ALAUTOITURE: 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.
ALAUTOITURE
Largest movements
- Cash +€180,655
up €180,655 (+262%), from €68,985 to €249,640
mainly Trade debts (+€172,376) and Debts after one year (+€100,867)
- Tangible fixed assets +€80,135
up €80,135 (+16.3%), from €491,634 to €571,769
of which Plant, machinery and equipment: +€156,712
- Receivables within one year +€79,256
up €79,256 (+23.9%), from €331,525 to €410,782
of which Trade receivables: +€70,303
- Trade debts +€172,376
up €172,376 (+72.9%), from €236,317 to €408,692
- Debts after one year +€100,867
up €100,867 (+62.3%), from €161,836 to €262,704
of which Financial debts: +€100,867
- Profit (loss) carried forward +€53,078
up €53,078 (+44.0%), from €120,645 to €173,722
- Current portion of long-term debt -€18,774
down €18,774 (-23.3%), from €80,446 to €61,672
- Accrued charges and deferred income +€18,000
new in 2025: €18,000
- Gross operating margin +€255,681
up €255,681 (+140%), from €182,905 to €438,586
- Write-downs +€176,461
new in 2025: €176,461
- Depreciation +€38,267
up €38,267 (+92.0%), from €41,598 to €79,865
- Taxes +€17,049
up €17,049 (+155%), from €11,006 to €28,055
- Financial charges +€12,172
up €12,172 (+261%), from €4,671 to €16,842
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 | €893,409 | €1,238,897 | +€345,487 | +38.7% |
| Fixed assets | 21/28 | €492,184 | €572,319 | +€80,135 | +16.3% |
| Tangible fixed assets | 22/27 | €491,634 | €571,769 | +€80,135 | +16.3% |
| Land and buildings | 22 | €275,018 | €243,718 | -€31,300 | -11.4% |
| Plant, machinery and equipment | 23 | - | €156,712 | +€156,712 | |
| Furniture and vehicles | 24 | €216,616 | €171,339 | -€45,277 | -20.9% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €401,226 | €666,578 | +€265,352 | +66.1% |
| Amounts receivable within one year | 40/41 | €331,525 | €410,782 | +€79,256 | +23.9% |
| Trade receivables | 40 | €316,625 | €386,928 | +€70,303 | +22.2% |
| Other amounts receivable | 41 | €14,901 | €23,854 | +€8,953 | +60.1% |
| Cash at bank and in hand | 54/58 | €68,985 | €249,640 | +€180,655 | +262% |
| Deferred charges and accrued income | 490/1 | €715 | €6,156 | +€5,440 | +761% |
| Total equity and liabilities | 10/49 | €893,409 | €1,238,897 | +€345,487 | +38.7% |
| Equity | 10/15 | €214,844 | €267,922 | +€53,078 | +24.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €19,831 | €19,831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,645 | €173,722 | +€53,078 | +44.0% |
| Provisions and deferred taxes | 16 | €5,510 | €5,510 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,510 | €5,510 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,510 | €5,510 | = | 0.0% |
| Amounts payable | 17/49 | €673,055 | €965,465 | +€292,410 | +43.4% |
| Amounts payable after more than one year | 17 | €161,836 | €262,704 | +€100,867 | +62.3% |
| Financial debts | 170/4 | €158,736 | €259,604 | +€100,867 | +63.5% |
| Other amounts payable | 178/9 | €3,100 | €3,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €511,219 | €684,761 | +€173,542 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €80,446 | €61,672 | -€18,774 | -23.3% |
| Trade debts | 44 | €236,317 | €408,692 | +€172,376 | +72.9% |
| Suppliers | 440/4 | €236,317 | €408,692 | +€172,376 | +72.9% |
| Advances received on contracts in progress | 46 | €88,804 | €89,304 | +€500 | +0.6% |
| Taxes, remuneration and social security | 45 | €71,876 | €81,182 | +€9,306 | +12.9% |
| Taxes | 450/3 | €33,720 | €37,538 | +€3,818 | +11.3% |
| Remuneration and social security | 454/9 | €38,156 | €43,644 | +€5,488 | +14.4% |
| Other amounts payable | 47/48 | €33,776 | €43,912 | +€10,135 | +30.0% |
| Accrued charges and deferred income | 492/3 | - | €18,000 | +€18,000 | |
| Remuneration, social security and pensions | 62 | €57,145 | €63,770 | +€6,625 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,598 | €79,865 | +€38,267 | +92.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €176,461 | +€176,461 | |
| Other operating charges | 640/8 | €32,129 | €20,515 | -€11,614 | -36.1% |
| Gross operating margin | 9900 | €182,905 | €438,586 | +€255,681 | +140% |
| Operating profit (loss) | 9901 | €52,032 | €97,975 | +€45,942 | +88.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,671 | €16,842 | +€12,172 | +261% |
| Recurring financial charges | 65 | €4,671 | €16,842 | +€12,172 | +261% |
| Profit (loss) for the period before taxes | 9903 | €47,362 | €81,132 | +€33,770 | +71.3% |
| Income taxes | 67/77 | €11,006 | €28,055 | +€17,049 | +155% |
| Profit (loss) for the period | 9904 | €36,356 | €53,078 | +€16,722 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,356 | €53,078 | +€16,722 | +46.0% |
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 30 October 2026 via checked.be.