ALCE: 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.
ALCE
Largest movements
- Cash -€12,137
down €12,137 (-64.9%), from €18,687 to €6,551
mainly Debts after one year (-€55,142) and Net result for the year (-€3,326)
- Debts after one year -€55,142
down €55,142 (-15.1%), from €364,413 to €309,271
of which Financial debts: -€55,142
- Other debts +€44,260
up €44,260 (+16.3%), from €271,400 to €315,660
- Other operating charges -€1,123
down €1,123 (-74.4%), from €1,510 to €387
- Financial charges -€802
down €802 (-33.9%), from €2,364 to €1,562
- Gross operating margin +€239
up €239 (+14.8%), from -€1,616 to -€1,377
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €718,811 | €706,551 | -€12,260 | -1.7% |
| Fixed assets | 21/28 | €700,000 | €700,000 | = | 0.0% |
| Financial fixed assets | 28 | €700,000 | €700,000 | = | 0.0% |
| Current assets | 29/58 | €18,811 | €6,551 | -€12,260 | -65.2% |
| Amounts receivable within one year | 40/41 | €123 | - | -€123 | |
| Trade receivables | 40 | €123 | - | -€123 | |
| Cash at bank and in hand | 54/58 | €18,687 | €6,551 | -€12,137 | -64.9% |
| Total equity and liabilities | 10/49 | €718,811 | €706,551 | -€12,260 | -1.7% |
| Equity | 10/15 | €28,686 | €25,361 | -€3,326 | -11.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,314 | -€34,639 | -€3,326 | -10.6% |
| Amounts payable | 17/49 | €690,125 | €681,190 | -€8,934 | -1.3% |
| Amounts payable after more than one year | 17 | €364,413 | €309,271 | -€55,142 | -15.1% |
| Financial debts | 170/4 | €64,413 | €9,271 | -€55,142 | -85.6% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €325,711 | €371,919 | +€46,208 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €54,311 | €55,142 | +€831 | +1.5% |
| Trade debts | 44 | - | €1,117 | +€1,117 | |
| Suppliers | 440/4 | - | €1,117 | +€1,117 | |
| Other amounts payable | 47/48 | €271,400 | €315,660 | +€44,260 | +16.3% |
| Other operating charges | 640/8 | €1,510 | €387 | -€1,123 | -74.4% |
| Gross operating margin | 9900 | -€1,616 | -€1,377 | +€239 | +14.8% |
| Operating profit (loss) | 9901 | -€3,126 | -€1,764 | +€1,362 | +43.6% |
| Financial charges | 65/66B | €2,364 | €1,562 | -€802 | -33.9% |
| Recurring financial charges | 65 | €2,364 | €1,562 | -€802 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,490 | -€3,326 | +€2,164 | +39.4% |
| Profit (loss) for the period | 9904 | -€5,490 | -€3,326 | +€2,164 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,490 | -€3,326 | +€2,164 | +39.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.