ALYCA: 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.
ALYCA
Largest movements
- Tangible fixed assets -€6,871
down €6,871 (-8.3%), from €82,466 to €75,595
of which Furniture and vehicles: -€6,352
- Receivables within one year -€6,415
down €6,415 (-95.7%), from €6,700 to €285
of which Trade receivables: -€5,618
- Deferred charges and accrued income -€3,232
down €3,232 (-30.3%), from €10,656 to €7,424
- Profit (loss) carried forward -€25,092
down €25,092 (-52.2%), from €48,097 to €23,005
- Other debts +€13,072
up €13,072 (+41.9%), from €31,229 to €44,301
- Trade debts -€4,485
down €4,485 (-91.6%), from €4,895 to €410
- Staff costs -€7,814
no longer reported in 2025 (was €7,814)
- Depreciation -€1,338
down €1,338 (-59.7%), from €2,242 to €904
- Gross operating margin -€1,261
down €1,261 (-7.0%), from -€18,051 to -€19,311
- Other operating charges +€926
up €926 (+242.4%), from €382 to €1,309
- Financial charges -€415
down €415 (-11.4%), from €3,622 to €3,207
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 | €108,320 | €91,884 | -€16,436 | -15.2% |
| Fixed assets | 21/28 | €82,466 | €75,595 | -€6,871 | -8.3% |
| Tangible fixed assets | 22/27 | €82,466 | €75,595 | -€6,871 | -8.3% |
| Land and buildings | 22 | €75,000 | €75,000 | = | 0.0% |
| Furniture and vehicles | 24 | €6,352 | - | -€6,352 | |
| Other tangible fixed assets | 26 | €1,114 | €595 | -€519 | -46.6% |
| Current assets | 29/58 | €25,854 | €16,289 | -€9,565 | -37.0% |
| Amounts receivable within one year | 40/41 | €6,700 | €285 | -€6,415 | -95.7% |
| Trade receivables | 40 | €5,902 | €285 | -€5,618 | -95.2% |
| Other amounts receivable | 41 | €797 | - | -€797 | |
| Cash at bank and in hand | 54/58 | €8,498 | €8,580 | +€82 | +1.0% |
| Deferred charges and accrued income | 490/1 | €10,656 | €7,424 | -€3,232 | -30.3% |
| Total equity and liabilities | 10/49 | €108,320 | €91,884 | -€16,436 | -15.2% |
| Equity | 10/15 | €68,557 | €43,465 | -€25,092 | -36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,097 | €23,005 | -€25,092 | -52.2% |
| Amounts payable | 17/49 | €39,763 | €48,419 | +€8,656 | +21.8% |
| Amounts payable within one year | 42/48 | €39,763 | €48,419 | +€8,656 | +21.8% |
| Trade debts | 44 | €4,895 | €410 | -€4,485 | -91.6% |
| Suppliers | 440/4 | €4,895 | €410 | -€4,485 | -91.6% |
| Taxes, remuneration and social security | 45 | €3,639 | €3,708 | +€69 | +1.9% |
| Taxes | 450/3 | €2,102 | €2,171 | +€69 | +3.3% |
| Remuneration and social security | 454/9 | €1,537 | €1,537 | = | 0.0% |
| Other amounts payable | 47/48 | €31,229 | €44,301 | +€13,072 | +41.9% |
| Remuneration, social security and pensions | 62 | €7,814 | - | -€7,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,242 | €904 | -€1,338 | -59.7% |
| Other operating charges | 640/8 | €382 | €1,309 | +€926 | +242.4% |
| Gross operating margin | 9900 | -€18,051 | -€19,311 | -€1,261 | -7.0% |
| Operating profit (loss) | 9901 | -€28,488 | -€21,524 | +€6,964 | +24.4% |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Financial charges | 65/66B | €3,622 | €3,207 | -€415 | -11.4% |
| Recurring financial charges | 65 | €3,622 | €3,207 | -€415 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,074 | -€24,731 | +€7,343 | +22.9% |
| Income taxes | 67/77 | €633 | €361 | -€272 | -43.0% |
| Profit (loss) for the period | 9904 | -€32,707 | -€25,092 | +€7,615 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,707 | -€25,092 | +€7,615 | +23.3% |
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 29 September 2026 via checked.be.