ALCAB: 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.
ALCAB
Largest movements
- Cash -€4,481
down €4,481 (-36.1%), from €12,400 to €7,918
mainly Net result for the year (-€3,541) and Trade debts (-€1,524)
- Stocks and contracts -€945
down €945 (-7.3%), from €12,863 to €11,917
- Profit (loss) carried forward -€3,541
down €3,541 (-44.4%), from -€7,982 to -€11,523
- Trade debts -€1,524
down €1,524 (-21.7%), from €7,013 to €5,488
- Tax, wage and social debts -€373
down €373 (-5.0%), from €7,528 to €7,154
of which Taxes: -€373
- Turnover -€104,130
no longer reported in 2025 (was €104,130)
- Purchases and services -€100,926
no longer reported in 2025 (was €100,926)
- Gross operating margin -€6,471
down €6,471, from €3,288 to -€3,183
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 | €25,807 | €20,368 | -€5,439 | -21.1% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €25,507 | €20,068 | -€5,439 | -21.3% |
| Stocks and contracts in progress | 3 | €12,863 | €11,917 | -€945 | -7.3% |
| Stocks | 30/36 | €12,863 | €11,917 | -€945 | -7.3% |
| Cash at bank and in hand | 54/58 | €12,400 | €7,918 | -€4,481 | -36.1% |
| Deferred charges and accrued income | 490/1 | €244 | €232 | -€12 | -5.1% |
| Total equity and liabilities | 10/49 | €25,807 | €20,368 | -€5,439 | -21.1% |
| Equity | 10/15 | €10,669 | €7,128 | -€3,541 | -33.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €59 | €59 | = | 0.0% |
| Non-distributable reserves | 130/1 | €59 | €59 | = | 0.0% |
| Reserves not available under the articles | 1311 | €59 | €59 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,982 | -€11,523 | -€3,541 | -44.4% |
| Amounts payable | 17/49 | €15,138 | €13,240 | -€1,898 | -12.5% |
| Amounts payable within one year | 42/48 | €15,138 | €13,240 | -€1,898 | -12.5% |
| Trade debts | 44 | €7,013 | €5,488 | -€1,524 | -21.7% |
| Suppliers | 440/4 | €7,013 | €5,488 | -€1,524 | -21.7% |
| Taxes, remuneration and social security | 45 | €7,528 | €7,154 | -€373 | -5.0% |
| Taxes | 450/3 | €5,728 | €5,354 | -€373 | -6.5% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €597 | €597 | = | 0.0% |
| Turnover | 70 | €104,130 | - | -€104,130 | |
| Non-recurring operating income | 76A | - | €16 | +€16 | |
| Goods, raw materials, services and sundry goods | 60/61 | €100,926 | - | -€100,926 | |
| Other operating charges | 640/8 | €243 | €316 | +€73 | +30.0% |
| Gross operating margin | 9900 | €3,288 | -€3,183 | -€6,471 | |
| Operating profit (loss) | 9901 | €3,045 | -€3,499 | -€6,544 | |
| Financial income | 75/76B | €254 | €355 | +€101 | +40.0% |
| Recurring financial income | 75 | €254 | €355 | +€101 | +40.0% |
| Financial charges | 65/66B | €329 | €397 | +€68 | +20.8% |
| Recurring financial charges | 65 | €329 | €397 | +€68 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €2,969 | -€3,541 | -€6,511 | |
| Profit (loss) for the period | 9904 | €2,969 | -€3,541 | -€6,511 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,969 | -€3,541 | -€6,511 |
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 18 October 2026 via checked.be.