ALECARTT: 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.
ALECARTT
Largest movements
- Tangible fixed assets -€27,373
down €27,373 (-6.2%), from €438,957 to €411,584
- Debts after one year -€23,740
down €23,740 (-6.8%), from €350,285 to €326,545
- Taxes -€9,859
down €9,859 (-93.9%), from €10,496 to €637
- Gross operating margin -€5,647
down €5,647 (-13.7%), from €41,101 to €35,454
- Financial charges -€1,129
down €1,129 (-11.7%), from €9,649 to €8,519
- Financial income +€1,043
up €1,043 (+114%), from €917 to €1,960
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €497,845 | €474,607 | -€23,239 | -4.7% |
| Fixed assets | 21/28 | €438,957 | €411,584 | -€27,373 | -6.2% |
| Tangible fixed assets | 22/27 | €438,957 | €411,584 | -€27,373 | -6.2% |
| Land and buildings | 22 | €395,039 | €381,410 | -€13,628 | -3.4% |
| Plant, machinery and equipment | 23 | €31,157 | €20,282 | -€10,875 | -34.9% |
| Furniture and vehicles | 24 | €12,761 | €9,892 | -€2,869 | -22.5% |
| Current assets | 29/58 | €58,889 | €63,023 | +€4,134 | +7.0% |
| Amounts receivable within one year | 40/41 | €58,889 | €63,023 | +€4,134 | +7.0% |
| Trade receivables | 40 | €7,916 | €6,322 | -€1,594 | -20.1% |
| Other amounts receivable | 41 | €50,972 | €56,701 | +€5,728 | +11.2% |
| Total equity and liabilities | 10/49 | €497,845 | €474,607 | -€23,239 | -4.7% |
| Equity | 10/15 | €111,878 | €107,219 | -€4,659 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,032 | €4,032 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,172 | €2,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,646 | €96,987 | -€4,659 | -4.6% |
| Amounts payable | 17/49 | €385,967 | €367,388 | -€18,579 | -4.8% |
| Amounts payable after more than one year | 17 | €350,285 | €326,545 | -€23,740 | -6.8% |
| Financial debts | 170/4 | €350,285 | €326,545 | -€23,740 | -6.8% |
| Amounts payable within one year | 42/48 | €35,682 | €40,843 | +€5,161 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €21,381 | €20,469 | -€912 | -4.3% |
| Financial debts | 43 | €9,852 | €13,309 | +€3,456 | +35.1% |
| Credit institutions | 430/8 | €9,852 | €13,309 | +€3,456 | +35.1% |
| Trade debts | 44 | €1,653 | €2,695 | +€1,042 | +63.0% |
| Suppliers | 440/4 | €1,653 | €2,695 | +€1,042 | +63.0% |
| Taxes, remuneration and social security | 45 | €2,795 | €4,370 | +€1,575 | +56.3% |
| Taxes | 450/3 | €2,795 | €4,370 | +€1,575 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,373 | €27,373 | +€0 | 0.0% |
| Other operating charges | 640/8 | €5,630 | €5,545 | -€85 | -1.5% |
| Gross operating margin | 9900 | €41,101 | €35,454 | -€5,647 | -13.7% |
| Operating profit (loss) | 9901 | €8,098 | €2,537 | -€5,561 | -68.7% |
| Financial income | 75/76B | €917 | €1,960 | +€1,043 | +114% |
| Recurring financial income | 75 | €917 | €1,960 | +€1,043 | +114% |
| Financial charges | 65/66B | €9,649 | €8,519 | -€1,129 | -11.7% |
| Recurring financial charges | 65 | €9,649 | €8,519 | -€1,129 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€634 | -€4,023 | -€3,389 | -535% |
| Income taxes | 67/77 | €10,496 | €637 | -€9,859 | -93.9% |
| Profit (loss) for the period | 9904 | -€11,129 | -€4,659 | +€6,470 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,129 | -€4,659 | +€6,470 | +58.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.