ALKAN: what changed
Two fiscal 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.
ALKAN
Largest movements
- Tangible fixed assets -€2,056
down €2,056 (-37.3%), from €5,519 to €3,463
of which Furniture and vehicles: -€1,702
- Cash +€587
new in 2025: €587
mainly Depreciation (+€2,056) and Trade debts (+€715)
- Receivables within one year -€366
down €366 (-10.9%), from €3,362 to €2,995
of which Other amounts receivable: -€258
- Profit (loss) carried forward -€2,526
down €2,526 (-9.2%), from -€27,555 to -€30,081
- Trade debts +€715
up €715 (+13.0%), from €5,489 to €6,204
- Tax, wage and social debts +€683
new in 2025: €683
- Short-term financial debts -€674
no longer reported in 2025 (was €674)
- Gross operating margin +€14,415
up €14,415, from -€12,923 to €1,492
- Financial charges +€332
up €332 (+96.4%), from €344 to €676
- Other operating charges -€267
down €267 (-17.2%), from €1,554 to €1,286
- Depreciation +€150
up €150 (+7.8%), from €1,907 to €2,056
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 | €9,985 | €8,198 | -€1,788 | -17.9% |
| Fixed assets | 21/28 | €5,519 | €3,463 | -€2,056 | -37.3% |
| Tangible fixed assets | 22/27 | €5,519 | €3,463 | -€2,056 | -37.3% |
| Plant, machinery and equipment | 23 | €1,123 | €768 | -€355 | -31.6% |
| Furniture and vehicles | 24 | €4,396 | €2,695 | -€1,702 | -38.7% |
| Current assets | 29/58 | €4,466 | €4,735 | +€268 | +6.0% |
| Amounts receivable within one year | 40/41 | €3,362 | €2,995 | -€366 | -10.9% |
| Trade receivables | 40 | €436 | €327 | -€109 | -25.0% |
| Other amounts receivable | 41 | €2,926 | €2,668 | -€258 | -8.8% |
| Cash at bank and in hand | 54/58 | - | €587 | +€587 | |
| Deferred charges and accrued income | 490/1 | €1,105 | €1,153 | +€48 | +4.4% |
| Total equity and liabilities | 10/49 | €9,985 | €8,198 | -€1,788 | -17.9% |
| Equity | 10/15 | -€8,929 | -€11,454 | -€2,526 | -28.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €76 | €76 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76 | €76 | = | 0.0% |
| Reserves not available under the articles | 1311 | €76 | €76 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,555 | -€30,081 | -€2,526 | -9.2% |
| Amounts payable | 17/49 | €18,914 | €19,652 | +€738 | +3.9% |
| Amounts payable within one year | 42/48 | €18,914 | €19,652 | +€738 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 43 | €674 | - | -€674 | |
| Credit institutions | 430/8 | €674 | - | -€674 | |
| Trade debts | 44 | €5,489 | €6,204 | +€715 | +13.0% |
| Suppliers | 440/4 | €5,489 | €6,204 | +€715 | +13.0% |
| Taxes, remuneration and social security | 45 | - | €683 | +€683 | |
| Taxes | 450/3 | - | €683 | +€683 | |
| Other amounts payable | 47/48 | €2,750 | €2,764 | +€14 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,907 | €2,056 | +€150 | +7.8% |
| Other operating charges | 640/8 | €1,554 | €1,286 | -€267 | -17.2% |
| Gross operating margin | 9900 | -€12,923 | €1,492 | +€14,415 | |
| Operating profit (loss) | 9901 | -€16,383 | -€1,850 | +€14,533 | +88.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2950.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2950.0% |
| Financial charges | 65/66B | €344 | €676 | +€332 | +96.4% |
| Recurring financial charges | 65 | €344 | €676 | +€332 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,727 | -€2,526 | +€14,202 | +84.9% |
| Profit (loss) for the period | 9904 | -€16,727 | -€2,526 | +€14,202 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,727 | -€2,526 | +€14,202 | +84.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.