ALECTO 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.
ALECTO Consulting
Largest movements
- Cash -€156,833
down €156,833 (-33.4%), from €469,672 to €312,839
mainly Contributions, distributions and other (-€258,655) and Receivables within one year (-€115,595)
- Receivables within one year +€115,595
up €115,595 (+41.4%), from €279,467 to €395,062
of which Trade receivables: +€123,921
- Other debts -€91,345
down €91,345 (-26.1%), from €350,000 to €258,655
- Trade debts +€89,853
up €89,853 (+92.1%), from €97,590 to €187,443
- Accrued charges and deferred income -€37,147
down €37,147 (-99.9%), from €37,193 to €46
- Profit (loss) carried forward +€9,186
up €9,186 (+4.5%), from €204,530 to €213,716
- Tax, wage and social debts -€8,058
down €8,058 (-13.1%), from €61,705 to €53,647
of which Taxes: -€10,705
- Gross operating margin +€195,241
up €195,241 (+48.4%), from €403,701 to €598,942
- Taxes +€42,873
up €42,873 (+90.2%), from €47,530 to €90,402
- Staff costs +€16,018
up €16,018 (+7.8%), from €204,051 to €220,068
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 | €775,474 | €733,967 | -€41,508 | -5.4% |
| Fixed assets | 21/28 | €15,692 | €14,661 | -€1,031 | -6.6% |
| Tangible fixed assets | 22/27 | €15,692 | €14,661 | -€1,031 | -6.6% |
| Land and buildings | 22 | - | €9,468 | +€9,468 | |
| Plant, machinery and equipment | 23 | €1,137 | €421 | -€716 | -63.0% |
| Furniture and vehicles | 24 | €14,555 | €4,772 | -€9,783 | -67.2% |
| Current assets | 29/58 | €759,783 | €719,306 | -€40,477 | -5.3% |
| Amounts receivable within one year | 40/41 | €279,467 | €395,062 | +€115,595 | +41.4% |
| Trade receivables | 40 | €256,789 | €380,710 | +€123,921 | +48.3% |
| Other amounts receivable | 41 | €22,677 | €14,352 | -€8,325 | -36.7% |
| Cash at bank and in hand | 54/58 | €469,672 | €312,839 | -€156,833 | -33.4% |
| Deferred charges and accrued income | 490/1 | €10,644 | €11,405 | +€760 | +7.1% |
| Total equity and liabilities | 10/49 | €775,474 | €733,967 | -€41,508 | -5.4% |
| Equity | 10/15 | €224,990 | €234,176 | +€9,186 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €204,530 | €213,716 | +€9,186 | +4.5% |
| Amounts payable | 17/49 | €550,484 | €499,790 | -€50,694 | -9.2% |
| Amounts payable within one year | 42/48 | €513,291 | €499,744 | -€13,547 | -2.6% |
| Trade debts | 44 | €97,590 | €187,443 | +€89,853 | +92.1% |
| Suppliers | 440/4 | €97,590 | €187,443 | +€89,853 | +92.1% |
| Advances received on contracts in progress | 46 | €3,996 | €0 | -€3,996 | -100.0% |
| Taxes, remuneration and social security | 45 | €61,705 | €53,647 | -€8,058 | -13.1% |
| Taxes | 450/3 | €31,748 | €21,043 | -€10,705 | -33.7% |
| Remuneration and social security | 454/9 | €29,957 | €32,604 | +€2,647 | +8.8% |
| Other amounts payable | 47/48 | €350,000 | €258,655 | -€91,345 | -26.1% |
| Accrued charges and deferred income | 492/3 | €37,193 | €46 | -€37,147 | -99.9% |
| Remuneration, social security and pensions | 62 | €204,051 | €220,068 | +€16,018 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,934 | €10,607 | -€327 | -3.0% |
| Other operating charges | 640/8 | €7,231 | €6,792 | -€440 | -6.1% |
| Gross operating margin | 9900 | €403,701 | €598,942 | +€195,241 | +48.4% |
| Operating profit (loss) | 9901 | €181,485 | €361,476 | +€179,990 | +99.2% |
| Financial income | 75/76B | €1,160 | €3,883 | +€2,723 | +234.7% |
| Recurring financial income | 75 | €1,160 | €3,883 | +€2,723 | +234.7% |
| Financial charges | 65/66B | €4,135 | €7,116 | +€2,980 | +72.1% |
| Recurring financial charges | 65 | €4,135 | €7,116 | +€2,980 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €178,510 | €358,243 | +€179,733 | +100.7% |
| Income taxes | 67/77 | €47,530 | €90,402 | +€42,873 | +90.2% |
| Profit (loss) for the period | 9904 | €130,981 | €267,841 | +€136,860 | +104.5% |
| Profit (loss) for the period to be appropriated | 9905 | €130,981 | €267,841 | +€136,860 | +104.5% |
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 11 October 2026 via checked.be.