ALKAline: 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.
ALKAline
Largest movements
- Tangible fixed assets -€36,377
down €36,377 (-58.6%), from €62,099 to €25,722
of which Plant, machinery and equipment: -€29,917
- Stocks and contracts +€17,620
new in 2025: €17,620
- Receivables within one year +€17,446
up €17,446 (+25.6%), from €68,170 to €85,615
of which Other amounts receivable: +€9,770
- Cash +€5,677
up €5,677 (+74.2%), from €7,649 to €13,326
mainly Depreciation (+€36,377) and Net result for the year (+€8,398)
- Debts after one year -€8,614
down €8,614 (-79.5%), from €10,829 to €2,215
- Reserves +€8,398
up €8,398 (+8.8%), from €95,886 to €104,284
- Tax, wage and social debts +€2,127
up €2,127 (+2016.0%), from €106 to €2,233
- Trade debts +€1,916
up €1,916 (+10.1%), from €18,948 to €20,865
- Gross operating margin +€14,832
up €14,832 (+40.3%), from €36,846 to €51,677
- Taxes +€4,065
up €4,065, from -€1,938 to €2,127
- Depreciation +€1,430
up €1,430 (+4.1%), from €34,947 to €36,377
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 | €139,077 | €143,210 | +€4,133 | +3.0% |
| Fixed assets | 21/28 | €62,099 | €25,722 | -€36,377 | -58.6% |
| Tangible fixed assets | 22/27 | €62,099 | €25,722 | -€36,377 | -58.6% |
| Plant, machinery and equipment | 23 | €34,829 | €4,913 | -€29,917 | -85.9% |
| Furniture and vehicles | 24 | €27,270 | €20,810 | -€6,460 | -23.7% |
| Current assets | 29/58 | €76,978 | €117,487 | +€40,510 | +52.6% |
| Stocks and contracts in progress | 3 | - | €17,620 | +€17,620 | |
| Stocks | 30/36 | - | €17,620 | +€17,620 | |
| Amounts receivable within one year | 40/41 | €68,170 | €85,615 | +€17,446 | +25.6% |
| Trade receivables | 40 | €22,164 | €29,840 | +€7,676 | +34.6% |
| Other amounts receivable | 41 | €46,006 | €55,776 | +€9,770 | +21.2% |
| Cash at bank and in hand | 54/58 | €7,649 | €13,326 | +€5,677 | +74.2% |
| Deferred charges and accrued income | 490/1 | €1,159 | €926 | -€233 | -20.1% |
| Total equity and liabilities | 10/49 | €139,077 | €143,210 | +€4,133 | +3.0% |
| Equity | 10/15 | €100,886 | €109,284 | +€8,398 | +8.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,886 | €104,284 | +€8,398 | +8.8% |
| Distributable reserves | 133 | €95,886 | €104,284 | +€8,398 | +8.8% |
| Amounts payable | 17/49 | €38,191 | €33,926 | -€4,265 | -11.2% |
| Amounts payable after more than one year | 17 | €10,829 | €2,215 | -€8,614 | -79.5% |
| Financial debts | 170/4 | €10,829 | €2,215 | -€8,614 | -79.5% |
| Amounts payable within one year | 42/48 | €27,362 | €31,711 | +€4,349 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €8,236 | €8,614 | +€378 | +4.6% |
| Trade debts | 44 | €18,948 | €20,865 | +€1,916 | +10.1% |
| Suppliers | 440/4 | €18,948 | €20,865 | +€1,916 | +10.1% |
| Taxes, remuneration and social security | 45 | €106 | €2,233 | +€2,127 | +2016.0% |
| Taxes | 450/3 | €106 | €2,233 | +€2,127 | +2016.0% |
| Other amounts payable | 47/48 | €72 | - | -€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,947 | €36,377 | +€1,430 | +4.1% |
| Other operating charges | 640/8 | €1,599 | €1,217 | -€382 | -23.9% |
| Gross operating margin | 9900 | €36,846 | €51,677 | +€14,832 | +40.3% |
| Operating profit (loss) | 9901 | €300 | €14,083 | +€13,784 | +4602.0% |
| Financial income | 75/76B | €12 | €9 | -€3 | -24.3% |
| Recurring financial income | 75 | €12 | €9 | -€3 | -24.3% |
| Financial charges | 65/66B | €3,177 | €3,567 | +€390 | +12.3% |
| Recurring financial charges | 65 | €3,177 | €3,567 | +€390 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,865 | €10,525 | +€13,391 | |
| Income taxes | 67/77 | -€1,938 | €2,127 | +€4,065 | |
| Profit (loss) for the period | 9904 | -€927 | €8,398 | +€9,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€927 | €8,398 | +€9,325 |
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 10 October 2026 via checked.be.