ALBA 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.
ALBA CONSTRUCT
Largest movements
- Receivables within one year -€25,510
down €25,510 (-18.4%), from €138,479 to €112,969
of which Trade receivables: -€34,688
- Cash +€20,297
up €20,297 (+638%), from €3,181 to €23,478
mainly Receivables within one year (+€25,510) and Trade debts (+€16,503)
- Tangible fixed assets +€5,740
up €5,740 (+1,355%), from €424 to €6,163
- Trade debts +€16,503
up €16,503 (+298%), from €5,534 to €22,037
- Profit (loss) carried forward -€11,127
down €11,127 (-15.7%), from €70,733 to €59,606
- Other debts -€4,951
down €4,951 (-18.8%), from €26,366 to €21,415
- Turnover -€79,469
down €79,469 (-22.2%), from €358,230 to €278,760
- Gross operating margin -€45,242
down €45,242, from €43,174 to -€2,068
- Purchases and services -€34,228
down €34,228 (-10.9%), from €315,056 to €280,828
- Taxes -€15,925
down €15,925 (-80.7%), from €19,739 to €3,814
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 | €142,334 | €142,861 | +€527 | +0.4% |
| Fixed assets | 21/28 | €674 | €6,413 | +€5,740 | +852% |
| Tangible fixed assets | 22/27 | €424 | €6,163 | +€5,740 | +1,355% |
| Furniture and vehicles | 24 | €424 | €6,163 | +€5,740 | +1,355% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €141,660 | €136,447 | -€5,213 | -3.7% |
| Amounts receivable within one year | 40/41 | €138,479 | €112,969 | -€25,510 | -18.4% |
| Trade receivables | 40 | €87,451 | €52,763 | -€34,688 | -39.7% |
| Other amounts receivable | 41 | €51,028 | €60,206 | +€9,178 | +18.0% |
| Cash at bank and in hand | 54/58 | €3,181 | €23,478 | +€20,297 | +638% |
| Total equity and liabilities | 10/49 | €142,334 | €142,861 | +€527 | +0.4% |
| Equity | 10/15 | €91,193 | €80,066 | -€11,127 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,733 | €59,606 | -€11,127 | -15.7% |
| Amounts payable | 17/49 | €51,141 | €62,794 | +€11,653 | +22.8% |
| Amounts payable within one year | 42/48 | €51,141 | €62,794 | +€11,653 | +22.8% |
| Trade debts | 44 | €5,534 | €22,037 | +€16,503 | +298% |
| Suppliers | 440/4 | €5,534 | €22,037 | +€16,503 | +298% |
| Taxes, remuneration and social security | 45 | €19,240 | €19,342 | +€101 | +0.5% |
| Taxes | 450/3 | €10,940 | €11,042 | +€101 | +0.9% |
| Remuneration and social security | 454/9 | €8,300 | €8,300 | = | 0.0% |
| Other amounts payable | 47/48 | €26,366 | €21,415 | -€4,951 | -18.8% |
| Turnover | 70 | €358,230 | €278,760 | -€79,469 | -22.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €315,056 | €280,828 | -€34,228 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,089 | €2,919 | +€1,830 | +168% |
| Other operating charges | 640/8 | €4,225 | €1,105 | -€3,119 | -73.8% |
| Gross operating margin | 9900 | €43,174 | -€2,068 | -€45,242 | |
| Operating profit (loss) | 9901 | €37,860 | -€6,092 | -€43,952 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -98.1% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -98.1% |
| Financial charges | 65/66B | €2,270 | €1,221 | -€1,050 | -46.2% |
| Recurring financial charges | 65 | €2,148 | €1,221 | -€928 | -43.2% |
| Non-recurring financial charges | 66B | €122 | - | -€122 | |
| Profit (loss) for the period before taxes | 9903 | €35,595 | -€7,313 | -€42,908 | |
| Income taxes | 67/77 | €19,739 | €3,814 | -€15,925 | -80.7% |
| Profit (loss) for the period | 9904 | €15,856 | -€11,127 | -€26,983 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,856 | -€11,127 | -€26,983 |
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 26 October 2026 via checked.be.