ALQUADENT: 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.
ALQUADENT
Largest movements
- Cash +€317,759
up €317,759 (+144.1%), from €220,465 to €538,224
mainly Net result for the year (+€253,706) and Depreciation (+€87,054)
- Tangible fixed assets -€57,211
down €57,211 (-5.2%), from €1.1m to €1.0m
- Receivables after one year -€55,000
no longer reported in 2025 (was €55,000)
- Receivables within one year -€33,388
down €33,388 (-87.1%), from €38,334 to €4,947
of which Other amounts receivable: -€36,115
- Deferred charges and accrued income +€26,975
up €26,975 (+700.1%), from €3,853 to €30,829
- Reserves +€126,466
up €126,466 (+48.7%), from €259,778 to €386,244
- Current portion of long-term debt +€80,341
up €80,341 (+117.8%), from €68,175 to €148,515
- Debts after one year -€63,086
down €63,086 (-6.2%), from €1.0m to €961,460
of which Financial debts: -€62,886
- Trade debts +€30,810
up €30,810 (+1105.5%), from €2,787 to €33,597
- Accrued charges and deferred income +€23,351
up €23,351 (+77.1%), from €30,269 to €53,620
- Gross operating margin +€311,248
up €311,248 (+138.8%), from €224,206 to €535,455
- Taxes +€77,792
up €77,792 (+42590.7%), from €183 to €77,975
- Staff costs +€27,046
up €27,046 (+71.5%), from €37,849 to €64,895
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 | €1,449,362 | €1,648,497 | +€199,136 | +13.7% |
| Fixed assets | 21/28 | €1,131,709 | €1,074,498 | -€57,211 | -5.1% |
| Tangible fixed assets | 22/27 | €1,106,711 | €1,049,499 | -€57,211 | -5.2% |
| Land and buildings | 22 | €580,250 | €568,574 | -€11,676 | -2.0% |
| Plant, machinery and equipment | 23 | €329,257 | €303,508 | -€25,749 | -7.8% |
| Furniture and vehicles | 24 | €11,050 | €6,293 | -€4,757 | -43.1% |
| Leasing and similar rights | 25 | €186,153 | €171,124 | -€15,029 | -8.1% |
| Financial fixed assets | 28 | €24,998 | €24,998 | = | 0.0% |
| Current assets | 29/58 | €317,653 | €574,000 | +€256,347 | +80.7% |
| Amounts receivable after more than one year | 29 | €55,000 | - | -€55,000 | |
| Other amounts receivable | 291 | €55,000 | - | -€55,000 | |
| Amounts receivable within one year | 40/41 | €38,334 | €4,947 | -€33,388 | -87.1% |
| Trade receivables | 40 | €3 | €2,731 | +€2,728 | +79754.7% |
| Other amounts receivable | 41 | €38,331 | €2,215 | -€36,115 | -94.2% |
| Cash at bank and in hand | 54/58 | €220,465 | €538,224 | +€317,759 | +144.1% |
| Deferred charges and accrued income | 490/1 | €3,853 | €30,829 | +€26,975 | +700.1% |
| Total equity and liabilities | 10/49 | €1,449,362 | €1,648,497 | +€199,136 | +13.7% |
| Equity | 10/15 | €264,778 | €391,244 | +€126,466 | +47.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €259,778 | €386,244 | +€126,466 | +48.7% |
| Distributable reserves | 133 | €259,778 | €386,244 | +€126,466 | +48.7% |
| Amounts payable | 17/49 | €1,184,584 | €1,257,253 | +€72,670 | +6.1% |
| Amounts payable after more than one year | 17 | €1,024,546 | €961,460 | -€63,086 | -6.2% |
| Financial debts | 170/4 | €1,024,346 | €961,460 | -€62,886 | -6.1% |
| Other amounts payable | 178/9 | €200 | - | -€200 | |
| Amounts payable within one year | 42/48 | €129,768 | €242,173 | +€112,405 | +86.6% |
| Current portion of amounts payable after more than one year | 42 | €68,175 | €148,515 | +€80,341 | +117.8% |
| Trade debts | 44 | €2,787 | €33,597 | +€30,810 | +1105.5% |
| Suppliers | 440/4 | €2,787 | €33,597 | +€30,810 | +1105.5% |
| Taxes, remuneration and social security | 45 | €15,179 | €10,821 | -€4,359 | -28.7% |
| Taxes | 450/3 | €7,893 | €16 | -€7,876 | -99.8% |
| Remuneration and social security | 454/9 | €7,287 | €10,804 | +€3,518 | +48.3% |
| Other amounts payable | 47/48 | €43,627 | €49,241 | +€5,614 | +12.9% |
| Accrued charges and deferred income | 492/3 | €30,269 | €53,620 | +€23,351 | +77.1% |
| Remuneration, social security and pensions | 62 | €37,849 | €64,895 | +€27,046 | +71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,375 | €87,054 | +€4,679 | +5.7% |
| Other operating charges | 640/8 | €179 | €2,741 | +€2,562 | +1431.0% |
| Gross operating margin | 9900 | €224,206 | €535,455 | +€311,248 | +138.8% |
| Operating profit (loss) | 9901 | €103,803 | €380,765 | +€276,962 | +266.8% |
| Financial income | 75/76B | €1 | €1,140 | +€1,139 | +167555.9% |
| Recurring financial income | 75 | €1 | €1,140 | +€1,139 | +167555.9% |
| Financial charges | 65/66B | €52,295 | €50,224 | -€2,071 | -4.0% |
| Recurring financial charges | 65 | €52,287 | €50,224 | -€2,063 | -3.9% |
| Non-recurring financial charges | 66B | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | €51,509 | €331,681 | +€280,172 | +543.9% |
| Income taxes | 67/77 | €183 | €77,975 | +€77,792 | +42590.7% |
| Profit (loss) for the period | 9904 | €51,326 | €253,706 | +€202,380 | +394.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,326 | €253,706 | +€202,380 | +394.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.