ALKOBIS: 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.
ALKOBIS
Largest movements
- Cash +€207,571
up €207,571 (+387%), from €53,604 to €261,174
mainly Net result for the year (+€227,883) and Depreciation (+€87,880)
- Tangible fixed assets -€84,661
down €84,661 (-7.5%), from €1.1m to €1.0m
of which Land and buildings: -€48,913
- Current investments -€17,385
down €17,385 (-4.9%), from €356,283 to €338,898
- Reserves +€227,883
up €227,883 (+15.6%), from €1.5m to €1.7m
- Other debts -€178,445
down €178,445 (-97.0%), from €184,013 to €5,568
- Tax, wage and social debts +€66,638
up €66,638 (+623%), from €10,699 to €77,337
of which Taxes: +€66,638
- Gross operating margin +€385,161
up €385,161 (+795%), from €48,427 to €433,588
- Taxes +€104,615
up €104,615 (+3,648%), from €2,868 to €107,482
- Depreciation +€9,672
up €9,672 (+12.4%), from €78,207 to €87,880
- Financial income -€7,406
down €7,406 (-77.2%), from €9,593 to €2,186
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 | €1,554,721 | €1,675,766 | +€121,044 | +7.8% |
| Fixed assets | 21/28 | €1,124,272 | €1,039,611 | -€84,661 | -7.5% |
| Tangible fixed assets | 22/27 | €1,124,272 | €1,039,611 | -€84,661 | -7.5% |
| Land and buildings | 22 | €679,331 | €630,418 | -€48,913 | -7.2% |
| Plant, machinery and equipment | 23 | €1,403 | €554 | -€849 | -60.5% |
| Furniture and vehicles | 24 | €78,664 | €55,031 | -€23,633 | -30.0% |
| Other tangible fixed assets | 26 | €364,873 | €353,608 | -€11,266 | -3.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €430,449 | €636,155 | +€205,706 | +47.8% |
| Amounts receivable within one year | 40/41 | €4,868 | €21,035 | +€16,167 | +332% |
| Trade receivables | 40 | €4,028 | €21,035 | +€17,007 | +422% |
| Other amounts receivable | 41 | €840 | €0 | -€840 | -100% |
| Current investments | 50/53 | €356,283 | €338,898 | -€17,385 | -4.9% |
| Cash at bank and in hand | 54/58 | €53,604 | €261,174 | +€207,571 | +387% |
| Deferred charges and accrued income | 490/1 | €15,695 | €15,048 | -€647 | -4.1% |
| Total equity and liabilities | 10/49 | €1,554,721 | €1,675,766 | +€121,044 | +7.8% |
| Equity | 10/15 | €1,354,899 | €1,582,782 | +€227,883 | +16.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,460,792 | €1,688,675 | +€227,883 | +15.6% |
| Distributable reserves | 133 | €1,460,792 | €1,688,675 | +€227,883 | +15.6% |
| Profit (loss) carried forward | 14 | -€120,893 | -€120,893 | = | 0.0% |
| Amounts payable | 17/49 | €199,822 | €92,984 | -€106,838 | -53.5% |
| Amounts payable within one year | 42/48 | €198,714 | €86,782 | -€111,931 | -56.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,001 | €3,877 | -€124 | -3.1% |
| Suppliers | 440/4 | €4,001 | €3,877 | -€124 | -3.1% |
| Taxes, remuneration and social security | 45 | €10,699 | €77,337 | +€66,638 | +623% |
| Taxes | 450/3 | €10,699 | €77,337 | +€66,638 | +623% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €184,013 | €5,568 | -€178,445 | -97.0% |
| Accrued charges and deferred income | 492/3 | €1,109 | €6,202 | +€5,093 | +459% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Remuneration, social security and pensions | 62 | -€917 | €0 | +€917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,207 | €87,880 | +€9,672 | +12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,862 | €6,027 | +€165 | +2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €48,427 | €433,588 | +€385,161 | +795% |
| Operating profit (loss) | 9901 | -€34,726 | €339,681 | +€374,407 | |
| Financial income | 75/76B | €9,593 | €2,186 | -€7,406 | -77.2% |
| Recurring financial income | 75 | €9,593 | €2,186 | -€7,406 | -77.2% |
| Financial charges | 65/66B | €4,141 | €6,502 | +€2,362 | +57.0% |
| Recurring financial charges | 65 | €4,141 | €6,502 | +€2,362 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,274 | €335,365 | +€364,639 | |
| Income taxes | 67/77 | €2,868 | €107,482 | +€104,615 | +3,648% |
| Profit (loss) for the period | 9904 | -€32,142 | €227,883 | +€260,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,142 | €227,883 | +€260,024 |
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 16 October 2026 via checked.be.