ALLIANCE KATR: 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.
ALLIANCE KATR
Largest movements
- Receivables within one year +€8,119
up €8,119 (+653%), from €1,243 to €9,362
of which Other amounts receivable: +€7,950
- Cash +€4,078
up €4,078 (+58.5%), from €6,972 to €11,050
mainly Net result for the year (+€48,665) and Stocks and contracts (+€1,627)
- Stocks and contracts -€1,627
down €1,627 (-80.8%), from €2,014 to €387
- Tangible fixed assets -€651
down €651 (-61.3%), from €1,061 to €410
- Profit (loss) carried forward +€48,665
up €48,665 (+34.0%), from -€143,237 to -€94,572
- Tax, wage and social debts -€22,743
down €22,743 (-44.3%), from €51,328 to €28,585
of which Taxes: -€11,410
- Trade debts -€13,409
down €13,409 (-56.6%), from €23,672 to €10,263
- Other debts -€2,595
down €2,595 (-3.4%), from €75,527 to €72,932
- Gross operating margin +€106,102
up €106,102 (+607%), from €17,477 to €123,578
- Turnover +€95,034
up €95,034 (+61.7%), from €154,057 to €249,092
- Staff costs -€86,697
down €86,697 (-58.7%), from €147,797 to €61,101
- Purchases and services -€33,237
down €33,237 (-20.4%), from €162,903 to €129,667
- Other operating charges +€7,923
up €7,923 (+953%), from €831 to €8,755
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 | €11,290 | €21,208 | +€9,919 | +87.9% |
| Fixed assets | 21/28 | €1,061 | €410 | -€651 | -61.3% |
| Tangible fixed assets | 22/27 | €1,061 | €410 | -€651 | -61.3% |
| Furniture and vehicles | 24 | €1,061 | €410 | -€651 | -61.3% |
| Current assets | 29/58 | €10,228 | €20,798 | +€10,570 | +103% |
| Stocks and contracts in progress | 3 | €2,014 | €387 | -€1,627 | -80.8% |
| Stocks | 30/36 | €2,014 | €387 | -€1,627 | -80.8% |
| Amounts receivable within one year | 40/41 | €1,243 | €9,362 | +€8,119 | +653% |
| Trade receivables | 40 | €1,243 | €1,412 | +€169 | +13.6% |
| Other amounts receivable | 41 | - | €7,950 | +€7,950 | |
| Cash at bank and in hand | 54/58 | €6,972 | €11,050 | +€4,078 | +58.5% |
| Total equity and liabilities | 10/49 | €11,290 | €21,208 | +€9,919 | +87.9% |
| Equity | 10/15 | -€139,237 | -€90,572 | +€48,665 | +35.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,237 | -€94,572 | +€48,665 | +34.0% |
| Amounts payable | 17/49 | €150,526 | €111,780 | -€38,746 | -25.7% |
| Amounts payable within one year | 42/48 | €150,526 | €111,780 | -€38,746 | -25.7% |
| Trade debts | 44 | €23,672 | €10,263 | -€13,409 | -56.6% |
| Suppliers | 440/4 | €23,672 | €10,263 | -€13,409 | -56.6% |
| Taxes, remuneration and social security | 45 | €51,328 | €28,585 | -€22,743 | -44.3% |
| Taxes | 450/3 | €22,984 | €11,573 | -€11,410 | -49.6% |
| Remuneration and social security | 454/9 | €28,344 | €17,011 | -€11,333 | -40.0% |
| Other amounts payable | 47/48 | €75,527 | €72,932 | -€2,595 | -3.4% |
| Turnover | 70 | €154,057 | €249,092 | +€95,034 | +61.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €162,903 | €129,667 | -€33,237 | -20.4% |
| Remuneration, social security and pensions | 62 | €147,797 | €61,101 | -€86,697 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €651 | €651 | = | 0.0% |
| Other operating charges | 640/8 | €831 | €8,755 | +€7,923 | +953% |
| Gross operating margin | 9900 | €17,477 | €123,578 | +€106,102 | +607% |
| Operating profit (loss) | 9901 | -€131,803 | €53,071 | +€184,875 | |
| Financial charges | 65/66B | €3,927 | €5,873 | +€1,946 | +49.6% |
| Recurring financial charges | 65 | €3,927 | €5,873 | +€1,946 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | -€135,730 | €47,198 | +€182,928 | |
| Income taxes | 67/77 | - | -€1,466 | -€1,466 | |
| Profit (loss) for the period | 9904 | -€135,730 | €48,665 | +€184,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€135,730 | €48,665 | +€184,394 |
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.