ALBATCONSULT: what changed
Two fiscal 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.
ALBATCONSULT
Largest movements
- Cash +€78,883
up €78,883 (+300.3%), from €26,270 to €105,153
mainly Net result for the year (+€49,166) and Receivables within one year (+€15,528)
- Receivables within one year -€15,528
down €15,528 (-71.3%), from €21,780 to €6,252
of which Trade receivables: -€16,794
- Tangible fixed assets -€2,274
down €2,274 (-29.5%), from €7,708 to €5,434
of which Furniture and vehicles: -€1,516
- Financial fixed assets -€1,250
no longer reported in 2025 (was €1,250)
- Profit (loss) carried forward +€49,166
up €49,166 (+132.7%), from €37,056 to €86,222
- Tax, wage and social debts +€11,804
up €11,804 (+72.6%), from €16,250 to €28,054
of which Taxes: +€11,572
- Gross operating margin +€48,864
up €48,864 (+256.8%), from €19,028 to €67,892
- Taxes +€10,020
up €10,020 (+169.0%), from €5,929 to €15,949
- Depreciation +€810
up €810 (+55.3%), from €1,464 to €2,274
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 | €61,084 | €120,995 | +€59,911 | +98.1% |
| Fixed assets | 21/28 | €8,958 | €5,434 | -€3,524 | -39.3% |
| Tangible fixed assets | 22/27 | €7,708 | €5,434 | -€2,274 | -29.5% |
| Plant, machinery and equipment | 23 | €833 | €75 | -€758 | -91.0% |
| Furniture and vehicles | 24 | €6,876 | €5,359 | -€1,516 | -22.1% |
| Financial fixed assets | 28 | €1,250 | - | -€1,250 | |
| Current assets | 29/58 | €52,126 | €115,560 | +€63,435 | +121.7% |
| Amounts receivable within one year | 40/41 | €21,780 | €6,252 | -€15,528 | -71.3% |
| Trade receivables | 40 | €21,780 | €4,986 | -€16,794 | -77.1% |
| Other amounts receivable | 41 | - | €1,266 | +€1,266 | |
| Cash at bank and in hand | 54/58 | €26,270 | €105,153 | +€78,883 | +300.3% |
| Deferred charges and accrued income | 490/1 | €4,075 | €4,155 | +€79 | +1.9% |
| Total equity and liabilities | 10/49 | €61,084 | €120,995 | +€59,911 | +98.1% |
| Equity | 10/15 | €39,056 | €88,222 | +€49,166 | +125.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,056 | €86,222 | +€49,166 | +132.7% |
| Amounts payable | 17/49 | €22,028 | €32,773 | +€10,745 | +48.8% |
| Amounts payable within one year | 42/48 | €20,418 | €30,790 | +€10,372 | +50.8% |
| Trade debts | 44 | €3,604 | €2,736 | -€867 | -24.1% |
| Suppliers | 440/4 | €3,604 | €2,736 | -€867 | -24.1% |
| Taxes, remuneration and social security | 45 | €16,250 | €28,054 | +€11,804 | +72.6% |
| Taxes | 450/3 | €16,250 | €27,822 | +€11,572 | +71.2% |
| Remuneration and social security | 454/9 | - | €231 | +€231 | |
| Other amounts payable | 47/48 | €564 | - | -€564 | |
| Accrued charges and deferred income | 492/3 | €1,611 | €1,983 | +€372 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,464 | €2,274 | +€810 | +55.3% |
| Other operating charges | 640/8 | €294 | €463 | +€168 | +57.2% |
| Gross operating margin | 9900 | €19,028 | €67,892 | +€48,864 | +256.8% |
| Operating profit (loss) | 9901 | €17,269 | €65,155 | +€47,885 | +277.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40 | €40 | +€1 | +2.1% |
| Recurring financial charges | 65 | €40 | €40 | +€1 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €17,230 | €65,114 | +€47,885 | +277.9% |
| Income taxes | 67/77 | €5,929 | €15,949 | +€10,020 | +169.0% |
| Profit (loss) for the period | 9904 | €11,301 | €49,166 | +€37,865 | +335.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,301 | €49,166 | +€37,865 | +335.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.