ALCONSULT: 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.
ALCONSULT
Largest movements
- Cash -€13,321
down €13,321 (-48.0%), from €27,774 to €14,454
mainly Debts after one year (-€14,416) and Provisions (-€7,803)
- Tangible fixed assets -€12,885
down €12,885 (-3.0%), from €428,385 to €415,500
of which Land and buildings: -€12,354
- Contributions -€54,814
down €54,814 (-28.5%), from €192,117 to €137,304
- Reserves +€50,796
up €50,796 (+23.7%), from €214,556 to €265,351
of which Distributable reserves: +€71,897
- Debts after one year -€14,416
down €14,416 (-23.2%), from €62,162 to €47,746
- Provisions -€7,803
down €7,803 (-12.7%), from €61,271 to €53,467
- Profit (loss) carried forward +€5,690
up €5,690 (+5.7%), from -€99,136 to -€93,446
- Gross operating margin +€2,810
up €2,810 (+23.0%), from €12,221 to €15,031
- Depreciation -€2,651
down €2,651 (-15.8%), from €16,780 to €14,129
- Other operating charges -€1,372
down €1,372 (-20.7%), from €6,615 to €5,242
- Financial charges -€386
down €386 (-17.7%), from €2,177 to €1,791
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 | €458,989 | €434,505 | -€24,483 | -5.3% |
| Fixed assets | 21/28 | €428,385 | €415,500 | -€12,885 | -3.0% |
| Tangible fixed assets | 22/27 | €428,385 | €415,500 | -€12,885 | -3.0% |
| Land and buildings | 22 | €425,347 | €412,993 | -€12,354 | -2.9% |
| Plant, machinery and equipment | 23 | €3,038 | €2,507 | -€531 | -17.5% |
| Current assets | 29/58 | €30,603 | €19,005 | -€11,598 | -37.9% |
| Amounts receivable within one year | 40/41 | €2,829 | €4,551 | +€1,722 | +60.9% |
| Trade receivables | 40 | €2,829 | €4,551 | +€1,722 | +60.9% |
| Cash at bank and in hand | 54/58 | €27,774 | €14,454 | -€13,321 | -48.0% |
| Total equity and liabilities | 10/49 | €458,989 | €434,505 | -€24,483 | -5.3% |
| Equity | 10/15 | €307,537 | €309,209 | +€1,672 | +0.5% |
| Contributions | 10/11 | €192,117 | €137,304 | -€54,814 | -28.5% |
| Capital | 10 | €192,117 | €137,304 | -€54,814 | -28.5% |
| Issued capital | 100 | €192,117 | €137,304 | -€54,814 | -28.5% |
| Reserves | 13 | €214,556 | €265,351 | +€50,796 | +23.7% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €149,473 | €128,371 | -€21,102 | -14.1% |
| Distributable reserves | 133 | €62,604 | €134,501 | +€71,897 | +114.8% |
| Profit (loss) carried forward | 14 | -€99,136 | -€93,446 | +€5,690 | +5.7% |
| Provisions and deferred taxes | 16 | €61,271 | €53,467 | -€7,803 | -12.7% |
| Deferred taxes | 168 | €61,271 | €53,467 | -€7,803 | -12.7% |
| Amounts payable | 17/49 | €90,181 | €71,829 | -€18,352 | -20.4% |
| Amounts payable after more than one year | 17 | €62,162 | €47,746 | -€14,416 | -23.2% |
| Financial debts | 170/4 | €62,162 | €47,746 | -€14,416 | -23.2% |
| Amounts payable within one year | 42/48 | €28,019 | €24,083 | -€3,936 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €14,110 | €14,416 | +€306 | +2.2% |
| Trade debts | 44 | €255 | €99 | -€156 | -61.2% |
| Suppliers | 440/4 | €255 | €99 | -€156 | -61.2% |
| Other amounts payable | 47/48 | €13,655 | €9,568 | -€4,086 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,780 | €14,129 | -€2,651 | -15.8% |
| Other operating charges | 640/8 | €6,615 | €5,242 | -€1,372 | -20.7% |
| Gross operating margin | 9900 | €12,221 | €15,031 | +€2,810 | +23.0% |
| Operating profit (loss) | 9901 | -€11,173 | -€4,340 | +€6,833 | +61.2% |
| Financial income | 75/76B | €70 | - | -€70 | |
| Recurring financial income | 75 | €70 | - | -€70 | |
| Financial charges | 65/66B | €2,177 | €1,791 | -€386 | -17.7% |
| Recurring financial charges | 65 | €2,177 | €1,791 | -€386 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,280 | -€6,132 | +€7,149 | +53.8% |
| Transfer from deferred taxes | 780 | €9,389 | €7,803 | -€1,585 | -16.9% |
| Profit (loss) for the period | 9904 | -€3,892 | €1,672 | +€5,564 | |
| Transfer from tax-exempt reserves | 789 | €4,834 | €4,018 | -€816 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €942 | €5,690 | +€4,748 | +503.8% |
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 9 October 2026 via checked.be.