ALBARIUS: 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.
ALBARIUS
Largest movements
- Tangible fixed assets -€4,585
down €4,585 (-29.1%), from €15,775 to €11,190
of which Furniture and vehicles: -€3,705
- Cash -€1,948
down €1,948 (-28.4%), from €6,860 to €4,911
mainly Other debts (-€16,331) and Deferred charges and accrued income (-€444)
- Deferred charges and accrued income +€444
new in 2025: €444
- Receivables within one year -€267
down €267 (-20.0%), from €1,333 to €1,066
of which Trade receivables: -€184
- Other debts -€16,331
down €16,331 (-23.6%), from €69,308 to €52,977
- Profit (loss) carried forward +€9,878
up €9,878 (+15.0%), from -€65,645 to -€55,767
- Accrued charges and deferred income +€400
up €400, from €0 to €400
- Trade debts -€303
down €303 (-30.4%), from €998 to €695
- Other operating charges -€6,205
down €6,205 (-85.7%), from €7,241 to €1,036
- Gross operating margin -€3,851
down €3,851 (-19.9%), from €19,377 to €15,526
- Depreciation +€1,412
up €1,412 (+44.5%), from €3,172 to €4,585
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 | €25,120 | €18,764 | -€6,356 | -25.3% |
| Fixed assets | 21/28 | €16,927 | €12,343 | -€4,585 | -27.1% |
| Tangible fixed assets | 22/27 | €15,775 | €11,190 | -€4,585 | -29.1% |
| Plant, machinery and equipment | 23 | €1,009 | €129 | -€880 | -87.2% |
| Furniture and vehicles | 24 | €14,766 | €11,060 | -€3,705 | -25.1% |
| Financial fixed assets | 28 | €1,153 | €1,153 | = | 0.0% |
| Current assets | 29/58 | €8,193 | €6,421 | -€1,772 | -21.6% |
| Amounts receivable within one year | 40/41 | €1,333 | €1,066 | -€267 | -20.0% |
| Trade receivables | 40 | €587 | €403 | -€184 | -31.4% |
| Other amounts receivable | 41 | €746 | €663 | -€83 | -11.1% |
| Cash at bank and in hand | 54/58 | €6,860 | €4,911 | -€1,948 | -28.4% |
| Deferred charges and accrued income | 490/1 | - | €444 | +€444 | |
| Total equity and liabilities | 10/49 | €25,120 | €18,764 | -€6,356 | -25.3% |
| Equity | 10/15 | -€45,185 | -€35,307 | +€9,878 | +21.9% |
| Contributions | 10/11 | €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 | -€65,645 | -€55,767 | +€9,878 | +15.0% |
| Amounts payable | 17/49 | €70,306 | €54,071 | -€16,235 | -23.1% |
| Amounts payable within one year | 42/48 | €70,306 | €53,671 | -€16,634 | -23.7% |
| Trade debts | 44 | €998 | €695 | -€303 | -30.4% |
| Suppliers | 440/4 | €998 | €695 | -€303 | -30.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €69,308 | €52,977 | -€16,331 | -23.6% |
| Accrued charges and deferred income | 492/3 | €0 | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,172 | €4,585 | +€1,412 | +44.5% |
| Other operating charges | 640/8 | €7,241 | €1,036 | -€6,205 | -85.7% |
| Gross operating margin | 9900 | €19,377 | €15,526 | -€3,851 | -19.9% |
| Operating profit (loss) | 9901 | €8,964 | €9,905 | +€942 | +10.5% |
| Financial income | 75/76B | €6 | €19 | +€13 | +206% |
| Recurring financial income | 75 | €6 | €19 | +€13 | +206% |
| Financial charges | 65/66B | €77 | €43 | -€35 | -44.7% |
| Recurring financial charges | 65 | €77 | €43 | -€35 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €8,892 | €9,881 | +€989 | +11.1% |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | €8,892 | €9,878 | +€986 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,892 | €9,878 | +€986 | +11.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.