8.1%), from €49,584 to €45,557
- Tax, wage and social debts +€2,477
up €2,477 (+35.3%), from €7,014 to €9,491
- Gross operating margin +€56,944
up €56,944, from -€18,075 to €38,869
- Taxes +€3,236
up €3,236 (+32362200.0%), from €0 to €3,236
- Depreciation +€955
up €955 (+17.0%), from €5,607 to €6,562
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 | €46,628 | €58,740 | +€12,112 | +26.0% |
| Fixed assets | 21/28 | €18,093 | €30,181 | +€12,088 | +66.8% |
| Tangible fixed assets | 22/27 | €18,093 | €30,181 | +€12,088 | +66.8% |
| Land and buildings | 22 | - | €8,357 | +€8,357 | |
| Plant, machinery and equipment | 23 | €4,398 | €11,460 | +€7,062 | +160.6% |
| Furniture and vehicles | 24 | €13,695 | €10,363 | -€3,332 | -24.3% |
| Current assets | 29/58 | €28,535 | €28,560 | +€24 | +0.1% |
| Amounts receivable within one year | 40/41 | €49 | €24,109 | +€24,060 | +48773.7% |
| Trade receivables | 40 | - | €17,346 | +€17,346 | |
| Other amounts receivable | 41 | €49 | €6,764 | +€6,714 | +13611.3% |
| Cash at bank and in hand | 54/58 | €28,486 | €4,450 | -€24,036 | -84.4% |
| Total equity and liabilities | 10/49 | €46,628 | €58,740 | +€12,112 | +26.0% |
| Equity | 10/15 | €28,378 | €48,557 | +€20,179 | +71.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €49,584 | €45,557 | -€4,027 | -8.1% |
| Distributable reserves | 133 | €49,584 | €45,557 | -€4,027 | -8.1% |
| Profit (loss) carried forward | 14 | -€24,206 | €0 | +€24,206 | |
| Amounts payable | 17/49 | €18,251 | €10,184 | -€8,067 | -44.2% |
| Amounts payable within one year | 42/48 | €18,251 | €10,184 | -€8,067 | -44.2% |
| Trade debts | 44 | - | €413 | +€413 | |
| Suppliers | 440/4 | - | €413 | +€413 | |
| Taxes, remuneration and social security | 45 | €7,014 | €9,491 | +€2,477 | +35.3% |
| Taxes | 450/3 | €7,014 | €9,491 | +€2,477 | +35.3% |
| Other amounts payable | 47/48 | €11,236 | €280 | -€10,956 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,607 | €6,562 | +€955 | +17.0% |
| Other operating charges | 640/8 | €252 | €261 | +€8 | +3.4% |
| Gross operating margin | 9900 | -€18,075 | €38,869 | +€56,944 | |
| Operating profit (loss) | 9901 | -€23,934 | €32,046 | +€55,980 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1900.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1900.0% |
| Financial charges | 65/66B | €272 | €612 | +€339 | +124.6% |
| Recurring financial charges | 65 | €272 | €612 | +€339 | +124.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,206 | €31,435 | +€55,641 | |
| Income taxes | 67/77 | €0 | €3,236 | +€3,236 | +32362200.0% |
| Profit (loss) for the period | 9904 | -€24,206 | €28,199 | +€52,405 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,206 | €28,199 | +€52,405 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.