ALLIANCE DEVELOPPEMENT CAPITAL SIIC financials
ALLIANCE DEVELOPPEMENT CAPITAL SIIC
Country: BE Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
549300IK1L5VA3B6XF18 Financial statements
(EUR, as reported — unscaled; 105 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €241.0K | €237.0K |
| Operating profit (EBIT) | €1.2M | -€74.0K |
| Profit before tax | -€1.1M | -€300.0K |
| Income tax expense | €546.0K | €2.0K |
| Profit for the year | -€1.7M | -€302.0K |
| — attributable to owners | -€1.7M | -€395.0K |
| — attributable to NCI | €47.0K | €93.0K |
| Total comprehensive income | -€1.7M | -€360.0K |
| Per share | ||
| Basic EPS | €-0.01 | €-0.00 |
| Diluted EPS | €-0.01 | €-0.00 |
| Free cash flow / share | €-0.00 | €-0.01 |
| Cash flow statement | ||
| Net cash from operating activities | -€421.0K | -€1.1M |
| Purchase of PP&E (capex) | €0 | €2.0K |
| Net cash from financing activities | -€178.0K | -€153.0K |
| Balance sheet | ||
| Total assets | €68.7M | €70.3M |
| Non-current assets | €60.8M | €65.4M |
| Property, plant & equipment | €846.0K | €929.0K |
| Intangible assets & goodwill | €0 | €0 |
| Current assets | €8.0M | €4.9M |
| Cash & equivalents | €4.8M | €1.4M |
| Total equity | €52.4M | €54.1M |
| — attributable to owners | €46.9M | €48.7M |
| Non-controlling interests | €5.5M | €5.5M |
| Non-current liabilities | €1.9M | €995.0K |
| Current liabilities | €14.4M | €15.2M |
| Derived metrics | ||
| Free cash flow | -€421.0K | -€1.1M |
| Return on equity | -3.2% | -0.6% |
| Cash conversion ratio | 0.25× | 3.55× |
| Capex coverage | — | -536.00× |
| Other reported items | ||
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -€169.0K | -€351.0K |
| Adjustments For Fair Value Gains Losses | -€369.0K | -€17.0K |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | €439.0K | €0 |
| Adjustments For Income Tax Expense | €0 | €0 |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€1.6M | €0 |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €1.7M | €19.0K |
| Bank Overdrafts Classified As Cash Equivalents | €0 | €0 |
| Basic Earnings Loss Per Share From Continuing Operations | €-0.01 | €-0.00 |
| Cash | €4.8M | €1.4M |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | €0 | €0 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €4.8M | €1.4M |
| Cash Equivalents | €0 | €0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | -€42.0K | -€20.0K |
| Changes In Equity | €0 | €0 |
| Comprehensive Income Attributable To Noncontrolling Interests | €47.0K | €93.0K |
| Comprehensive Income Attributable To Owners of Parent | -€1.8M | -€452.0K |
| Current Financial Assets | €1.2M | €1.6M |
| Current Financial Liabilities | €126.0K | €120.0K |
| Current Tax Liabilities Noncurrent | €726.0K | €0 |
| Deposits From Customers | €162.0K | €185.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | €-0.01 | €-0.00 |
| Dividends Paid Ordinary Shares | €0 | €0 |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €0 | €0 |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €0 | €0 |
| Equity and Liabilities | €68.7M | €70.3M |
| Gain Loss On Cessation of Consolidation of Subsidiaries Due To Change of Investment Entity Status | €0 | €0 |
| Gains Losses On Disposals of Investment Properties | €1.6M | €0 |
| Gains Losses On Exchange Differences On Translation Before Tax | -€56.0K | -€57.0K |
| Gains Losses On Fair Value Adjustment Investment Property | -€436.0K | €0 |
| Gains Losses On Financial Assets At Fair Value Through Profit Or Loss | -€369.0K | -€9.0K |
| Gains Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income Before Tax | €0 | €0 |
| General and Administrative Expense | €549.0K | €480.0K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | €0 | €0 |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | €0 | €0 |
| Income Taxes Refund Classified As Operating Activities | €0 | €0 |
| Increase Decrease In Cash and Cash Equivalents | €3.4M | -€1.2M |
| Increase Decrease In Working Capital | -€380.0K | -€1.1M |
| Increase Decrease Through Treasury Share Transactions | €0 | €0 |
| Interest Paid Classified As Financing Activities | €33.0K | €15.0K |
| Interest Received Classified As Investing Activities | €0 | €0 |
| Investment Property | €35.0M | €37.9M |
| Investments In Associates | €24.8M | €26.6M |
| Investments In Associates Accounted For Using Equity Method | €42.0K | €41.0K |
| Issued Capital | €20.6M | €20.6M |
| Liabilities | €16.3M | €16.2M |
| Noncurrent Financial Liabilities | €738.0K | €815.0K |
| Other Adjustments For Noncash Items | €0 | €120.0K |
| Other Components of Deferred Tax Expense Income | €546.0K | €0 |
| Other Comprehensive Income | -€56.0K | -€57.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €0 | €0 |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | €0 | €0 |
| Other Current Assets | €15.0K | €7.0K |
| Other Finance Income Cost | -€309.0K | -€199.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | -€24.0K | €6.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | €0 | €0 |
| Other Liabilities | €13.5M | €14.1M |
| Other Longterm Provisions | €477.0K | €0 |
| Other Receivables | €1.7M | €972.0K |
| Other Revenue | €0 | €0 |
| Outflows of Cash From Investing Activities | -€4.0M | €2.0K |
| Payables On Social Security and Taxes Other Than Income Tax | €285.0K | €432.0K |
| Payments To Acquire Or Redeem Entitys Shares | €0 | €0 |
| Profit Loss From Discontinued Operations | €0 | €0 |
| Property Service Charge Income | €151.0K | €153.0K |
| Reclassification Adjustments On Exchange Differences On Translation Before Tax | €56.0K | €57.0K |
| Rental Expense | €246.0K | €212.0K |
| Rental Income From Investment Property | €905.0K | €965.0K |
| Rental Income From Investment Property Net of Direct Operating Expense | €810.0K | €905.0K |
| Repayments of Current Borrowings | €122.0K | €144.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | €15.0M | €15.4M |
| Retained Earnings Profit Loss For Reporting Period | -€1.7M | -€395.0K |
| Reversal of Impairment Loss | €441.0K | €0 |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€1.7M | -€19.0K |
| Share Premium | €13.2M | €13.2M |
| Trade and Other Payables To Trade Suppliers | €311.0K | €345.0K |
| Trade Receivables | €281.0K | €1.0M |
Methodology
Every line item above is a fact tagged in ALLIANCE DEVELOPPEMENT CAPITAL SIIC's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.