ALB FASTENERS: 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 FASTENERS
Largest movements
- Tangible fixed assets -€24,387
down €24,387 (-33.9%), from €71,848 to €47,461
of which Land and buildings: -€26,951
- Cash +€16,426
up €16,426 (+775.9%), from €2,117 to €18,543
mainly Net result for the year (+€46,264) and Depreciation (+€28,746)
- Receivables within one year +€6,120
up €6,120 (+7.8%), from €78,152 to €84,272
- Profit (loss) carried forward +€41,990
up €41,990, from -€41,990 to €0
- Debts after one year -€33,360
down €33,360 (-19.1%), from €174,838 to €141,477
of which Financial debts: -€37,862
- Accrued charges and deferred income -€10,394
down €10,394 (-22.3%), from €46,584 to €36,190
- Trade debts -€10,243
down €10,243 (-21.6%), from €47,467 to €37,224
- Gross operating margin +€96,073
up €96,073, from -€5,909 to €90,164
- Financial income +€17,829
up €17,829 (+221.1%), from €8,066 to €25,895
- Financial charges +€9,523
up €9,523 (+40.0%), from €23,809 to €33,332
- Other operating charges -€4,473
down €4,473 (-43.4%), from €10,297 to €5,823
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 | €512,486 | €506,575 | -€5,910 | -1.2% |
| Fixed assets | 21/28 | €96,249 | €71,862 | -€24,387 | -25.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €71,848 | €47,461 | -€24,387 | -33.9% |
| Land and buildings | 22 | €68,774 | €41,824 | -€26,951 | -39.2% |
| Plant, machinery and equipment | 23 | €724 | €4,019 | +€3,295 | +455.1% |
| Furniture and vehicles | 24 | €2,349 | €1,618 | -€731 | -31.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €24,401 | €24,401 | = | 0.0% |
| Current assets | 29/58 | €416,237 | €434,713 | +€18,477 | +4.4% |
| Stocks and contracts in progress | 3 | €330,319 | €326,177 | -€4,142 | -1.3% |
| Stocks | 30/36 | €330,319 | €326,177 | -€4,142 | -1.3% |
| Amounts receivable within one year | 40/41 | €78,152 | €84,272 | +€6,120 | +7.8% |
| Trade receivables | 40 | €78,152 | €84,272 | +€6,120 | +7.8% |
| Cash at bank and in hand | 54/58 | €2,117 | €18,543 | +€16,426 | +775.9% |
| Deferred charges and accrued income | 490/1 | €5,649 | €5,721 | +€72 | +1.3% |
| Total equity and liabilities | 10/49 | €512,486 | €506,575 | -€5,910 | -1.2% |
| Equity | 10/15 | -€21,530 | €24,733 | +€46,264 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,133 | +€4,273 | +229.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | €4,273 | +€4,273 | |
| Profit (loss) carried forward | 14 | -€41,990 | €0 | +€41,990 | |
| Amounts payable | 17/49 | €534,016 | €481,842 | -€52,174 | -9.8% |
| Amounts payable after more than one year | 17 | €174,838 | €141,477 | -€33,360 | -19.1% |
| Financial debts | 170/4 | €174,838 | €136,976 | -€37,862 | -21.7% |
| Other amounts payable | 178/9 | €0 | €4,502 | +€4,502 | |
| Amounts payable within one year | 42/48 | €312,594 | €304,174 | -€8,420 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €37,623 | €37,862 | +€239 | +0.6% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €47,467 | €37,224 | -€10,243 | -21.6% |
| Suppliers | 440/4 | €47,467 | €37,224 | -€10,243 | -21.6% |
| Advances received on contracts in progress | 46 | €2,069 | €619 | -€1,450 | -70.1% |
| Taxes, remuneration and social security | 45 | €25,434 | €28,469 | +€3,034 | +11.9% |
| Taxes | 450/3 | €25,434 | €24,969 | -€466 | -1.8% |
| Remuneration and social security | 454/9 | €0 | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €46,584 | €36,190 | -€10,394 | -22.3% |
| Remuneration, social security and pensions | 62 | €38 | €0 | -€38 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,496 | €28,746 | +€250 | +0.9% |
| Other operating charges | 640/8 | €10,297 | €5,823 | -€4,473 | -43.4% |
| Non-recurring operating charges | 66A | €30,729 | €1,244 | -€29,485 | -96.0% |
| Gross operating margin | 9900 | -€5,909 | €90,164 | +€96,073 | |
| Operating profit (loss) | 9901 | -€75,469 | €54,351 | +€129,820 | |
| Financial income | 75/76B | €8,066 | €25,895 | +€17,829 | +221.1% |
| Recurring financial income | 75 | €8,066 | €25,895 | +€17,829 | +221.1% |
| Financial charges | 65/66B | €23,809 | €33,332 | +€9,523 | +40.0% |
| Recurring financial charges | 65 | €23,809 | €33,332 | +€9,523 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€91,212 | €46,914 | +€138,126 | |
| Income taxes | 67/77 | €208 | €650 | +€442 | +212.6% |
| Profit (loss) for the period | 9904 | -€91,420 | €46,264 | +€137,684 | |
| Profit (loss) for the period to be appropriated | 9905 | -€91,420 | €46,264 | +€137,684 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.