ALSHAM: 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.
ALSHAM
Largest movements
- Receivables within one year -€2,294
down €2,294 (-12.7%), from €18,112 to €15,818
of which Trade receivables: -€2,466
- Cash -€1,276
down €1,276 (-70.4%), from €1,811 to €535
mainly Other debts (-€6,101)
- Other debts -€6,101
down €6,101 (-69.2%), from €8,817 to €2,716
- Trade debts +€988
up €988 (+59.5%), from €1,661 to €2,648
- Tax, wage and social debts +€892
up €892 (+40.5%), from €2,203 to €3,095
- Profit (loss) carried forward +€652
up €652 (+10.4%), from €6,243 to €6,895
- Turnover -€28,793
no longer reported in 2025 (was €28,793)
- Purchases and services -€20,796
no longer reported in 2025 (was €20,796)
- Gross operating margin -€5,525
down €5,525 (-69.1%), from €7,997 to €2,472
- Taxes -€1,199
down €1,199 (-54.4%), from €2,203 to €1,004
- Financial income -€882
no longer reported in 2025 (was €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.
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 | €19,923 | €16,354 | -€3,570 | -17.9% |
| Current assets | 29/58 | €19,923 | €16,354 | -€3,570 | -17.9% |
| Amounts receivable within one year | 40/41 | €18,112 | €15,818 | -€2,294 | -12.7% |
| Trade receivables | 40 | €18,100 | €15,634 | -€2,466 | -13.6% |
| Other amounts receivable | 41 | €12 | €184 | +€172 | +1438.9% |
| Cash at bank and in hand | 54/58 | €1,811 | €535 | -€1,276 | -70.4% |
| Total equity and liabilities | 10/49 | €19,923 | €16,354 | -€3,570 | -17.9% |
| Equity | 10/15 | €7,243 | €7,895 | +€652 | +9.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,243 | €6,895 | +€652 | +10.4% |
| Amounts payable | 17/49 | €12,681 | €8,459 | -€4,222 | -33.3% |
| Amounts payable within one year | 42/48 | €12,681 | €8,459 | -€4,222 | -33.3% |
| Trade debts | 44 | €1,661 | €2,648 | +€988 | +59.5% |
| Suppliers | 440/4 | €1,661 | €2,648 | +€988 | +59.5% |
| Taxes, remuneration and social security | 45 | €2,203 | €3,095 | +€892 | +40.5% |
| Taxes | 450/3 | €2,203 | €3,095 | +€892 | +40.5% |
| Other amounts payable | 47/48 | €8,817 | €2,716 | -€6,101 | -69.2% |
| Turnover | 70 | €28,793 | - | -€28,793 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,796 | - | -€20,796 | |
| Other operating charges | 640/8 | - | €726 | +€726 | |
| Gross operating margin | 9900 | €7,997 | €2,472 | -€5,525 | -69.1% |
| Operating profit (loss) | 9901 | €7,997 | €1,746 | -€6,251 | -78.2% |
| Financial income | 75/76B | €882 | - | -€882 | |
| Recurring financial income | 75 | €882 | - | -€882 | |
| Financial charges | 65/66B | €67 | €90 | +€23 | +33.9% |
| Recurring financial charges | 65 | €67 | €90 | +€23 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €8,812 | €1,656 | -€7,156 | -81.2% |
| Income taxes | 67/77 | €2,203 | €1,004 | -€1,199 | -54.4% |
| Profit (loss) for the period | 9904 | €6,609 | €652 | -€5,957 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,609 | €652 | -€5,957 | -90.1% |
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 8 October 2026 via checked.be.