ALB CONSTRUCT: 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.
ALB CONSTRUCT
Largest movements
- Cash +€16,081
up €16,081 (+89.6%), from €17,939 to €34,020
mainly Net result for the year (+€21,423) and Trade debts (+€7,432)
- Receivables within one year +€8,582
up €8,582 (+435%), from €1,971 to €10,552
of which Trade receivables: +€8,334
- Deferred charges and accrued income +€614
up €614 (+190%), from €323 to €937
- Profit (loss) carried forward +€21,423
up €21,423 (+146%), from €14,708 to €36,131
- Trade debts +€7,432
up €7,432 (+7,009%), from €106 to €7,538
- Other debts -€4,366
down €4,366 (-58.1%), from €7,513 to €3,147
- Tax, wage and social debts +€3,566
up €3,566 (+90.7%), from €3,932 to €7,498
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin +€10,082
up €10,082 (+48.7%), from €20,694 to €30,777
- Depreciation +€2,860
up €2,860 (+462%), from €619 to €3,478
- Taxes +€1,491
up €1,491 (+37.9%), from €3,932 to €5,422
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 | €32,259 | €57,313 | +€25,054 | +77.7% |
| Fixed assets | 21/28 | €12,026 | €11,803 | -€223 | -1.9% |
| Tangible fixed assets | 22/27 | €12,026 | €11,803 | -€223 | -1.9% |
| Plant, machinery and equipment | 23 | - | €1,156 | +€1,156 | |
| Furniture and vehicles | 24 | €2,400 | €10,647 | +€8,247 | +344% |
| Leasing and similar rights | 25 | €9,626 | - | -€9,626 | |
| Current assets | 29/58 | €20,233 | €45,510 | +€25,277 | +125% |
| Amounts receivable within one year | 40/41 | €1,971 | €10,552 | +€8,582 | +435% |
| Trade receivables | 40 | - | €8,334 | +€8,334 | |
| Other amounts receivable | 41 | €1,971 | €2,219 | +€248 | +12.6% |
| Cash at bank and in hand | 54/58 | €17,939 | €34,020 | +€16,081 | +89.6% |
| Deferred charges and accrued income | 490/1 | €323 | €937 | +€614 | +190% |
| Total equity and liabilities | 10/49 | €32,259 | €57,313 | +€25,054 | +77.7% |
| Equity | 10/15 | €17,708 | €39,131 | +€21,423 | +121% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,708 | €36,131 | +€21,423 | +146% |
| Amounts payable | 17/49 | €14,551 | €18,182 | +€3,631 | +25.0% |
| Amounts payable within one year | 42/48 | €11,551 | €18,182 | +€6,631 | +57.4% |
| Trade debts | 44 | €106 | €7,538 | +€7,432 | +7,009% |
| Suppliers | 440/4 | €106 | €7,538 | +€7,432 | +7,009% |
| Taxes, remuneration and social security | 45 | €3,932 | €7,498 | +€3,566 | +90.7% |
| Taxes | 450/3 | €3,932 | €7,498 | +€3,566 | +90.7% |
| Other amounts payable | 47/48 | €7,513 | €3,147 | -€4,366 | -58.1% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €619 | €3,478 | +€2,860 | +462% |
| Other operating charges | 640/8 | €489 | €362 | -€127 | -26.0% |
| Gross operating margin | 9900 | €20,694 | €30,777 | +€10,082 | +48.7% |
| Operating profit (loss) | 9901 | €19,587 | €26,936 | +€7,350 | +37.5% |
| Financial income | 75/76B | €0 | €112 | +€112 | +111,950% |
| Recurring financial income | 75 | €0 | €112 | +€112 | +111,950% |
| Financial charges | 65/66B | €207 | €204 | -€3 | -1.5% |
| Recurring financial charges | 65 | €207 | €204 | -€3 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €19,380 | €26,845 | +€7,465 | +38.5% |
| Income taxes | 67/77 | €3,932 | €5,422 | +€1,491 | +37.9% |
| Profit (loss) for the period | 9904 | €15,448 | €21,423 | +€5,974 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,448 | €21,423 | +€5,974 | +38.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.