ALBAROM: 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.
ALBAROM
Largest movements
- Cash -€5,274
down €5,274 (-32.4%), from €16,260 to €10,986
mainly Debts after one year (-€10,000) and Tax, wage and social debts (-€8,028)
- Receivables within one year -€2,861
down €2,861 (-38.7%), from €7,392 to €4,531
of which Trade receivables: -€3,035
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts -€8,028
down €8,028 (-69.5%), from €11,548 to €3,521
- Reserves +€7,527
up €7,527 (+16.4%), from €45,992 to €53,519
- Trade debts +€4,365
up €4,365 (+292%), from €1,494 to €5,859
- Current portion of long-term debt -€2,000
down €2,000 (-16.7%), from €12,000 to €10,000
- Gross operating margin -€2,935
down €2,935 (-18.5%), from €15,847 to €12,912
- Financial charges +€698
up €698, from -€625 to €73
- Taxes +€559
up €559 (+12.5%), from €4,468 to €5,027
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 | €106,034 | €97,899 | -€8,135 | -7.7% |
| Fixed assets | 21/28 | €82,000 | €82,000 | = | 0.0% |
| Financial fixed assets | 28 | €82,000 | €82,000 | = | 0.0% |
| Current assets | 29/58 | €24,034 | €15,899 | -€8,135 | -33.8% |
| Amounts receivable within one year | 40/41 | €7,392 | €4,531 | -€2,861 | -38.7% |
| Trade receivables | 40 | €4,608 | €1,573 | -€3,035 | -65.9% |
| Other amounts receivable | 41 | €2,784 | €2,958 | +€174 | +6.3% |
| Cash at bank and in hand | 54/58 | €16,260 | €10,986 | -€5,274 | -32.4% |
| Deferred charges and accrued income | 490/1 | €382 | €382 | = | 0.0% |
| Total equity and liabilities | 10/49 | €106,034 | €97,899 | -€8,135 | -7.7% |
| Equity | 10/15 | €70,992 | €78,519 | +€7,527 | +10.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €45,992 | €53,519 | +€7,527 | +16.4% |
| Distributable reserves | 133 | €45,992 | €53,519 | +€7,527 | +16.4% |
| Amounts payable | 17/49 | €35,042 | €19,380 | -€15,662 | -44.7% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €25,042 | €19,380 | -€5,662 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €10,000 | -€2,000 | -16.7% |
| Trade debts | 44 | €1,494 | €5,859 | +€4,365 | +292% |
| Suppliers | 440/4 | €1,494 | €5,859 | +€4,365 | +292% |
| Taxes, remuneration and social security | 45 | €11,548 | €3,521 | -€8,028 | -69.5% |
| Taxes | 450/3 | €11,548 | €3,521 | -€8,028 | -69.5% |
| Other operating charges | 640/8 | €352 | €459 | +€106 | +30.2% |
| Gross operating margin | 9900 | €15,847 | €12,912 | -€2,935 | -18.5% |
| Operating profit (loss) | 9901 | €15,495 | €12,453 | -€3,042 | -19.6% |
| Financial income | 75/76B | €84 | €174 | +€90 | +107% |
| Recurring financial income | 75 | €84 | €174 | +€90 | +107% |
| Financial charges | 65/66B | -€625 | €73 | +€698 | |
| Recurring financial charges | 65 | -€625 | €73 | +€698 | |
| Profit (loss) for the period before taxes | 9903 | €16,203 | €12,554 | -€3,649 | -22.5% |
| Income taxes | 67/77 | €4,468 | €5,027 | +€559 | +12.5% |
| Profit (loss) for the period | 9904 | €11,736 | €7,527 | -€4,209 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,736 | €7,527 | -€4,209 | -35.9% |
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 15 October 2026 via checked.be.