ALIMENTATION DU CENTRE: 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.
ALIMENTATION DU CENTRE
Largest movements
- Tangible fixed assets -€18,860
down €18,860 (-13.9%), from €135,639 to €116,779
of which Other tangible fixed assets: -€16,561
- Receivables within one year +€3,405
up €3,405 (+191%), from €1,780 to €5,185
of which Trade receivables: +€4,590
- Cash -€3,087
down €3,087 (-29.7%), from €10,386 to €7,299
mainly Net result for the year (-€21,744) and Trade debts (-€20,753)
- Stocks and contracts -€1,817
down €1,817 (-7.0%), from €25,778 to €23,961
- Profit (loss) carried forward -€21,744
down €21,744, from €14,528 to -€7,217
- Trade debts -€20,753
no longer reported in 2025 (was €20,753)
- Debts after one year +€18,859
new in 2025: €18,859
- Other debts +€2,925
up €2,925 (+12.1%), from €24,115 to €27,040
- Staff costs -€6,280
down €6,280 (-96.9%), from €6,478 to €198
- Gross operating margin -€4,148
down €4,148 (-74.5%), from €5,564 to €1,416
- Other operating charges -€3,130
no longer reported in 2025 (was €3,130)
- Depreciation -€1,367
down €1,367 (-6.8%), from €20,227 to €18,860
- Financial charges -€69
down €69 (-6.7%), from €1,026 to €957
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 | €173,583 | €153,453 | -€20,129 | -11.6% |
| Fixed assets | 21/28 | €135,639 | €116,779 | -€18,860 | -13.9% |
| Tangible fixed assets | 22/27 | €135,639 | €116,779 | -€18,860 | -13.9% |
| Land and buildings | 22 | €11,060 | €11,060 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,266 | - | -€1,266 | |
| Furniture and vehicles | 24 | €1,147 | €114 | -€1,033 | -90.1% |
| Other tangible fixed assets | 26 | €122,165 | €105,605 | -€16,561 | -13.6% |
| Current assets | 29/58 | €37,944 | €36,674 | -€1,270 | -3.3% |
| Stocks and contracts in progress | 3 | €25,778 | €23,961 | -€1,817 | -7.0% |
| Stocks | 30/36 | €25,778 | €23,961 | -€1,817 | -7.0% |
| Amounts receivable within one year | 40/41 | €1,780 | €5,185 | +€3,405 | +191% |
| Trade receivables | 40 | - | €4,590 | +€4,590 | |
| Other amounts receivable | 41 | €1,780 | €594 | -€1,185 | -66.6% |
| Cash at bank and in hand | 54/58 | €10,386 | €7,299 | -€3,087 | -29.7% |
| Deferred charges and accrued income | 490/1 | - | €230 | +€230 | |
| Total equity and liabilities | 10/49 | €173,583 | €153,453 | -€20,129 | -11.6% |
| Equity | 10/15 | €128,497 | €106,753 | -€21,744 | -16.9% |
| Contributions | 10/11 | €20,832 | €20,832 | = | 0.0% |
| Reserves | 13 | €93,138 | €93,138 | = | 0.0% |
| Distributable reserves | 133 | €93,138 | €93,138 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,528 | -€7,217 | -€21,744 | |
| Amounts payable | 17/49 | €45,085 | €46,700 | +€1,615 | +3.6% |
| Amounts payable after more than one year | 17 | - | €18,859 | +€18,859 | |
| Trade debts | 175 | - | €18,859 | +€18,859 | |
| Amounts payable within one year | 42/48 | €45,004 | €27,544 | -€17,460 | -38.8% |
| Trade debts | 44 | €20,753 | - | -€20,753 | |
| Suppliers | 440/4 | €20,753 | - | -€20,753 | |
| Taxes, remuneration and social security | 45 | €136 | €503 | +€367 | +270% |
| Taxes | 450/3 | €136 | €503 | +€367 | +270% |
| Other amounts payable | 47/48 | €24,115 | €27,040 | +€2,925 | +12.1% |
| Accrued charges and deferred income | 492/3 | €81 | €297 | +€216 | +265% |
| Remuneration, social security and pensions | 62 | €6,478 | €198 | -€6,280 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,227 | €18,860 | -€1,367 | -6.8% |
| Other operating charges | 640/8 | €3,130 | - | -€3,130 | |
| Non-recurring operating charges | 66A | - | €3,223 | +€3,223 | |
| Gross operating margin | 9900 | €5,564 | €1,416 | -€4,148 | -74.5% |
| Operating profit (loss) | 9901 | -€24,271 | -€20,864 | +€3,407 | +14.0% |
| Financial income | 75/76B | €208 | €218 | +€9 | +4.5% |
| Recurring financial income | 75 | €208 | €218 | +€9 | +4.5% |
| Financial charges | 65/66B | €1,026 | €957 | -€69 | -6.7% |
| Recurring financial charges | 65 | €1,026 | €957 | -€69 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,089 | -€21,604 | +€3,485 | +13.9% |
| Income taxes | 67/77 | €139 | €141 | +€1 | +1.1% |
| Profit (loss) for the period | 9904 | -€25,228 | -€21,744 | +€3,483 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,228 | -€21,744 | +€3,483 | +13.8% |
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 18 October 2026 via checked.be.