ALPLAC'ART: what changed
ALPLAC'ART
Largest movements
- Stocks and contracts +€13,743
up €13,743 (+36.9%), from €37,208 to €50,951
of which Contracts in progress: +€18,829
- Tangible fixed assets -€5,893
no longer reported in 2025 (was €5,893)
- Receivables within one year +€740
up €740 (+5.7%), from €13,032 to €13,772
of which Other amounts receivable: +€2,764
- Profit (loss) carried forward -€28,048
down €28,048 (-167%), from -€16,823 to -€44,870
- Advances received +€18,829
up €18,829 (+170%), from €11,059 to €29,888
- Trade debts +€10,410
up €10,410 (+491%), from €2,119 to €12,529
- Other debts +€10,000
new in 2025: €10,000
- Short-term financial debts -€2,601
down €2,601 (-6.2%), from €41,987 to €39,386
- Gross operating margin -€35,703
down €35,703 (-56.4%), from €63,329 to €27,626
- Staff costs -€13,153
down €13,153 (-22.2%), from €59,380 to €46,227
- Other operating charges +€3,416
up €3,416 (+596%), from €573 to €3,989
- Depreciation -€1,884
no longer reported in 2025 (was €1,884)
- Financial charges +€963
up €963 (+21.4%), from €4,503 to €5,467
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,803 | €67,393 | +€8,590 | +14.6% |
| Fixed assets | 21/28 | €8,563 | €2,670 | -€5,893 | -68.8% |
| Tangible fixed assets | 22/27 | €5,893 | - | -€5,893 | |
| Furniture and vehicles | 24 | €5,893 | - | -€5,893 | |
| Financial fixed assets | 28 | €2,670 | €2,670 | = | 0.0% |
| Current assets | 29/58 | €50,240 | €64,723 | +€14,483 | +28.8% |
| Stocks and contracts in progress | 3 | €37,208 | €50,951 | +€13,743 | +36.9% |
| Stocks | 30/36 | €26,149 | €21,063 | -€5,086 | -19.5% |
| Contracts in progress | 37 | €11,059 | €29,888 | +€18,829 | +170% |
| Amounts receivable within one year | 40/41 | €13,032 | €13,772 | +€740 | +5.7% |
| Trade receivables | 40 | €12,806 | €10,782 | -€2,024 | -15.8% |
| Other amounts receivable | 41 | €227 | €2,990 | +€2,764 | +1,219% |
| Total equity and liabilities | 10/49 | €58,803 | €67,393 | +€8,590 | +14.6% |
| Equity | 10/15 | €3,637 | -€24,410 | -€28,048 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,823 | -€44,870 | -€28,048 | -167% |
| Amounts payable | 17/49 | €55,166 | €91,803 | +€36,638 | +66.4% |
| Amounts payable within one year | 42/48 | €55,166 | €91,803 | +€36,638 | +66.4% |
| Financial debts | 43 | €41,987 | €39,386 | -€2,601 | -6.2% |
| Credit institutions | 430/8 | €41,987 | €39,386 | -€2,601 | -6.2% |
| Trade debts | 44 | €2,119 | €12,529 | +€10,410 | +491% |
| Suppliers | 440/4 | €2,119 | €12,529 | +€10,410 | +491% |
| Advances received on contracts in progress | 46 | €11,059 | €29,888 | +€18,829 | +170% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Non-recurring operating income | 76A | - | €1,132 | +€1,132 | |
| Remuneration, social security and pensions | 62 | €59,380 | €46,227 | -€13,153 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,884 | - | -€1,884 | |
| Other operating charges | 640/8 | €573 | €3,989 | +€3,416 | +596% |
| Gross operating margin | 9900 | €63,329 | €27,626 | -€35,703 | -56.4% |
| Operating profit (loss) | 9901 | €1,492 | -€22,591 | -€24,083 | |
| Financial income | 75/76B | €101 | €10 | -€91 | -90.1% |
| Recurring financial income | 75 | €101 | €10 | -€91 | -90.1% |
| Financial charges | 65/66B | €4,503 | €5,467 | +€963 | +21.4% |
| Recurring financial charges | 65 | €4,503 | €5,467 | +€963 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,911 | -€28,048 | -€25,137 | -864% |
| Profit (loss) for the period | 9904 | -€2,911 | -€28,048 | -€25,137 | -864% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,911 | -€28,048 | -€25,137 | -864% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.