ALEPH CARE: 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.
ALEPH CARE
Largest movements
- Cash +€144,758
up €144,758 (+934%), from €15,503 to €160,261
mainly Current investments (+€130,000) and Net result for the year (+€23,501)
- Current investments -€130,000
no longer reported in 2025 (was €130,000)
- Financial fixed assets +€2,397
new in 2025: €2,397
- Reserves +€23,000
up €23,000 (+21.6%), from €106,260 to €129,260
of which Distributable reserves: +€23,000
- Other debts -€20,000
down €20,000 (-92.4%), from €21,634 to €1,634
- Tax, wage and social debts +€13,200
new in 2025: €13,200
- Purchases and services -€23,074
no longer reported in 2025 (was €23,074)
- Gross operating margin -€18,894
down €18,894 (-34.1%), from €55,461 to €36,567
- Turnover -€4,141
down €4,141 (-5.4%), from €76,250 to €72,109
- Taxes +€1,319
up €1,319 (+11.0%), from €11,982 to €13,301
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 | €146,762 | €163,351 | +€16,589 | +11.3% |
| Fixed assets | 21/28 | €494 | €2,496 | +€2,002 | +405% |
| Tangible fixed assets | 22/27 | €494 | €99 | -€395 | -80.0% |
| Furniture and vehicles | 24 | €494 | €99 | -€395 | -80.0% |
| Financial fixed assets | 28 | - | €2,397 | +€2,397 | |
| Current assets | 29/58 | €146,268 | €160,855 | +€14,586 | +10.0% |
| Amounts receivable within one year | 40/41 | €765 | €593 | -€172 | -22.5% |
| Other amounts receivable | 41 | €765 | €593 | -€172 | -22.5% |
| Current investments | 50/53 | €130,000 | - | -€130,000 | |
| Cash at bank and in hand | 54/58 | €15,503 | €160,261 | +€144,758 | +934% |
| Total equity and liabilities | 10/49 | €146,762 | €163,351 | +€16,589 | +11.3% |
| Equity | 10/15 | €125,016 | €148,517 | +€23,501 | +18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,260 | €129,260 | +€23,000 | +21.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €104,400 | €127,400 | +€23,000 | +22.0% |
| Profit (loss) carried forward | 14 | €156 | €657 | +€501 | +322% |
| Amounts payable | 17/49 | €21,747 | €14,834 | -€6,913 | -31.8% |
| Amounts payable within one year | 42/48 | €21,747 | €14,834 | -€6,913 | -31.8% |
| Trade debts | 44 | €113 | - | -€113 | |
| Suppliers | 440/4 | €113 | - | -€113 | |
| Taxes, remuneration and social security | 45 | - | €13,200 | +€13,200 | |
| Taxes | 450/3 | - | €13,200 | +€13,200 | |
| Other amounts payable | 47/48 | €21,634 | €1,634 | -€20,000 | -92.4% |
| Turnover | 70 | €76,250 | €72,109 | -€4,141 | -5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,074 | - | -€23,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €395 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €928 | +€417 | +81.5% |
| Gross operating margin | 9900 | €55,461 | €36,567 | -€18,894 | -34.1% |
| Operating profit (loss) | 9901 | €54,555 | €35,244 | -€19,311 | -35.4% |
| Financial income | 75/76B | €1,630 | €1,723 | +€93 | +5.7% |
| Recurring financial income | 75 | €1,630 | €1,723 | +€93 | +5.7% |
| Financial charges | 65/66B | €174 | €165 | -€9 | -5.0% |
| Recurring financial charges | 65 | €174 | €165 | -€9 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €56,011 | €36,802 | -€19,209 | -34.3% |
| Income taxes | 67/77 | €11,982 | €13,301 | +€1,319 | +11.0% |
| Profit (loss) for the period | 9904 | €44,029 | €23,501 | -€20,528 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,029 | €23,501 | -€20,528 | -46.6% |
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 15 October 2026 via checked.be.