ALcy: 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.
ALcy
Largest movements
- Cash +€38,106
up €38,106 (+192.1%), from €19,837 to €57,943
mainly Net result for the year (+€42,121) and Receivables within one year (+€26,494)
- Receivables within one year -€26,494
down €26,494 (-100.0%), from €26,494 to €0
of which Trade receivables: -€26,494
- Tangible fixed assets +€12,015
up €12,015 (+215.6%), from €5,574 to €17,589
of which Furniture and vehicles: +€12,626
- Profit (loss) carried forward +€34,598
up €34,598 (+300.1%), from €11,527 to €46,125
- Reserves -€20,255
down €20,255 (-100.0%), from €20,255 to €0
- Tax, wage and social debts +€9,055
up €9,055 (+53.5%), from €16,921 to €25,976
- Trade debts +€2,960
up €2,960 (+305.3%), from €969 to €3,930
- Other debts -€2,807
down €2,807 (-100.0%), from €2,807 to €0
- Gross operating margin +€46,070
up €46,070 (+226.6%), from €20,335 to €66,405
- Taxes +€12,788
up €12,788 (+255.2%), from €5,012 to €17,800
- Depreciation +€3,103
up €3,103 (+213.3%), from €1,455 to €4,557
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 | €52,600 | €76,032 | +€23,432 | +44.5% |
| Fixed assets | 21/28 | €5,574 | €17,589 | +€12,015 | +215.6% |
| Tangible fixed assets | 22/27 | €5,574 | €17,589 | +€12,015 | +215.6% |
| Furniture and vehicles | 24 | €1,323 | €13,949 | +€12,626 | +954.3% |
| Other tangible fixed assets | 26 | €4,251 | €3,640 | -€611 | -14.4% |
| Current assets | 29/58 | €47,026 | €58,442 | +€11,416 | +24.3% |
| Amounts receivable within one year | 40/41 | €26,494 | €0 | -€26,494 | -100.0% |
| Trade receivables | 40 | €26,494 | €0 | -€26,494 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,837 | €57,943 | +€38,106 | +192.1% |
| Deferred charges and accrued income | 490/1 | €694 | €499 | -€195 | -28.1% |
| Total equity and liabilities | 10/49 | €52,600 | €76,032 | +€23,432 | +44.5% |
| Equity | 10/15 | €31,783 | €46,126 | +€14,343 | +45.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €20,255 | €0 | -€20,255 | -100.0% |
| Distributable reserves | 133 | €20,255 | €0 | -€20,255 | -100.0% |
| Profit (loss) carried forward | 14 | €11,527 | €46,125 | +€34,598 | +300.1% |
| Amounts payable | 17/49 | €20,817 | €29,906 | +€9,089 | +43.7% |
| Amounts payable within one year | 42/48 | €20,817 | €29,906 | +€9,089 | +43.7% |
| Financial debts | 43 | €119 | €0 | -€119 | -100.0% |
| Other loans | 439 | €119 | €0 | -€119 | -100.0% |
| Trade debts | 44 | €969 | €3,930 | +€2,960 | +305.3% |
| Suppliers | 440/4 | €969 | €3,930 | +€2,960 | +305.3% |
| Taxes, remuneration and social security | 45 | €16,921 | €25,976 | +€9,055 | +53.5% |
| Taxes | 450/3 | €16,921 | €25,976 | +€9,055 | +53.5% |
| Other amounts payable | 47/48 | €2,807 | €0 | -€2,807 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €440 | +€440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,455 | €4,557 | +€3,103 | +213.3% |
| Other operating charges | 640/8 | €1,460 | €1,371 | -€89 | -6.1% |
| Gross operating margin | 9900 | €20,335 | €66,405 | +€46,070 | +226.6% |
| Operating profit (loss) | 9901 | €17,420 | €60,036 | +€42,616 | +244.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €320 | €115 | -€205 | -64.1% |
| Recurring financial charges | 65 | €320 | €115 | -€205 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €17,101 | €59,921 | +€42,821 | +250.4% |
| Income taxes | 67/77 | €5,012 | €17,800 | +€12,788 | +255.2% |
| Profit (loss) for the period | 9904 | €12,089 | €42,121 | +€30,032 | +248.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,089 | €42,121 | +€30,032 | +248.4% |
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 2 October 2026 via checked.be.