ALSA-CARS: 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.
ALSA-CARS
Largest movements
- Stocks and contracts -€62,180
down €62,180 (-16.8%), from €370,735 to €308,555
- Cash +€5,137
up €5,137 (+5,672%), from €91 to €5,228
mainly Other debts (+€71,616) and Stocks and contracts (+€62,180)
- Trade debts -€142,758
down €142,758 (-94.7%), from €150,715 to €7,957
- Other debts +€71,616
up €71,616 (+130%), from €55,073 to €126,689
- Profit (loss) carried forward +€13,439
up €13,439 (+9.1%), from €148,319 to €161,758
- Purchases and services +€292,568
up €292,568 (+41.9%), from €698,872 to €991,441
- Gross operating margin +€9,293
up €9,293 (+60.5%), from €15,368 to €24,661
- Taxes +€1,905
up €1,905 (+82.6%), from €2,308 to €4,213
- Other operating charges +€1,900
up €1,900 (+40.8%), from €4,657 to €6,557
- Financial income +€627
up €627 (+246%), from €255 to €882
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 | €385,061 | €327,327 | -€57,734 | -15.0% |
| Fixed assets | 21/28 | €3,949 | €2,864 | -€1,085 | -27.5% |
| Tangible fixed assets | 22/27 | €3,949 | €2,864 | -€1,085 | -27.5% |
| Plant, machinery and equipment | 23 | €2,962 | €2,224 | -€738 | -24.9% |
| Furniture and vehicles | 24 | €987 | €640 | -€347 | -35.2% |
| Current assets | 29/58 | €381,112 | €324,463 | -€56,649 | -14.9% |
| Stocks and contracts in progress | 3 | €370,735 | €308,555 | -€62,180 | -16.8% |
| Stocks | 30/36 | €370,735 | €308,555 | -€62,180 | -16.8% |
| Amounts receivable within one year | 40/41 | €10,287 | €10,560 | +€274 | +2.7% |
| Trade receivables | 40 | €5,100 | €10,560 | +€5,460 | +107% |
| Other amounts receivable | 41 | €5,187 | €0 | -€5,187 | -100% |
| Cash at bank and in hand | 54/58 | €91 | €5,228 | +€5,137 | +5,672% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €385,061 | €327,327 | -€57,734 | -15.0% |
| Equity | 10/15 | €168,779 | €182,218 | +€13,439 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,319 | €161,758 | +€13,439 | +9.1% |
| Amounts payable | 17/49 | €216,282 | €145,109 | -€71,173 | -32.9% |
| Amounts payable within one year | 42/48 | €216,259 | €145,109 | -€71,150 | -32.9% |
| Trade debts | 44 | €150,715 | €7,957 | -€142,758 | -94.7% |
| Suppliers | 440/4 | €150,715 | €7,957 | -€142,758 | -94.7% |
| Taxes, remuneration and social security | 45 | €10,471 | €10,463 | -€8 | -0.1% |
| Taxes | 450/3 | €10,471 | €10,463 | -€8 | -0.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €55,073 | €126,689 | +€71,616 | +130% |
| Accrued charges and deferred income | 492/3 | €23 | €0 | -€23 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €698,872 | €991,441 | +€292,568 | +41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €1,085 | +€317 | +41.2% |
| Other operating charges | 640/8 | €4,657 | €6,557 | +€1,900 | +40.8% |
| Gross operating margin | 9900 | €15,368 | €24,661 | +€9,293 | +60.5% |
| Operating profit (loss) | 9901 | €9,942 | €17,019 | +€7,077 | +71.2% |
| Financial income | 75/76B | €255 | €882 | +€627 | +246% |
| Recurring financial income | 75 | €255 | €882 | +€627 | +246% |
| Financial charges | 65/66B | €796 | €249 | -€547 | -68.7% |
| Recurring financial charges | 65 | €796 | €249 | -€547 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €9,401 | €17,652 | +€8,251 | +87.8% |
| Income taxes | 67/77 | €2,308 | €4,213 | +€1,905 | +82.6% |
| Profit (loss) for the period | 9904 | €7,094 | €13,439 | +€6,345 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,094 | €13,439 | +€6,345 | +89.4% |
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 29 October 2026 via checked.be.