ALCOMICS: 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.
ALCOMICS
Largest movements
- Cash -€4,979
down €4,979 (-56.7%), from €8,776 to €3,797
mainly Other debts (-€5,339) and Net result for the year (-€4,615)
- Stocks and contracts -€4,302
down €4,302 (-17.2%), from €25,010 to €20,708
- Intangible fixed assets -€367
down €367 (-69.4%), from €528 to €162
- Other debts -€5,339
down €5,339 (-22.5%), from €23,767 to €18,428
- Profit (loss) carried forward -€4,615
down €4,615 (-173.1%), from -€2,666 to -€7,281
- Trade debts +€433
up €433 (+293.9%), from €147 to €581
- Gross operating margin -€2,322
down €2,322 (-130.2%), from -€1,783 to -€4,104
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 | €36,576 | €26,729 | -€9,847 | -26.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €664 | €201 | -€463 | -69.7% |
| Intangible fixed assets | 21 | €528 | €162 | -€367 | -69.4% |
| Tangible fixed assets | 22/27 | €136 | €40 | -€96 | -70.9% |
| Furniture and vehicles | 24 | €136 | €40 | -€96 | -70.9% |
| Current assets | 29/58 | €35,911 | €26,527 | -€9,384 | -26.1% |
| Stocks and contracts in progress | 3 | €25,010 | €20,708 | -€4,302 | -17.2% |
| Stocks | 30/36 | €25,010 | €20,708 | -€4,302 | -17.2% |
| Amounts receivable within one year | 40/41 | €1,920 | €1,571 | -€349 | -18.2% |
| Trade receivables | 40 | €1,420 | €1,157 | -€263 | -18.5% |
| Other amounts receivable | 41 | €500 | €414 | -€86 | -17.2% |
| Cash at bank and in hand | 54/58 | €8,776 | €3,797 | -€4,979 | -56.7% |
| Deferred charges and accrued income | 490/1 | €206 | €452 | +€246 | +119.4% |
| Total equity and liabilities | 10/49 | €36,576 | €26,729 | -€9,847 | -26.9% |
| Equity | 10/15 | €12,334 | €7,719 | -€4,615 | -37.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,666 | -€7,281 | -€4,615 | -173.1% |
| Amounts payable | 17/49 | €24,241 | €19,009 | -€5,232 | -21.6% |
| Amounts payable within one year | 42/48 | €24,241 | €19,009 | -€5,232 | -21.6% |
| Trade debts | 44 | €147 | €581 | +€433 | +293.9% |
| Suppliers | 440/4 | €147 | €581 | +€433 | +293.9% |
| Taxes, remuneration and social security | 45 | €327 | - | -€327 | |
| Taxes | 450/3 | €327 | - | -€327 | |
| Other amounts payable | 47/48 | €23,767 | €18,428 | -€5,339 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €463 | +€0 | 0.0% |
| Gross operating margin | 9900 | -€1,783 | -€4,104 | -€2,322 | -130.2% |
| Operating profit (loss) | 9901 | -€2,245 | -€4,567 | -€2,322 | -103.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €53 | €48 | -€5 | -9.5% |
| Recurring financial charges | 65 | €53 | €48 | -€5 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,297 | -€4,615 | -€2,318 | -100.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,297 | -€4,615 | -€2,318 | -100.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,297 | -€4,615 | -€2,318 | -100.9% |
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 7 October 2026 via checked.be.