ALSA CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year -€749
down €749 (-19.9%), from €3,761 to €3,012
- Tangible fixed assets -€644
down €644 (-50.0%), from €1,287 to €643
- Cash +€371
up €371 (+17.4%), from €2,134 to €2,505
mainly Receivables within one year (+€749) and Short-term financial debts (+€656)
- Profit (loss) carried forward -€1,678
down €1,678 (-14.2%), from -€11,818 to -€13,496
- Short-term financial debts +€656
new in 2025: €656
- Turnover +€95,756
up €95,756 (+82.2%), from €116,427 to €212,183
- Purchases and services +€91,880
up €91,880 (+77.2%), from €118,990 to €210,870
- Gross operating margin +€3,877
up €3,877, from -€2,563 to €1,314
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 | €7,182 | €6,160 | -€1,022 | -14.2% |
| Fixed assets | 21/28 | €1,287 | €643 | -€644 | -50.0% |
| Tangible fixed assets | 22/27 | €1,287 | €643 | -€644 | -50.0% |
| Furniture and vehicles | 24 | €1,287 | €643 | -€644 | -50.0% |
| Current assets | 29/58 | €5,895 | €5,517 | -€378 | -6.4% |
| Amounts receivable within one year | 40/41 | €3,761 | €3,012 | -€749 | -19.9% |
| Other amounts receivable | 41 | €3,761 | €3,012 | -€749 | -19.9% |
| Cash at bank and in hand | 54/58 | €2,134 | €2,505 | +€371 | +17.4% |
| Total equity and liabilities | 10/49 | €7,182 | €6,160 | -€1,022 | -14.2% |
| Equity | 10/15 | -€5,318 | -€6,996 | -€1,678 | -31.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,818 | -€13,496 | -€1,678 | -14.2% |
| Amounts payable | 17/49 | €12,500 | €13,156 | +€656 | +5.2% |
| Amounts payable within one year | 42/48 | €12,500 | €13,156 | +€656 | +5.2% |
| Financial debts | 43 | - | €656 | +€656 | |
| Credit institutions | 430/8 | - | €656 | +€656 | |
| Other amounts payable | 47/48 | €12,500 | €12,500 | = | 0.0% |
| Turnover | 70 | €116,427 | €212,183 | +€95,756 | +82.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €118,990 | €210,870 | +€91,880 | +77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643 | €643 | = | 0.0% |
| Other operating charges | 640/8 | €2,922 | €2,227 | -€695 | -23.8% |
| Gross operating margin | 9900 | -€2,563 | €1,314 | +€3,877 | |
| Operating profit (loss) | 9901 | -€6,128 | -€1,556 | +€4,572 | +74.6% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €439 | €142 | -€297 | -67.7% |
| Recurring financial charges | 65 | €439 | €142 | -€297 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,567 | -€1,678 | +€4,889 | +74.4% |
| Profit (loss) for the period | 9904 | -€6,567 | -€1,678 | +€4,889 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,567 | -€1,678 | +€4,889 | +74.4% |
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 10 October 2026 via checked.be.