ALBA BLUE: 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.
ALBA BLUE
Largest movements
- Cash +€28,661
up €28,661 (+191%), from €14,978 to €43,639
mainly Receivables within one year (+€24,188) and Net result for the year (+€18,586)
- Receivables within one year -€24,188
down €24,188 (-79.3%), from €30,494 to €6,306
of which Trade receivables: -€25,552
- Tangible fixed assets -€4,788
down €4,788 (-28.3%), from €16,891 to €12,103
of which Furniture and vehicles: -€4,648
- Deferred charges and accrued income +€1,935
up €1,935 (+239%), from €809 to €2,744
- Profit (loss) carried forward +€18,586
up €18,586 (+62.0%), from €29,990 to €48,576
- Trade debts -€16,420
down €16,420 (-96.7%), from €16,977 to €557
- Other debts -€975
down €975 (-100%), from €975 to €0
- Gross operating margin +€25,958
up €25,958 (+335%), from €7,742 to €33,700
- Taxes +€4,906
up €4,906 (+378%), from €1,298 to €6,203
- Depreciation +€1,206
up €1,206 (+28.3%), from €4,259 to €5,465
- Financial charges -€1,039
down €1,039 (-25.1%), from €4,139 to €3,099
- Other operating charges -€570
down €570 (-62.2%), from €917 to €347
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 | €63,172 | €64,792 | +€1,620 | +2.6% |
| Fixed assets | 21/28 | €16,891 | €12,103 | -€4,788 | -28.3% |
| Tangible fixed assets | 22/27 | €16,891 | €12,103 | -€4,788 | -28.3% |
| Furniture and vehicles | 24 | €15,615 | €10,966 | -€4,648 | -29.8% |
| Other tangible fixed assets | 26 | €1,276 | €1,137 | -€139 | -10.9% |
| Current assets | 29/58 | €46,281 | €52,689 | +€6,408 | +13.8% |
| Amounts receivable within one year | 40/41 | €30,494 | €6,306 | -€24,188 | -79.3% |
| Trade receivables | 40 | €30,494 | €4,942 | -€25,552 | -83.8% |
| Other amounts receivable | 41 | - | €1,364 | +€1,364 | |
| Cash at bank and in hand | 54/58 | €14,978 | €43,639 | +€28,661 | +191% |
| Deferred charges and accrued income | 490/1 | €809 | €2,744 | +€1,935 | +239% |
| Total equity and liabilities | 10/49 | €63,172 | €64,792 | +€1,620 | +2.6% |
| Equity | 10/15 | €34,990 | €53,576 | +€18,586 | +53.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,990 | €48,576 | +€18,586 | +62.0% |
| Amounts payable | 17/49 | €28,182 | €11,217 | -€16,965 | -60.2% |
| Amounts payable within one year | 42/48 | €28,182 | €11,217 | -€16,965 | -60.2% |
| Financial debts | 43 | €167 | €404 | +€238 | +143% |
| Credit institutions | 430/8 | €167 | €404 | +€238 | +143% |
| Trade debts | 44 | €16,977 | €557 | -€16,420 | -96.7% |
| Suppliers | 440/4 | €16,977 | €557 | -€16,420 | -96.7% |
| Taxes, remuneration and social security | 45 | €10,063 | €10,255 | +€192 | +1.9% |
| Taxes | 450/3 | €10,063 | €10,255 | +€192 | +1.9% |
| Other amounts payable | 47/48 | €975 | €0 | -€975 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,259 | €5,465 | +€1,206 | +28.3% |
| Other operating charges | 640/8 | €917 | €347 | -€570 | -62.2% |
| Gross operating margin | 9900 | €7,742 | €33,700 | +€25,958 | +335% |
| Operating profit (loss) | 9901 | €2,566 | €27,888 | +€25,322 | +987% |
| Financial income | 75/76B | €29 | €0 | -€28 | -98.7% |
| Recurring financial income | 75 | €29 | €0 | -€28 | -98.7% |
| Financial charges | 65/66B | €4,139 | €3,099 | -€1,039 | -25.1% |
| Recurring financial charges | 65 | €4,139 | €3,099 | -€1,039 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,544 | €24,789 | +€26,333 | |
| Income taxes | 67/77 | €1,298 | €6,203 | +€4,906 | +378% |
| Profit (loss) for the period | 9904 | -€2,842 | €18,586 | +€21,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,842 | €18,586 | +€21,428 |
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 23 October 2026 via checked.be.