ALBECA: 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.
ALBECA
Largest movements
- Receivables within one year +€13,467
up €13,467 (+16.0%), from €84,390 to €97,857
of which Other amounts receivable: +€23,022
- Profit (loss) carried forward +€9,534
up €9,534 (+42.7%), from -€22,347 to -€12,813
- Trade debts +€4,746
up €4,746 (+22281.2%), from €21 to €4,767
- Tax, wage and social debts -€2,891
down €2,891 (-24.1%), from €12,000 to €9,109
- Short-term financial debts +€2,079
up €2,079 (+6.4%), from €32,256 to €34,335
- Gross operating margin -€32,234
down €32,234 (-64.6%), from €49,899 to €17,666
- Taxes -€8,691
down €8,691 (-72.4%), from €12,000 to €3,309
- Financial charges +€733
up €733 (+17.9%), from €4,090 to €4,823
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,390 | €97,857 | +€13,467 | +16.0% |
| Current assets | 29/58 | €84,390 | €97,857 | +€13,467 | +16.0% |
| Amounts receivable within one year | 40/41 | €84,390 | €97,857 | +€13,467 | +16.0% |
| Trade receivables | 40 | €12,645 | €3,090 | -€9,555 | -75.6% |
| Other amounts receivable | 41 | €71,745 | €94,767 | +€23,022 | +32.1% |
| Total equity and liabilities | 10/49 | €84,390 | €97,857 | +€13,467 | +16.0% |
| Equity | 10/15 | -€1,887 | €7,647 | +€9,534 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€22,347 | -€12,813 | +€9,534 | +42.7% |
| Amounts payable | 17/49 | €86,277 | €90,211 | +€3,934 | +4.6% |
| Amounts payable within one year | 42/48 | €86,277 | €90,211 | +€3,934 | +4.6% |
| Financial debts | 43 | €32,256 | €34,335 | +€2,079 | +6.4% |
| Credit institutions | 430/8 | €32,256 | €34,335 | +€2,079 | +6.4% |
| Trade debts | 44 | €21 | €4,767 | +€4,746 | +22281.2% |
| Suppliers | 440/4 | €21 | €4,767 | +€4,746 | +22281.2% |
| Taxes, remuneration and social security | 45 | €12,000 | €9,109 | -€2,891 | -24.1% |
| Taxes | 450/3 | €12,000 | €9,109 | -€2,891 | -24.1% |
| Other amounts payable | 47/48 | €42,000 | €42,000 | = | 0.0% |
| Gross operating margin | 9900 | €49,899 | €17,666 | -€32,234 | -64.6% |
| Operating profit (loss) | 9901 | €49,899 | €17,666 | -€32,234 | -64.6% |
| Financial charges | 65/66B | €4,090 | €4,823 | +€733 | +17.9% |
| Recurring financial charges | 65 | €4,090 | €4,823 | +€733 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €45,809 | €12,842 | -€32,967 | -72.0% |
| Income taxes | 67/77 | €12,000 | €3,309 | -€8,691 | -72.4% |
| Profit (loss) for the period | 9904 | €33,809 | €9,534 | -€24,276 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,809 | €9,534 | -€24,276 | -71.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.