ALBC Consult: 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.
ALBC Consult
Largest movements
- Tangible fixed assets -€18,059
down €18,059 (-23.1%), from €78,045 to €59,986
of which Furniture and vehicles: -€17,726
- Cash +€9,182
up €9,182 (+184.5%), from €4,976 to €14,158
mainly Debts after one year (+€38,019) and Depreciation (+€18,059)
- Receivables within one year +€8,466
up €8,466 (+25.2%), from €33,600 to €42,066
of which Other amounts receivable: +€17,994
- Trade debts -€58,123
down €58,123 (-99.5%), from €58,388 to €265
- Debts after one year +€38,019
up €38,019 (+156.7%), from €24,269 to €62,288
- Current portion of long-term debt +€8,200
up €8,200 (+110.8%), from €7,402 to €15,602
- Reserves +€8,000
new in 2025: €8,000
- Tax, wage and social debts +€2,453
up €2,453 (+40.5%), from €6,051 to €8,504
- Gross operating margin +€19,423
up €19,423 (+114.5%), from €16,968 to €36,391
- Depreciation +€9,431
up €9,431 (+109.3%), from €8,628 to €18,059
- Taxes +€2,764
up €2,764 (+120.6%), from €2,292 to €5,056
- Financial charges +€2,391
up €2,391 (+108.9%), from €2,195 to €4,586
- Financial income +€510
up €510 (+46.6%), from €1,095 to €1,605
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 | €119,931 | €120,345 | +€414 | +0.3% |
| Fixed assets | 21/28 | €78,045 | €59,986 | -€18,059 | -23.1% |
| Tangible fixed assets | 22/27 | €78,045 | €59,986 | -€18,059 | -23.1% |
| Plant, machinery and equipment | 23 | €922 | €589 | -€333 | -36.1% |
| Furniture and vehicles | 24 | €77,123 | €59,397 | -€17,726 | -23.0% |
| Current assets | 29/58 | €41,886 | €60,359 | +€18,474 | +44.1% |
| Amounts receivable within one year | 40/41 | €33,600 | €42,066 | +€8,466 | +25.2% |
| Trade receivables | 40 | €10,617 | €1,089 | -€9,528 | -89.7% |
| Other amounts receivable | 41 | €22,983 | €40,977 | +€17,994 | +78.3% |
| Cash at bank and in hand | 54/58 | €4,976 | €14,158 | +€9,182 | +184.5% |
| Deferred charges and accrued income | 490/1 | €3,309 | €4,135 | +€826 | +24.9% |
| Total equity and liabilities | 10/49 | €119,931 | €120,345 | +€414 | +0.3% |
| Equity | 10/15 | €23,797 | €33,686 | +€9,889 | +41.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €8,000 | +€8,000 | |
| Distributable reserves | 133 | - | €8,000 | +€8,000 | |
| Profit (loss) carried forward | 14 | €20,797 | €22,686 | +€1,889 | +9.1% |
| Amounts payable | 17/49 | €96,134 | €86,659 | -€9,475 | -9.9% |
| Amounts payable after more than one year | 17 | €24,269 | €62,288 | +€38,019 | +156.7% |
| Financial debts | 170/4 | €24,269 | €62,288 | +€38,019 | +156.7% |
| Amounts payable within one year | 42/48 | €71,840 | €24,371 | -€47,469 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €7,402 | €15,602 | +€8,200 | +110.8% |
| Trade debts | 44 | €58,388 | €265 | -€58,123 | -99.5% |
| Suppliers | 440/4 | €58,388 | €265 | -€58,123 | -99.5% |
| Taxes, remuneration and social security | 45 | €6,051 | €8,504 | +€2,453 | +40.5% |
| Taxes | 450/3 | €6,051 | €8,504 | +€2,453 | +40.5% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,628 | €18,059 | +€9,431 | +109.3% |
| Other operating charges | 640/8 | €211 | €405 | +€194 | +91.8% |
| Gross operating margin | 9900 | €16,968 | €36,391 | +€19,423 | +114.5% |
| Operating profit (loss) | 9901 | €8,129 | €17,927 | +€9,798 | +120.5% |
| Financial income | 75/76B | €1,095 | €1,605 | +€510 | +46.6% |
| Recurring financial income | 75 | €1,095 | €1,605 | +€510 | +46.6% |
| Financial charges | 65/66B | €2,195 | €4,586 | +€2,391 | +108.9% |
| Recurring financial charges | 65 | €2,195 | €4,586 | +€2,391 | +108.9% |
| Profit (loss) for the period before taxes | 9903 | €7,028 | €14,946 | +€7,917 | +112.6% |
| Income taxes | 67/77 | €2,292 | €5,056 | +€2,764 | +120.6% |
| Profit (loss) for the period | 9904 | €4,736 | €9,889 | +€5,153 | +108.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,736 | €9,889 | +€5,153 | +108.8% |
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 12 October 2026 via checked.be.