ALBERDEEN: 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.
ALBERDEEN
Largest movements
- Cash +€4,519
up €4,519 (+1026.5%), from €440 to €4,960
mainly Net result for the year (+€3,674) and Depreciation (+€2,838)
- Trade debts -€4,437
down €4,437 (-83.0%), from €5,343 to €906
- Reserves +€3,674
up €3,674 (+12.4%), from €29,716 to €33,390
- Gross operating margin +€4,175
up €4,175 (+45.9%), from €9,097 to €13,271
- Taxes +€863
up €863 (+536.3%), from €161 to €1,024
- Depreciation +€138
up €138 (+5.1%), from €2,700 to €2,838
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 | €297,597 | €299,132 | +€1,535 | +0.5% |
| Fixed assets | 21/28 | €295,611 | €292,773 | -€2,838 | -1.0% |
| Tangible fixed assets | 22/27 | €295,502 | €292,664 | -€2,838 | -1.0% |
| Land and buildings | 22 | €293,200 | €291,164 | -€2,036 | -0.7% |
| Other tangible fixed assets | 26 | €2,302 | €1,500 | -€802 | -34.8% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €1,986 | €6,359 | +€4,374 | +220.3% |
| Cash at bank and in hand | 54/58 | €440 | €4,960 | +€4,519 | +1026.5% |
| Deferred charges and accrued income | 490/1 | €1,545 | €1,400 | -€146 | -9.4% |
| Total equity and liabilities | 10/49 | €297,597 | €299,132 | +€1,535 | +0.5% |
| Equity | 10/15 | €248,940 | €252,614 | +€3,674 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €200,632 | €200,632 | = | 0.0% |
| Reserves | 13 | €29,716 | €33,390 | +€3,674 | +12.4% |
| Distributable reserves | 133 | €29,716 | €33,390 | +€3,674 | +12.4% |
| Amounts payable | 17/49 | €48,656 | €46,518 | -€2,138 | -4.4% |
| Amounts payable within one year | 42/48 | €48,656 | €46,518 | -€2,138 | -4.4% |
| Financial debts | 43 | €500 | €500 | = | 0.0% |
| Credit institutions | 430/8 | €500 | €500 | = | 0.0% |
| Trade debts | 44 | €5,343 | €906 | -€4,437 | -83.0% |
| Suppliers | 440/4 | €5,343 | €906 | -€4,437 | -83.0% |
| Taxes, remuneration and social security | 45 | €161 | €1,024 | +€863 | +536.3% |
| Taxes | 450/3 | €161 | €1,024 | +€863 | +536.3% |
| Other amounts payable | 47/48 | €42,653 | €44,088 | +€1,435 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,700 | €2,838 | +€138 | +5.1% |
| Other operating charges | 640/8 | €5,502 | €5,628 | +€126 | +2.3% |
| Gross operating margin | 9900 | €9,097 | €13,271 | +€4,175 | +45.9% |
| Operating profit (loss) | 9901 | €895 | €4,805 | +€3,911 | +437.2% |
| Financial charges | 65/66B | €141 | €107 | -€33 | -23.7% |
| Recurring financial charges | 65 | €141 | €107 | -€33 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €754 | €4,698 | +€3,944 | +523.2% |
| Income taxes | 67/77 | €161 | €1,024 | +€863 | +536.3% |
| Profit (loss) for the period | 9904 | €593 | €3,674 | +€3,081 | +519.7% |
| Profit (loss) for the period to be appropriated | 9905 | €593 | €3,674 | +€3,081 | +519.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.