ALAU: 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.
ALAU
Largest movements
- Receivables within one year +€29,705
up €29,705 (+770.2%), from €3,857 to €33,562
of which Trade receivables: +€29,592
- Intangible fixed assets -€25,000
down €25,000 (-18.2%), from €137,599 to €112,599
- Tangible fixed assets -€22,484
down €22,484 (-33.9%), from €66,274 to €43,790
of which Plant, machinery and equipment: -€13,393
- Cash +€5,468
up €5,468 (+36.1%), from €15,134 to €20,603
mainly Depreciation (+€51,489) and Net result for the year (+€13,128)
- Debts after one year -€18,001
down €18,001 (-32.5%), from €55,393 to €37,392
- Profit (loss) carried forward +€13,128
up €13,128 (+12.4%), from €105,700 to €118,828
- Trade debts +€12,237
up €12,237 (+149.8%), from €8,171 to €20,408
- Other debts -€10,778
down €10,778 (-87.9%), from €12,267 to €1,489
- Tax, wage and social debts -€7,699
down €7,699 (-32.9%), from €23,367 to €15,668
of which Taxes: -€7,521
- Other operating charges +€18,401
up €18,401 (+1792.6%), from €1,027 to €19,428
- Staff costs +€10,379
up €10,379 (+32.0%), from €32,407 to €42,786
- Gross operating margin +€6,972
up €6,972 (+5.2%), from €134,996 to €141,968
- Taxes -€4,044
down €4,044 (-49.1%), from €8,238 to €4,194
- Financial charges +€3,869
up €3,869 (+54.3%), from €7,123 to €10,992
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 | €226,115 | €215,586 | -€10,530 | -4.7% |
| Fixed assets | 21/28 | €204,325 | €156,841 | -€47,484 | -23.2% |
| Intangible fixed assets | 21 | €137,599 | €112,599 | -€25,000 | -18.2% |
| Tangible fixed assets | 22/27 | €66,274 | €43,790 | -€22,484 | -33.9% |
| Plant, machinery and equipment | 23 | €37,432 | €24,039 | -€13,393 | -35.8% |
| Furniture and vehicles | 24 | €28,842 | €19,751 | -€9,091 | -31.5% |
| Financial fixed assets | 28 | €452 | €452 | = | 0.0% |
| Current assets | 29/58 | €21,790 | €58,745 | +€36,954 | +169.6% |
| Stocks and contracts in progress | 3 | €1,455 | €3,130 | +€1,676 | +115.2% |
| Stocks | 30/36 | €1,455 | €3,130 | +€1,676 | +115.2% |
| Amounts receivable within one year | 40/41 | €3,857 | €33,562 | +€29,705 | +770.2% |
| Trade receivables | 40 | €2,180 | €31,772 | +€29,592 | +1357.3% |
| Other amounts receivable | 41 | €1,677 | €1,790 | +€113 | +6.8% |
| Cash at bank and in hand | 54/58 | €15,134 | €20,603 | +€5,468 | +36.1% |
| Deferred charges and accrued income | 490/1 | €1,345 | €1,450 | +€105 | +7.8% |
| Total equity and liabilities | 10/49 | €226,115 | €215,586 | -€10,530 | -4.7% |
| Equity | 10/15 | €108,700 | €121,828 | +€13,128 | +12.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,700 | €118,828 | +€13,128 | +12.4% |
| Amounts payable | 17/49 | €117,416 | €93,758 | -€23,657 | -20.1% |
| Amounts payable after more than one year | 17 | €55,393 | €37,392 | -€18,001 | -32.5% |
| Financial debts | 170/4 | €55,393 | €37,392 | -€18,001 | -32.5% |
| Amounts payable within one year | 42/48 | €61,079 | €56,366 | -€4,714 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €17,274 | €18,801 | +€1,527 | +8.8% |
| Trade debts | 44 | €8,171 | €20,408 | +€12,237 | +149.8% |
| Suppliers | 440/4 | €8,171 | €20,408 | +€12,237 | +149.8% |
| Taxes, remuneration and social security | 45 | €23,367 | €15,668 | -€7,699 | -32.9% |
| Taxes | 450/3 | €13,531 | €6,010 | -€7,521 | -55.6% |
| Remuneration and social security | 454/9 | €9,837 | €9,658 | -€179 | -1.8% |
| Other amounts payable | 47/48 | €12,267 | €1,489 | -€10,778 | -87.9% |
| Accrued charges and deferred income | 492/3 | €943 | - | -€943 | |
| Remuneration, social security and pensions | 62 | €32,407 | €42,786 | +€10,379 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,433 | €51,489 | +€56 | +0.1% |
| Other operating charges | 640/8 | €1,027 | €19,428 | +€18,401 | +1792.6% |
| Gross operating margin | 9900 | €134,996 | €141,968 | +€6,972 | +5.2% |
| Operating profit (loss) | 9901 | €50,129 | €28,265 | -€21,863 | -43.6% |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €7,123 | €10,992 | +€3,869 | +54.3% |
| Recurring financial charges | 65 | €7,123 | €10,992 | +€3,869 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €43,006 | €17,322 | -€25,684 | -59.7% |
| Income taxes | 67/77 | €8,238 | €4,194 | -€4,044 | -49.1% |
| Profit (loss) for the period | 9904 | €34,768 | €13,128 | -€21,640 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,768 | €13,128 | -€21,640 | -62.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.