LES ALSACIENS 2: 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.
LES ALSACIENS 2
Largest movements
- Receivables within one year -€2,036
down €2,036 (-12.3%), from €16,605 to €14,570
of which Other amounts receivable: -€2,036
- Deferred charges and accrued income +€789
new in 2025: €789
- Trade debts -€1,314
down €1,314 (-58.5%), from €2,247 to €933
- Gross operating margin +€5,181
up €5,181, from -€4,422 to €759
- Other operating charges -€645
down €645 (-54.4%), from €1,185 to €540
- Financial charges -€94
down €94 (-38.5%), from €244 to €150
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 | €16,649 | €15,403 | -€1,246 | -7.5% |
| Current assets | 29/58 | €16,649 | €15,403 | -€1,246 | -7.5% |
| Amounts receivable within one year | 40/41 | €16,605 | €14,570 | -€2,036 | -12.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €16,605 | €14,570 | -€2,036 | -12.3% |
| Cash at bank and in hand | 54/58 | €44 | €45 | +€1 | +2.5% |
| Deferred charges and accrued income | 490/1 | - | €789 | +€789 | |
| Total equity and liabilities | 10/49 | €16,649 | €15,403 | -€1,246 | -7.5% |
| Equity | 10/15 | €14,402 | €14,470 | +€69 | +0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,402 | €11,470 | +€69 | +0.6% |
| Distributable reserves | 133 | €11,402 | €11,470 | +€69 | +0.6% |
| Amounts payable | 17/49 | €2,247 | €933 | -€1,314 | -58.5% |
| Amounts payable within one year | 42/48 | €2,247 | €933 | -€1,314 | -58.5% |
| Trade debts | 44 | €2,247 | €933 | -€1,314 | -58.5% |
| Suppliers | 440/4 | €2,247 | €933 | -€1,314 | -58.5% |
| Other operating charges | 640/8 | €1,185 | €540 | -€645 | -54.4% |
| Gross operating margin | 9900 | -€4,422 | €759 | +€5,181 | |
| Operating profit (loss) | 9901 | -€5,607 | €219 | +€5,826 | |
| Financial charges | 65/66B | €244 | €150 | -€94 | -38.5% |
| Recurring financial charges | 65 | €244 | €150 | -€94 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,851 | €69 | +€5,920 | |
| Profit (loss) for the period | 9904 | -€5,851 | €69 | +€5,920 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,851 | €69 | +€5,920 |
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 31 October 2026 via checked.be.