ALCRA: 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.
ALCRA
Largest movements
- Tangible fixed assets +€3,318
up €3,318 (+11.4%), from €29,068 to €32,386
- Deferred charges and accrued income -€3,200
down €3,200 (-100.0%), from €3,200 to €0
- Cash +€2,254
up €2,254 (+1.8%), from €123,863 to €126,117
mainly Other debts (+€3,644) and Deferred charges and accrued income (+€3,200)
- Trade debts -€4,408
down €4,408 (-75.9%), from €5,808 to €1,400
- Other debts +€3,644
up €3,644 (+11.4%), from €31,966 to €35,610
- Accrued charges and deferred income +€1,600
new in 2025: €1,600
- Gross operating margin -€2,342
down €2,342 (-24.7%), from €9,488 to €7,146
- Taxes -€530
down €530 (-52.9%), from €1,001 to €472
- Financial charges -€337
down €337 (-11.6%), from €2,916 to €2,579
- Other operating charges -€105
down €105 (-4.0%), from €2,644 to €2,540
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 | €156,161 | €158,503 | +€2,342 | +1.5% |
| Fixed assets | 21/28 | €29,068 | €32,386 | +€3,318 | +11.4% |
| Tangible fixed assets | 22/27 | €29,068 | €32,386 | +€3,318 | +11.4% |
| Land and buildings | 22 | €29,068 | €32,386 | +€3,318 | +11.4% |
| Current assets | 29/58 | €127,093 | €126,117 | -€976 | -0.8% |
| Amounts receivable within one year | 40/41 | €30 | €0 | -€30 | -100.0% |
| Other amounts receivable | 41 | €30 | €0 | -€30 | -100.0% |
| Cash at bank and in hand | 54/58 | €123,863 | €126,117 | +€2,254 | +1.8% |
| Deferred charges and accrued income | 490/1 | €3,200 | €0 | -€3,200 | -100.0% |
| Total equity and liabilities | 10/49 | €156,161 | €158,503 | +€2,342 | +1.5% |
| Equity | 10/15 | €80,711 | €82,060 | +€1,349 | +1.7% |
| Contributions | 10/11 | €62,023 | €62,023 | = | 0.0% |
| Capital | 10 | €62,023 | €62,023 | = | 0.0% |
| Issued capital | 100 | €62,023 | €62,023 | = | 0.0% |
| Reserves | 13 | €18,688 | €20,002 | +€1,314 | +7.0% |
| Non-distributable reserves | 130/1 | €6,188 | €6,202 | +€14 | +0.2% |
| Legal reserve | 130 | €6,188 | €6,202 | +€14 | +0.2% |
| Distributable reserves | 133 | €12,500 | €13,800 | +€1,300 | +10.4% |
| Profit (loss) carried forward | 14 | - | €35 | +€35 | |
| Amounts payable | 17/49 | €75,450 | €76,443 | +€993 | +1.3% |
| Amounts payable after more than one year | 17 | €36,000 | €36,000 | = | 0.0% |
| Financial debts | 170/4 | €36,000 | €36,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,450 | €38,843 | -€607 | -1.5% |
| Trade debts | 44 | €5,808 | €1,400 | -€4,408 | -75.9% |
| Suppliers | 440/4 | €5,808 | €1,400 | -€4,408 | -75.9% |
| Taxes, remuneration and social security | 45 | €1,676 | €1,833 | +€157 | +9.4% |
| Taxes | 450/3 | €1,676 | €1,833 | +€157 | +9.4% |
| Other amounts payable | 47/48 | €31,966 | €35,610 | +€3,644 | +11.4% |
| Accrued charges and deferred income | 492/3 | - | €1,600 | +€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €829 | €916 | +€87 | +10.5% |
| Other operating charges | 640/8 | €2,644 | €2,540 | -€105 | -4.0% |
| Gross operating margin | 9900 | €9,488 | €7,146 | -€2,342 | -24.7% |
| Operating profit (loss) | 9901 | €6,015 | €3,690 | -€2,324 | -38.6% |
| Financial income | 75/76B | €639 | €710 | +€70 | +11.0% |
| Recurring financial income | 75 | €639 | €710 | +€70 | +11.0% |
| Financial charges | 65/66B | €2,916 | €2,579 | -€337 | -11.6% |
| Recurring financial charges | 65 | €2,916 | €2,579 | -€337 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €3,738 | €1,821 | -€1,917 | -51.3% |
| Income taxes | 67/77 | €1,001 | €472 | -€530 | -52.9% |
| Profit (loss) for the period | 9904 | €2,737 | €1,349 | -€1,387 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,737 | €1,349 | -€1,387 | -50.7% |
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 5 October 2026 via checked.be.