ALSCHWIM: what changed
Two fiscal 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.
ALSCHWIM
Largest movements
- Cash +€326,340
up €326,340 (+6209.5%), from €5,256 to €331,596
mainly Net result for the year (+€207,997) and Investment in fixed assets (net) (+€154,964)
- Tangible fixed assets -€158,973
down €158,973 (-89.9%), from €176,896 to €17,923
- Reserves +€207,997
up €207,997 (+84335.7%), from €247 to €208,244
of which Distributable reserves: +€197,597
- Other debts -€58,861
no longer reported in 2025 (was €58,861)
- Tax, wage and social debts +€20,800
new in 2025: €20,800
- Financial income +€315,036
new in 2025: €315,036
of which Financial income: +€315,036
- Taxes +€91,812
new in 2025: €91,812
- Gross operating margin -€15,920
down €15,920, from €7,757 to -€8,163
- Purchases and services +€15,920
up €15,920 (+350.2%), from €4,546 to €20,465
- Depreciation -€6,191
down €6,191 (-60.7%), from €10,200 to €4,009
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 | €182,151 | €352,087 | +€169,936 | +93.3% |
| Fixed assets | 21/28 | €176,896 | €17,923 | -€158,973 | -89.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €176,896 | €17,923 | -€158,973 | -89.9% |
| Land and buildings | 22 | €176,896 | €17,923 | -€158,973 | -89.9% |
| Current assets | 29/58 | €5,256 | €334,165 | +€328,909 | +6258.4% |
| Amounts receivable within one year | 40/41 | - | €2,569 | +€2,569 | |
| Other amounts receivable | 41 | - | €2,569 | +€2,569 | |
| Cash at bank and in hand | 54/58 | €5,256 | €331,596 | +€326,340 | +6209.5% |
| Total equity and liabilities | 10/49 | €182,151 | €352,087 | +€169,936 | +93.3% |
| Equity | 10/15 | €123,291 | €331,288 | +€207,997 | +168.7% |
| Contributions | 10/11 | €262,767 | €262,767 | = | 0.0% |
| Capital | 10 | €262,767 | €262,767 | = | 0.0% |
| Issued capital | 100 | €262,767 | €262,767 | = | 0.0% |
| Reserves | 13 | €247 | €208,244 | +€207,997 | +84335.7% |
| Non-distributable reserves | 130/1 | €247 | €10,646 | +€10,400 | +4216.8% |
| Legal reserve | 130 | €247 | €10,646 | +€10,400 | +4216.8% |
| Distributable reserves | 133 | - | €197,597 | +€197,597 | |
| Profit (loss) carried forward | 14 | -€139,723 | -€139,723 | = | 0.0% |
| Amounts payable | 17/49 | €58,861 | €20,800 | -€38,061 | -64.7% |
| Amounts payable within one year | 42/48 | €58,861 | €20,800 | -€38,061 | -64.7% |
| Taxes, remuneration and social security | 45 | - | €20,800 | +€20,800 | |
| Taxes | 450/3 | - | €20,800 | +€20,800 | |
| Other amounts payable | 47/48 | €58,861 | - | -€58,861 | |
| Turnover | 70 | €12,303 | €12,303 | = | 0.0% |
| Non-recurring operating income | 76A | - | €315,036 | +€315,036 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,546 | €20,465 | +€15,920 | +350.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,200 | €4,009 | -€6,191 | -60.7% |
| Other operating charges | 640/8 | €4,959 | €3,004 | -€1,955 | -39.4% |
| Gross operating margin | 9900 | €7,757 | -€8,163 | -€15,920 | |
| Operating profit (loss) | 9901 | -€7,402 | -€15,175 | -€7,773 | -105.0% |
| Financial income | 75/76B | - | €315,036 | +€315,036 | |
| Recurring financial income | 75 | - | €315,036 | +€315,036 | |
| Non-recurring financial income | 76B | - | €315,036 | +€315,036 | |
| Financial charges | 65/66B | €45 | €51 | +€6 | +14.1% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,447 | €299,809 | +€307,256 | |
| Income taxes | 67/77 | - | €91,812 | +€91,812 | |
| Profit (loss) for the period | 9904 | -€7,447 | €207,997 | +€215,444 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,447 | €207,997 | +€215,444 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.