ALBERTI SOINS: 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.
ALBERTI SOINS
Largest movements
- Receivables within one year +€105,856
up €105,856 (+111%), from €95,149 to €201,005
- Cash -€25,994
down €25,994 (-95.2%), from €27,295 to €1,301
mainly Receivables within one year (-€105,856) and Investment in fixed assets (net) (-€31,093)
- Tangible fixed assets +€23,963
up €23,963 (+2,820%), from €850 to €24,813
of which Furniture and vehicles: +€24,010
- Intangible fixed assets -€7,143
down €7,143 (-18.8%), from €38,020 to €30,877
- Profit (loss) carried forward +€93,517
up €93,517 (+105%), from €88,673 to €182,190
- Tax, wage and social debts +€9,708
up €9,708 (+34.6%), from €28,032 to €37,740
- Debts after one year -€7,072
down €7,072 (-20.4%), from €34,589 to €27,518
- Gross operating margin +€40,198
up €40,198 (+38.6%), from €104,198 to €144,395
- Taxes +€6,742
up €6,742 (+24.1%), from €27,966 to €34,708
- Depreciation +€5,887
up €5,887 (+70.2%), from €8,386 to €14,272
- Financial income +€4,508
up €4,508 (+128%), from €3,516 to €8,024
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 | €161,491 | €258,549 | +€97,058 | +60.1% |
| Fixed assets | 21/28 | €38,870 | €55,690 | +€16,821 | +43.3% |
| Intangible fixed assets | 21 | €38,020 | €30,877 | -€7,143 | -18.8% |
| Tangible fixed assets | 22/27 | €850 | €24,813 | +€23,963 | +2,820% |
| Plant, machinery and equipment | 23 | €47 | - | -€47 | |
| Furniture and vehicles | 24 | €803 | €24,813 | +€24,010 | +2,991% |
| Current assets | 29/58 | €122,621 | €202,859 | +€80,238 | +65.4% |
| Amounts receivable within one year | 40/41 | €95,149 | €201,005 | +€105,856 | +111% |
| Other amounts receivable | 41 | €95,149 | €201,005 | +€105,856 | +111% |
| Cash at bank and in hand | 54/58 | €27,295 | €1,301 | -€25,994 | -95.2% |
| Deferred charges and accrued income | 490/1 | €178 | €553 | +€375 | +211% |
| Total equity and liabilities | 10/49 | €161,491 | €258,549 | +€97,058 | +60.1% |
| Equity | 10/15 | €91,673 | €185,190 | +€93,517 | +102% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,673 | €182,190 | +€93,517 | +105% |
| Amounts payable | 17/49 | €69,818 | €73,359 | +€3,542 | +5.1% |
| Amounts payable after more than one year | 17 | €34,589 | €27,518 | -€7,072 | -20.4% |
| Financial debts | 170/4 | €34,589 | €27,518 | -€7,072 | -20.4% |
| Amounts payable within one year | 42/48 | €35,228 | €45,842 | +€10,614 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €6,591 | €7,072 | +€481 | +7.3% |
| Trade debts | 44 | €605 | €1,030 | +€425 | +70.2% |
| Suppliers | 440/4 | €605 | €1,030 | +€425 | +70.2% |
| Taxes, remuneration and social security | 45 | €28,032 | €37,740 | +€9,708 | +34.6% |
| Taxes | 450/3 | €28,032 | €37,740 | +€9,708 | +34.6% |
| Remuneration, social security and pensions | 62 | - | €225 | +€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,386 | €14,272 | +€5,887 | +70.2% |
| Other operating charges | 640/8 | €727 | €1,636 | +€909 | +125% |
| Non-recurring operating charges | 66A | - | €5,295 | +€5,295 | |
| Gross operating margin | 9900 | €104,198 | €144,395 | +€40,198 | +38.6% |
| Operating profit (loss) | 9901 | €95,085 | €122,967 | +€27,882 | +29.3% |
| Financial income | 75/76B | €3,516 | €8,024 | +€4,508 | +128% |
| Recurring financial income | 75 | €3,516 | €8,024 | +€4,508 | +128% |
| Financial charges | 65/66B | €3,601 | €2,767 | -€834 | -23.2% |
| Recurring financial charges | 65 | €3,601 | €2,767 | -€834 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €95,001 | €128,224 | +€33,224 | +35.0% |
| Income taxes | 67/77 | €27,966 | €34,708 | +€6,742 | +24.1% |
| Profit (loss) for the period | 9904 | €67,035 | €93,517 | +€26,482 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,035 | €93,517 | +€26,482 | +39.5% |
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 15 October 2026 via checked.be.