ALCOSYS: 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.
ALCOSYS
Largest movements
- Tangible fixed assets -€19,501
down €19,501 (-10.0%), from €194,397 to €174,895
- Cash +€11,508
up €11,508 (+218.4%), from €5,270 to €16,778
mainly Depreciation (+€19,501) and Net result for the year (+€5,304)
- Current portion of long-term debt -€7,700
down €7,700 (-100.0%), from €7,700 to €0
- Profit (loss) carried forward +€5,304
up €5,304 (+345.5%), from €1,535 to €6,840
- Gross operating margin +€23,958
up €23,958 (+360.5%), from €6,645 to €30,603
- Taxes +€1,781
up €1,781, from €0 to €1,781
- Depreciation -€998
down €998 (-4.9%), from €20,499 to €19,501
- Financial charges -€583
down €583 (-73.0%), from €798 to €216
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 | €209,197 | €204,293 | -€4,904 | -2.3% |
| Fixed assets | 21/28 | €194,397 | €174,895 | -€19,501 | -10.0% |
| Tangible fixed assets | 22/27 | €194,397 | €174,895 | -€19,501 | -10.0% |
| Land and buildings | 22 | €194,397 | €174,895 | -€19,501 | -10.0% |
| Current assets | 29/58 | €14,800 | €29,398 | +€14,597 | +98.6% |
| Amounts receivable within one year | 40/41 | €8,529 | €10,370 | +€1,841 | +21.6% |
| Other amounts receivable | 41 | €8,529 | €10,370 | +€1,841 | +21.6% |
| Cash at bank and in hand | 54/58 | €5,270 | €16,778 | +€11,508 | +218.4% |
| Deferred charges and accrued income | 490/1 | €1,001 | €2,250 | +€1,249 | +124.8% |
| Total equity and liabilities | 10/49 | €209,197 | €204,293 | -€4,904 | -2.3% |
| Equity | 10/15 | €196,735 | €202,040 | +€5,304 | +2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €133,200 | €133,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €127,000 | €127,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,535 | €6,840 | +€5,304 | +345.5% |
| Amounts payable | 17/49 | €12,462 | €2,254 | -€10,208 | -81.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,919 | €2,254 | -€9,665 | -81.1% |
| Current portion of amounts payable after more than one year | 42 | €7,700 | €0 | -€7,700 | -100.0% |
| Trade debts | 44 | €729 | €280 | -€450 | -61.6% |
| Suppliers | 440/4 | €729 | €280 | -€450 | -61.6% |
| Taxes, remuneration and social security | 45 | €3,489 | €1,974 | -€1,516 | -43.4% |
| Taxes | 450/3 | €3,489 | €1,974 | -€1,516 | -43.4% |
| Accrued charges and deferred income | 492/3 | €543 | €0 | -€543 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,499 | €19,501 | -€998 | -4.9% |
| Other operating charges | 640/8 | €4,207 | €4,056 | -€151 | -3.6% |
| Gross operating margin | 9900 | €6,645 | €30,603 | +€23,958 | +360.5% |
| Operating profit (loss) | 9901 | -€18,061 | €7,046 | +€25,107 | |
| Financial income | 75/76B | - | €255 | +€255 | |
| Recurring financial income | 75 | - | €255 | +€255 | |
| Financial charges | 65/66B | €798 | €216 | -€583 | -73.0% |
| Recurring financial charges | 65 | €798 | €216 | -€583 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,859 | €7,085 | +€25,945 | |
| Income taxes | 67/77 | €0 | €1,781 | +€1,781 | |
| Profit (loss) for the period | 9904 | -€18,859 | €5,304 | +€24,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,859 | €5,304 | +€24,164 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.