ALCON: 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.
What changed
ALCON
NACE 46.432, Wholesale trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.0m
2024 · €2.1m-€168,797
Equity
€10.1m
2024 · €8.1m+€2.0m
Cash
-
2024 · €0
Balance sheet total
€20.0m
2024 · €17.4m+€2.6m
Largest movements
Assets
- Receivables within one year +€2.4m
up €2.4m (+16.5%), from €14.3m to €16.7m
of which Other amounts receivable: +€1.4m
Equity and liabilities
- Profit (loss) carried forward +€2.0m
up €2.0m (+30.0%), from €6.6m to €8.6m
- Tax, wage and social debts +€455,268
up €455,268 (+12.2%), from €3.7m to €4.2m
of which Remuneration and social security: +€428,011
Income statement
- Other operating income +€2.4m
up €2.4m (+29.4%), from €8.2m to €10.6m
- Staff costs +€1.9m
up €1.9m (+15.9%), from €12.0m to €13.9m
- Goods and materials +€1.5m
up €1.5m (+4.3%), from €36.0m to €37.6m
of which Purchases: +€1.6m
- Turnover +€630,031
up €630,031 (+1.3%), from €50.3m to €50.9m
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.
Result 2024
€2.1m
Turnover
+€630,031
Other operating income
+€2.4m
Goods and materials
-€1.5m
Services and other goods
+€130,183
Staff costs
-€1.9m
Depreciation
-€37,053
Write-downs
+€32,152
Provisions
+€18,828
Other operating charges
+€39,039
Financial income
-€86,181
Financial charges
-€22,451
Taxes
+€161,124
Result 2025
€2.0m
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.
From operations
+€387,448
Investment
-€387,448
Financing
€0
Cash 2024
€0
From operations (derived)
+€387,448
Net result for the year
+€2.0m
Depreciation
+€315,345
Receivables after one year
-€135,061
Stocks and contracts
+€158,863
Receivables within one year
-€2.4m
Deferred charges and accrued income
-€192,386
Provisions
-€2,669
Trade debts
+€190,915
Tax, wage and social debts
+€455,268
Accrued charges and deferred income
-€11,002
Investment (derived)
-€387,448
Investment in fixed assets (net)
-€387,448
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,350,201 | €19,957,117 | +€2.6m | +15.0% |
| Fixed assets | 21/28 | €783,144 | €855,246 | +€72,103 | +9.2% |
| Tangible fixed assets | 22/27 | €783,144 | €855,246 | +€72,103 | +9.2% |
| Plant, machinery and equipment | 23 | €475,099 | €605,796 | +€130,698 | +27.5% |
| Furniture and vehicles | 24 | €14,378 | €14,516 | +€138 | +1.0% |
| Other tangible fixed assets | 26 | €293,667 | €234,934 | -€58,733 | -20.0% |
| Current assets | 29/58 | €16,567,057 | €19,101,870 | +€2.5m | +15.3% |
| Amounts receivable after more than one year | 29 | €361,913 | €496,974 | +€135,061 | +37.3% |
| Trade receivables | 290 | €361,913 | €496,974 | +€135,061 | +37.3% |
| Stocks and contracts in progress | 3 | €1,865,674 | €1,706,812 | -€158,863 | -8.5% |
| Stocks | 30/36 | €1,865,674 | €1,706,812 | -€158,863 | -8.5% |
| Work in progress | 32 | €86 | €129 | +€43 | +49.7% |
| Goods purchased for resale | 34 | €1,865,588 | €1,706,683 | -€158,905 | -8.5% |
| Amounts receivable within one year | 40/41 | €14,331,944 | €16,698,173 | +€2.4m | +16.5% |
| Trade receivables | 40 | €9,092,059 | €10,068,703 | +€976,644 | +10.7% |
| Other amounts receivable | 41 | €5,239,884 | €6,629,470 | +€1.4m | +26.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €7,526 | €199,911 | +€192,386 | +2556.3% |
| Total equity and liabilities | 10/49 | €17,350,201 | €19,957,117 | +€2.6m | +15.0% |
| Equity | 10/15 | €8,120,758 | €10,095,162 | +€2.0m | +24.3% |
| Contributions | 10/11 | €1,526,208 | €1,526,208 | = | 0.0% |
| Capital | 10 | €141,856 | €141,856 | = | 0.0% |
| Issued capital | 100 | €141,856 | €141,856 | = | 0.0% |
| Contributions outside capital | 11 | €1,384,352 | €1,384,352 | = | 0.0% |
| Share premium | 1100/10 | €1,384,352 | €1,384,352 | = | 0.0% |
| Reserves | 13 | €14,186 | €14,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,186 | €14,186 | = | 0.0% |
| Legal reserve | 130 | €14,186 | €14,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,580,364 | €8,554,769 | +€2.0m | +30.0% |
| Provisions and deferred taxes | 16 | €21,722 | €19,053 | -€2,669 | -12.3% |
| Provisions for liabilities and charges | 160/5 | €21,722 | €19,053 | -€2,669 | -12.3% |
| Other liabilities and charges | 164/5 | €21,722 | €19,053 | -€2,669 | -12.3% |
| Amounts payable | 17/49 | €9,207,721 | €9,842,902 | +€635,181 | +6.9% |
| Amounts payable within one year | 42/48 | €8,145,472 | €8,791,655 | +€646,183 | +7.9% |
| Trade debts | 44 | €4,411,035 | €4,601,950 | +€190,915 | +4.3% |
| Suppliers | 440/4 | €4,411,035 | €4,601,950 | +€190,915 | +4.3% |
| Taxes, remuneration and social security | 45 | €3,734,437 | €4,189,705 | +€455,268 | +12.2% |
| Taxes | 450/3 | €925,243 | €952,499 | +€27,257 | +2.9% |
| Remuneration and social security | 454/9 | €2,809,195 | €3,237,206 | +€428,011 | +15.2% |
| Accrued charges and deferred income | 492/3 | €1,062,249 | €1,051,247 | -€11,002 | -1.0% |
| Operating income | 70/76A | €58,448,788 | €61,484,765 | +€3.0m | +5.2% |
| Turnover | 70 | €50,269,793 | €50,899,824 | +€630,031 | +1.3% |
| Other operating income | 74 | €8,178,995 | €10,584,941 | +€2.4m | +29.4% |
| Operating charges | 60/66A | €55,391,224 | €58,648,491 | +€3.3m | +5.9% |
| Goods for resale, raw materials and consumables | 60 | €36,036,386 | €37,575,612 | +€1.5m | +4.3% |
| Purchases | 600/8 | €35,968,733 | €37,527,183 | +€1.6m | +4.3% |
| Change in stocks: decrease (increase) | 609 | €67,653 | €48,429 | -€19,224 | -28.4% |
| Services and other goods | 61 | €6,891,561 | €6,761,378 | -€130,183 | -1.9% |
| Remuneration, social security and pensions | 62 | €11,962,106 | €13,863,296 | +€1.9m | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278,293 | €315,345 | +€37,053 | +13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €135,593 | €103,441 | -€32,152 | -23.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,159 | -€2,669 | -€18,828 | |
| Other operating charges | 640/8 | €71,127 | €32,088 | -€39,039 | -54.9% |
| Operating profit (loss) | 9901 | €3,057,564 | €2,836,274 | -€221,290 | -7.2% |
| Financial income | 75/76B | €167,334 | €81,154 | -€86,181 | -51.5% |
| Recurring financial income | 75 | €165,812 | €80,031 | -€85,781 | -51.7% |
| Other financial income | 752/9 | €165,812 | €80,031 | -€85,781 | -51.7% |
| Non-recurring financial income | 76B | €1,522 | €1,123 | -€399 | -26.2% |
| Financial charges | 65/66B | €103,888 | €126,339 | +€22,451 | +21.6% |
| Recurring financial charges | 65 | €103,888 | €126,339 | +€22,451 | +21.6% |
| Debt charges | 650 | €9,018 | - | -€9,018 | |
| Other financial charges | 652/9 | €94,870 | €126,339 | +€31,469 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €3,121,011 | €2,791,089 | -€329,922 | -10.6% |
| Income taxes | 67/77 | €977,809 | €816,684 | -€161,124 | -16.5% |
| Taxes | 670/3 | €977,809 | €816,684 | -€161,124 | -16.5% |
| Profit (loss) for the period | 9904 | €2,143,202 | €1,974,405 | -€168,797 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,143,202 | €1,974,405 | -€168,797 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.