ALEKAT: 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.
ALEKAT
Largest movements
- Cash -€65,573
down €65,573 (-89.4%), from €73,346 to €7,772
mainly Debts after one year (-€81,207) and Accrued charges and deferred income (-€13,971)
- Receivables within one year +€13,617
up €13,617 (+98.1%), from €13,882 to €27,499
of which Trade receivables: +€22,735
- Debts after one year -€81,207
down €81,207 (-22.3%), from €363,659 to €282,452
- Profit (loss) carried forward +€55,556
up €55,556 (+18.3%), from €304,352 to €359,908
- Accrued charges and deferred income -€13,971
down €13,971 (-95.3%), from €14,656 to €686
- Other debts -€9,398
down €9,398 (-62.0%), from €15,148 to €5,750
- Gross operating margin +€21,484
up €21,484 (+32.8%), from €65,419 to €86,903
- Financial charges -€4,416
down €4,416 (-24.7%), from €17,892 to €13,476
- Taxes +€2,095
up €2,095 (+15.5%), from €13,532 to €15,627
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 | €892,810 | €840,919 | -€51,891 | -5.8% |
| Fixed assets | 21/28 | €801,207 | €801,207 | = | 0.0% |
| Financial fixed assets | 28 | €801,207 | €801,207 | = | 0.0% |
| Current assets | 29/58 | €91,603 | €39,712 | -€51,891 | -56.6% |
| Amounts receivable within one year | 40/41 | €13,882 | €27,499 | +€13,617 | +98.1% |
| Trade receivables | 40 | €255 | €22,990 | +€22,735 | +8,924% |
| Other amounts receivable | 41 | €13,628 | €4,509 | -€9,118 | -66.9% |
| Cash at bank and in hand | 54/58 | €73,346 | €7,772 | -€65,573 | -89.4% |
| Deferred charges and accrued income | 490/1 | €4,375 | €4,440 | +€65 | +1.5% |
| Total equity and liabilities | 10/49 | €892,810 | €840,919 | -€51,891 | -5.8% |
| Equity | 10/15 | €435,144 | €490,700 | +€55,556 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,192 | €112,192 | = | 0.0% |
| Distributable reserves | 133 | €112,192 | €112,192 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,352 | €359,908 | +€55,556 | +18.3% |
| Amounts payable | 17/49 | €457,666 | €350,219 | -€107,448 | -23.5% |
| Amounts payable after more than one year | 17 | €363,659 | €282,452 | -€81,207 | -22.3% |
| Financial debts | 170/4 | €363,659 | €282,452 | -€81,207 | -22.3% |
| Amounts payable within one year | 42/48 | €79,351 | €67,081 | -€12,270 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €56,059 | €58,000 | +€1,941 | +3.5% |
| Trade debts | 44 | €3,269 | €3,230 | -€40 | -1.2% |
| Suppliers | 440/4 | €3,269 | €3,230 | -€40 | -1.2% |
| Taxes, remuneration and social security | 45 | €4,875 | €101 | -€4,774 | -97.9% |
| Taxes | 450/3 | €4,875 | €101 | -€4,774 | -97.9% |
| Other amounts payable | 47/48 | €15,148 | €5,750 | -€9,398 | -62.0% |
| Accrued charges and deferred income | 492/3 | €14,656 | €686 | -€13,971 | -95.3% |
| Other operating charges | 640/8 | €2,220 | €2,291 | +€71 | +3.2% |
| Gross operating margin | 9900 | €65,419 | €86,903 | +€21,484 | +32.8% |
| Operating profit (loss) | 9901 | €63,199 | €84,612 | +€21,413 | +33.9% |
| Financial income | 75/76B | €223 | €47 | -€176 | -79.0% |
| Recurring financial income | 75 | €223 | €47 | -€176 | -79.0% |
| Financial charges | 65/66B | €17,892 | €13,476 | -€4,416 | -24.7% |
| Recurring financial charges | 65 | €17,892 | €13,476 | -€4,416 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €45,530 | €71,183 | +€25,653 | +56.3% |
| Income taxes | 67/77 | €13,532 | €15,627 | +€2,095 | +15.5% |
| Profit (loss) for the period | 9904 | €31,998 | €55,556 | +€23,558 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,998 | €55,556 | +€23,558 | +73.6% |
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 1 November 2026 via checked.be.