ALAUDA: 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.
ALAUDA
Largest movements
- Tangible fixed assets -€4,896
down €4,896 (-3.0%), from €161,905 to €157,009
- Debts after one year -€8,707
down €8,707 (-14.5%), from €60,167 to €51,460
- Other debts +€5,500
up €5,500 (+4.7%), from €116,571 to €122,071
- Profit (loss) carried forward -€2,523
down €2,523 (-5.3%), from -€47,510 to -€50,033
- Gross operating margin -€1,852
down €1,852 (-24.0%), from €7,705 to €5,853
- Financial charges +€457
up €457 (+19.9%), from €2,291 to €2,748
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 | €162,683 | €157,009 | -€5,674 | -3.5% |
| Fixed assets | 21/28 | €161,905 | €157,009 | -€4,896 | -3.0% |
| Tangible fixed assets | 22/27 | €161,905 | €157,009 | -€4,896 | -3.0% |
| Land and buildings | 22 | €161,905 | €157,009 | -€4,896 | -3.0% |
| Current assets | 29/58 | €778 | - | -€778 | |
| Cash at bank and in hand | 54/58 | €778 | - | -€778 | |
| Total equity and liabilities | 10/49 | €162,683 | €157,009 | -€5,674 | -3.5% |
| Equity | 10/15 | -€24,637 | -€27,696 | -€3,059 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,273 | €3,737 | -€536 | -12.5% |
| Tax-exempt reserves | 132 | €2,413 | €1,877 | -€536 | -22.2% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,510 | -€50,033 | -€2,523 | -5.3% |
| Provisions and deferred taxes | 16 | €1,241 | €965 | -€276 | -22.2% |
| Deferred taxes | 168 | €1,241 | €965 | -€276 | -22.2% |
| Amounts payable | 17/49 | €186,079 | €183,740 | -€2,339 | -1.3% |
| Amounts payable after more than one year | 17 | €60,167 | €51,460 | -€8,707 | -14.5% |
| Financial debts | 170/4 | €60,167 | €51,460 | -€8,707 | -14.5% |
| Amounts payable within one year | 42/48 | €125,217 | €131,561 | +€6,344 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €8,411 | €8,707 | +€296 | +3.5% |
| Financial debts | 43 | - | €283 | +€283 | |
| Credit institutions | 430/8 | - | €283 | +€283 | |
| Trade debts | 44 | €235 | €500 | +€265 | +113% |
| Suppliers | 440/4 | €235 | €500 | +€265 | +113% |
| Other amounts payable | 47/48 | €116,571 | €122,071 | +€5,500 | +4.7% |
| Accrued charges and deferred income | 492/3 | €695 | €719 | +€24 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,895 | €4,896 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,542 | €1,544 | +€2 | +0.1% |
| Gross operating margin | 9900 | €7,705 | €5,853 | -€1,852 | -24.0% |
| Operating profit (loss) | 9901 | €1,268 | -€587 | -€1,855 | |
| Financial charges | 65/66B | €2,291 | €2,748 | +€457 | +19.9% |
| Recurring financial charges | 65 | €2,291 | €2,748 | +€457 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,023 | -€3,335 | -€2,312 | -226% |
| Transfer from deferred taxes | 780 | €276 | €276 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€747 | -€3,059 | -€2,312 | -310% |
| Transfer from tax-exempt reserves | 789 | €536 | €536 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€211 | -€2,523 | -€2,312 | -1,096% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.