ALBERS: 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.
ALBERS
Largest movements
- Tangible fixed assets -€10,052
down €10,052 (-44.0%), from €22,851 to €12,799
of which Land and buildings: -€8,355
- Cash +€7,514
up €7,514 (+77.2%), from €9,733 to €17,247
mainly Depreciation (+€10,702) and Tax, wage and social debts (+€121)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€14,575
up €14,575, from -€679 to €13,896
- Financial charges +€1,461
up €1,461 (+102%), from €1,435 to €2,897
- Taxes +€451
up €451 (+348%), from €129 to €580
- Other operating charges -€254
down €254 (-14.6%), from €1,735 to €1,481
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 | €376,857 | €376,679 | -€178 | 0.0% |
| Fixed assets | 21/28 | €22,851 | €12,799 | -€10,052 | -44.0% |
| Tangible fixed assets | 22/27 | €22,851 | €12,799 | -€10,052 | -44.0% |
| Land and buildings | 22 | €16,710 | €8,355 | -€8,355 | -50.0% |
| Plant, machinery and equipment | 23 | €3,178 | €2,119 | -€1,059 | -33.3% |
| Furniture and vehicles | 24 | €2,963 | €2,325 | -€637 | -21.5% |
| Current assets | 29/58 | €354,006 | €363,880 | +€9,874 | +2.8% |
| Amounts receivable within one year | 40/41 | €42 | €0 | -€42 | -100% |
| Trade receivables | 40 | €42 | €0 | -€42 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €343,475 | €345,833 | +€2,358 | +0.7% |
| Cash at bank and in hand | 54/58 | €9,733 | €17,247 | +€7,514 | +77.2% |
| Deferred charges and accrued income | 490/1 | €756 | €800 | +€44 | +5.8% |
| Total equity and liabilities | 10/49 | €376,857 | €376,679 | -€178 | 0.0% |
| Equity | 10/15 | €363,887 | €363,592 | -€295 | -0.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €358,426 | €358,426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €358,426 | €358,426 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,089 | -€13,384 | -€295 | -2.3% |
| Amounts payable | 17/49 | €12,970 | €13,087 | +€117 | +0.9% |
| Amounts payable within one year | 42/48 | €12,008 | €12,236 | +€228 | +1.9% |
| Trade debts | 44 | €0 | €41 | +€41 | |
| Suppliers | 440/4 | €0 | €41 | +€41 | |
| Taxes, remuneration and social security | 45 | €18 | €139 | +€121 | +679% |
| Taxes | 450/3 | €18 | €139 | +€121 | +679% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,990 | €12,055 | +€65 | +0.5% |
| Accrued charges and deferred income | 492/3 | €962 | €851 | -€111 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,652 | €10,702 | +€50 | +0.5% |
| Other operating charges | 640/8 | €1,735 | €1,481 | -€254 | -14.6% |
| Gross operating margin | 9900 | -€679 | €13,896 | +€14,575 | |
| Operating profit (loss) | 9901 | -€13,067 | €1,712 | +€14,779 | |
| Financial income | 75/76B | €1,382 | €1,470 | +€88 | +6.4% |
| Recurring financial income | 75 | €1,382 | €1,470 | +€88 | +6.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,435 | €2,897 | +€1,461 | +102% |
| Recurring financial charges | 65 | €1,435 | €2,897 | +€1,461 | +102% |
| Profit (loss) for the period before taxes | 9903 | -€13,120 | €285 | +€13,405 | |
| Income taxes | 67/77 | €129 | €580 | +€451 | +348% |
| Profit (loss) for the period | 9904 | -€13,250 | -€295 | +€12,955 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,250 | -€295 | +€12,955 | +97.8% |
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 19 October 2026 via checked.be.