ALBERT JR²: 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.
ALBERT JR²
Largest movements
- Receivables within one year +€8,577
up €8,577 (+9.5%), from €90,453 to €99,031
of which Trade receivables: +€12,741
- Cash -€5,147
down €5,147 (-38.0%), from €13,551 to €8,404
mainly Contributions, distributions and other (-€60,539) and Receivables within one year (-€8,577)
- Other debts +€60,539
new in 2025: €60,539
- Reserves -€53,909
down €53,909 (-67.6%), from €79,801 to €25,892
of which Distributable reserves: -€53,909
- Tax, wage and social debts -€2,828
down €2,828 (-16.4%), from €17,197 to €14,369
of which Taxes: -€2,828
- Gross operating margin +€3,946
up €3,946 (+73.1%), from €5,400 to €9,345
- Taxes +€2,408
up €2,408 (+71.8%), from €3,352 to €5,760
- Other operating charges -€302
down €302 (-49.6%), from €608 to €307
- Financial income -€243
down €243 (-5.9%), from €4,104 to €3,861
- Financial charges -€204
down €204 (-54.1%), from €378 to €173
of which Financial charges: -€204
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 | €104,627 | €107,722 | +€3,095 | +3.0% |
| Fixed assets | 21/28 | €622 | €287 | -€336 | -53.9% |
| Tangible fixed assets | 22/27 | €622 | €287 | -€336 | -53.9% |
| Plant, machinery and equipment | 23 | €622 | €287 | -€336 | -53.9% |
| Current assets | 29/58 | €104,004 | €107,435 | +€3,431 | +3.3% |
| Amounts receivable within one year | 40/41 | €90,453 | €99,031 | +€8,577 | +9.5% |
| Trade receivables | 40 | €17,317 | €30,058 | +€12,741 | +73.6% |
| Other amounts receivable | 41 | €73,137 | €68,973 | -€4,164 | -5.7% |
| Cash at bank and in hand | 54/58 | €13,551 | €8,404 | -€5,147 | -38.0% |
| Total equity and liabilities | 10/49 | €104,627 | €107,722 | +€3,095 | +3.0% |
| Equity | 10/15 | €86,001 | €32,092 | -€53,909 | -62.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,801 | €25,892 | -€53,909 | -67.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,941 | €24,032 | -€53,909 | -69.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,626 | €75,630 | +€57,004 | +306% |
| Amounts payable within one year | 42/48 | €18,626 | €75,630 | +€57,004 | +306% |
| Trade debts | 44 | €1,429 | €722 | -€708 | -49.5% |
| Suppliers | 440/4 | €1,429 | €722 | -€708 | -49.5% |
| Taxes, remuneration and social security | 45 | €17,197 | €14,369 | -€2,828 | -16.4% |
| Taxes | 450/3 | €16,722 | €13,894 | -€2,828 | -16.9% |
| Remuneration and social security | 454/9 | €475 | €475 | = | 0.0% |
| Other amounts payable | 47/48 | - | €60,539 | +€60,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €336 | = | 0.0% |
| Other operating charges | 640/8 | €608 | €307 | -€302 | -49.6% |
| Gross operating margin | 9900 | €5,400 | €9,345 | +€3,946 | +73.1% |
| Operating profit (loss) | 9901 | €4,456 | €8,703 | +€4,247 | +95.3% |
| Financial income | 75/76B | €4,104 | €3,861 | -€243 | -5.9% |
| Recurring financial income | 75 | €4,104 | €3,861 | -€243 | -5.9% |
| Financial charges | 65/66B | €378 | €173 | -€204 | -54.1% |
| Recurring financial charges | 65 | €378 | €173 | -€204 | -54.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €8,182 | €12,390 | +€4,209 | +51.4% |
| Income taxes | 67/77 | €3,352 | €5,760 | +€2,408 | +71.8% |
| Profit (loss) for the period | 9904 | €4,830 | €6,631 | +€1,801 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,830 | €6,631 | +€1,801 | +37.3% |
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.