ALCOTT CONSULTING: 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.
ALCOTT CONSULTING
Largest movements
- Cash +€98,678
up €98,678 (+243%), from €40,658 to €139,336
mainly Net result for the year (+€58,008) and Current investments (+€23,276)
- Current investments -€23,276
no longer reported in 2025 (was €23,276)
- Receivables within one year +€14,644
up €14,644 (+329%), from €4,455 to €19,099
of which Trade receivables: +€18,400
- Profit (loss) carried forward +€58,008
up €58,008 (+1,465%), from €3,959 to €61,967
- Accrued charges and deferred income +€20,314
up €20,314 (+433%), from €4,686 to €25,000
- Tax, wage and social debts +€19,009
up €19,009 (+5,019%), from €379 to €19,388
- Other debts -€8,587
no longer reported in 2025 (was €8,587)
- Gross operating margin +€102,543
up €102,543, from -€87,021 to €15,521
- Financial income -€45,528
down €45,528 (-45.4%), from €100,261 to €54,733
- Taxes +€2,414
up €2,414 (+574%), from €421 to €2,835
- Financial charges +€2,133
up €2,133 (+44.3%), from €4,818 to €6,951
- Depreciation -€1,001
down €1,001 (-58.2%), from €1,720 to €719
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.
Derived cash bridge
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 | €73,069 | €162,023 | +€88,954 | +122% |
| Fixed assets | 21/28 | €935 | €216 | -€719 | -76.9% |
| Tangible fixed assets | 22/27 | €935 | €216 | -€719 | -76.9% |
| Furniture and vehicles | 24 | €503 | - | -€503 | |
| Other tangible fixed assets | 26 | €432 | €216 | -€216 | -50.0% |
| Current assets | 29/58 | €72,134 | €161,807 | +€89,673 | +124% |
| Amounts receivable within one year | 40/41 | €4,455 | €19,099 | +€14,644 | +329% |
| Trade receivables | 40 | - | €18,400 | +€18,400 | |
| Other amounts receivable | 41 | €4,455 | €699 | -€3,756 | -84.3% |
| Current investments | 50/53 | €23,276 | - | -€23,276 | |
| Cash at bank and in hand | 54/58 | €40,658 | €139,336 | +€98,678 | +243% |
| Deferred charges and accrued income | 490/1 | €3,745 | €3,371 | -€374 | -10.0% |
| Total equity and liabilities | 10/49 | €73,069 | €162,023 | +€88,954 | +122% |
| Equity | 10/15 | €53,959 | €111,967 | +€58,008 | +108% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,959 | €61,967 | +€58,008 | +1,465% |
| Amounts payable | 17/49 | €19,110 | €50,056 | +€30,945 | +162% |
| Amounts payable within one year | 42/48 | €14,424 | €25,056 | +€10,632 | +73.7% |
| Trade debts | 44 | €5,458 | €5,668 | +€209 | +3.8% |
| Suppliers | 440/4 | €5,458 | €5,668 | +€209 | +3.8% |
| Taxes, remuneration and social security | 45 | €379 | €19,388 | +€19,009 | +5,019% |
| Taxes | 450/3 | €379 | €19,388 | +€19,009 | +5,019% |
| Other amounts payable | 47/48 | €8,587 | - | -€8,587 | |
| Accrued charges and deferred income | 492/3 | €4,686 | €25,000 | +€20,314 | +433% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €719 | -€1,001 | -58.2% |
| Other operating charges | 640/8 | €2,519 | €1,741 | -€778 | -30.9% |
| Gross operating margin | 9900 | -€87,021 | €15,521 | +€102,543 | |
| Operating profit (loss) | 9901 | -€91,260 | €13,061 | +€104,321 | |
| Financial income | 75/76B | €100,261 | €54,733 | -€45,528 | -45.4% |
| Recurring financial income | 75 | €100,261 | €54,733 | -€45,528 | -45.4% |
| Financial charges | 65/66B | €4,818 | €6,951 | +€2,133 | +44.3% |
| Recurring financial charges | 65 | €4,818 | €6,951 | +€2,133 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €4,183 | €60,844 | +€56,660 | +1,354% |
| Income taxes | 67/77 | €421 | €2,835 | +€2,414 | +574% |
| Profit (loss) for the period | 9904 | €3,762 | €58,008 | +€54,246 | +1,442% |
| Profit (loss) for the period to be appropriated | 9905 | €3,762 | €58,008 | +€54,246 | +1,442% |
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 25 October 2026 via checked.be.