ALSHAM MARKET: 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.
ALSHAM MARKET
Largest movements
- Stocks and contracts +€50,000
up €50,000 (+143%), from €35,000 to €85,000
- Receivables within one year +€13,384
up €13,384 (+510%), from €2,623 to €16,007
of which Trade receivables: +€9,796
- Tangible fixed assets +€7,456
up €7,456 (+44.0%), from €16,939 to €24,395
of which Furniture and vehicles: +€5,515
- Other debts +€83,864
up €83,864 (+253%), from €33,114 to €116,979
- Profit (loss) carried forward -€55,279
down €55,279 (-3,639%), from -€1,519 to -€56,799
- Tax, wage and social debts +€29,343
up €29,343 (+1,699%), from €1,728 to €31,070
of which Remuneration and social security: +€28,617
- Trade debts +€11,852
up €11,852 (+49.5%), from €23,937 to €35,789
- Turnover +€592,879
up €592,879 (+2,086%), from €28,427 to €621,306
- Purchases and services +€567,600
up €567,600 (+2,008%), from €28,274 to €595,874
- Staff costs +€72,376
up €72,376 (+8,560%), from €846 to €73,222
- Gross operating margin +€25,279
up €25,279 (+16,505%), from €153 to €25,432
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 | €67,260 | €137,040 | +€69,780 | +104% |
| Fixed assets | 21/28 | €22,189 | €29,645 | +€7,456 | +33.6% |
| Tangible fixed assets | 22/27 | €16,939 | €24,395 | +€7,456 | +44.0% |
| Plant, machinery and equipment | 23 | €6,902 | €8,843 | +€1,941 | +28.1% |
| Furniture and vehicles | 24 | €10,037 | €15,553 | +€5,515 | +54.9% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €45,071 | €107,394 | +€62,324 | +138% |
| Stocks and contracts in progress | 3 | €35,000 | €85,000 | +€50,000 | +143% |
| Stocks | 30/36 | €35,000 | €85,000 | +€50,000 | +143% |
| Amounts receivable within one year | 40/41 | €2,623 | €16,007 | +€13,384 | +510% |
| Trade receivables | 40 | - | €9,796 | +€9,796 | |
| Other amounts receivable | 41 | €2,623 | €6,212 | +€3,588 | +137% |
| Cash at bank and in hand | 54/58 | €7,447 | €6,387 | -€1,060 | -14.2% |
| Total equity and liabilities | 10/49 | €67,260 | €137,040 | +€69,780 | +104% |
| Equity | 10/15 | €8,481 | -€46,799 | -€55,279 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,519 | -€56,799 | -€55,279 | -3,639% |
| Amounts payable | 17/49 | €58,779 | €183,838 | +€125,059 | +213% |
| Amounts payable within one year | 42/48 | €58,779 | €183,838 | +€125,059 | +213% |
| Trade debts | 44 | €23,937 | €35,789 | +€11,852 | +49.5% |
| Suppliers | 440/4 | €23,937 | €35,789 | +€11,852 | +49.5% |
| Taxes, remuneration and social security | 45 | €1,728 | €31,070 | +€29,343 | +1,699% |
| Taxes | 450/3 | €882 | €1,608 | +€726 | +82.3% |
| Remuneration and social security | 454/9 | €846 | €29,462 | +€28,617 | +3,384% |
| Other amounts payable | 47/48 | €33,114 | €116,979 | +€83,864 | +253% |
| Turnover | 70 | €28,427 | €621,306 | +€592,879 | +2,086% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,274 | €595,874 | +€567,600 | +2,008% |
| Remuneration, social security and pensions | 62 | €846 | €73,222 | +€72,376 | +8,560% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €5,332 | +€4,937 | +1,250% |
| Other operating charges | 640/8 | - | €659 | +€659 | |
| Gross operating margin | 9900 | €153 | €25,432 | +€25,279 | +16,505% |
| Operating profit (loss) | 9901 | -€1,087 | -€53,780 | -€52,693 | -4,847% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €432 | €1,531 | +€1,099 | +254% |
| Recurring financial charges | 65 | €432 | €1,531 | +€1,099 | +254% |
| Profit (loss) for the period before taxes | 9903 | -€1,519 | -€55,279 | -€53,760 | -3,539% |
| Profit (loss) for the period | 9904 | -€1,519 | -€55,279 | -€53,760 | -3,539% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,519 | -€55,279 | -€53,760 | -3,539% |
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 1 November 2026 via checked.be.