ALB CONSULT: 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 CONSULT
Largest movements
- Financial fixed assets +€87,885
up €87,885 (+33.5%), from €262,650 to €350,535
- Cash -€10,373
down €10,373 (-23.5%), from €44,125 to €33,752
mainly Investment in fixed assets (net) (-€92,463) and Contributions, distributions and other (-€24,912)
- Deferred charges and accrued income -€8,051
down €8,051 (-59.8%), from €13,466 to €5,415
- Debts after one year +€61,061
new in 2025: €61,061
- Current portion of long-term debt +€7,531
up €7,531 (+118%), from €6,408 to €13,939
- Gross operating margin -€8,613
down €8,613 (-14.8%), from €58,334 to €49,721
- Taxes -€1,300
down €1,300 (-10.5%), from €12,431 to €11,132
- Financial charges +€652
up €652 (+4.2%), from €15,394 to €16,046
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 | €323,072 | €396,449 | +€73,377 | +22.7% |
| Fixed assets | 21/28 | €265,200 | €356,413 | +€91,213 | +34.4% |
| Tangible fixed assets | 22/27 | €2,550 | €5,878 | +€3,328 | +130% |
| Furniture and vehicles | 24 | €2,550 | €5,878 | +€3,328 | +130% |
| Financial fixed assets | 28 | €262,650 | €350,535 | +€87,885 | +33.5% |
| Current assets | 29/58 | €57,871 | €40,035 | -€17,836 | -30.8% |
| Amounts receivable within one year | 40/41 | €281 | €868 | +€587 | +209% |
| Other amounts receivable | 41 | €281 | €868 | +€587 | +209% |
| Cash at bank and in hand | 54/58 | €44,125 | €33,752 | -€10,373 | -23.5% |
| Deferred charges and accrued income | 490/1 | €13,466 | €5,415 | -€8,051 | -59.8% |
| Total equity and liabilities | 10/49 | €323,072 | €396,449 | +€73,377 | +22.7% |
| Equity | 10/15 | €20,405 | €20,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Provisions and deferred taxes | 16 | €239,218 | €241,968 | +€2,749 | +1.1% |
| Provisions for liabilities and charges | 160/5 | €239,218 | €241,968 | +€2,749 | +1.1% |
| Other liabilities and charges | 164/5 | €239,218 | €241,968 | +€2,749 | +1.1% |
| Amounts payable | 17/49 | €63,449 | €134,076 | +€70,628 | +111% |
| Amounts payable after more than one year | 17 | - | €61,061 | +€61,061 | |
| Financial debts | 170/4 | - | €61,061 | +€61,061 | |
| Amounts payable within one year | 42/48 | €54,954 | €64,421 | +€9,467 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €6,408 | €13,939 | +€7,531 | +118% |
| Trade debts | 44 | €2,582 | €2,986 | +€404 | +15.6% |
| Suppliers | 440/4 | €2,582 | €2,986 | +€404 | +15.6% |
| Taxes, remuneration and social security | 45 | €12,607 | €10,278 | -€2,329 | -18.5% |
| Taxes | 450/3 | €9,917 | €7,588 | -€2,329 | -23.5% |
| Remuneration and social security | 454/9 | €2,690 | €2,690 | = | 0.0% |
| Other amounts payable | 47/48 | €33,357 | €37,218 | +€3,861 | +11.6% |
| Accrued charges and deferred income | 492/3 | €8,495 | €8,594 | +€99 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €1,250 | +€322 | +34.6% |
| Other operating charges | 640/8 | €695 | €773 | +€78 | +11.3% |
| Gross operating margin | 9900 | €58,334 | €49,721 | -€8,613 | -14.8% |
| Operating profit (loss) | 9901 | €56,711 | €47,699 | -€9,013 | -15.9% |
| Financial income | 75/76B | €4,440 | €4,391 | -€49 | -1.1% |
| Recurring financial income | 75 | €4,440 | €4,391 | -€49 | -1.1% |
| Financial charges | 65/66B | €15,394 | €16,046 | +€652 | +4.2% |
| Recurring financial charges | 65 | €15,394 | €16,046 | +€652 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €45,758 | €36,044 | -€9,714 | -21.2% |
| Income taxes | 67/77 | €12,431 | €11,132 | -€1,300 | -10.5% |
| Profit (loss) for the period | 9904 | €33,326 | €24,912 | -€8,414 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,326 | €24,912 | -€8,414 | -25.2% |
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 13 October 2026 via checked.be.