ALBERTUS: 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.
ALBERTUS
Largest movements
- Tangible fixed assets -€15,602
down €15,602 (-2.0%), from €783,482 to €767,880
of which Land and buildings: -€39,502
- Profit (loss) carried forward -€23,146
down €23,146 (-47.2%), from €49,050 to €25,904
- Depreciation +€10,630
up €10,630 (+21.6%), from €49,218 to €59,848
- Turnover +€9,571
up €9,571 (+13.2%), from €72,304 to €81,875
- Gross operating margin +€5,410
up €5,410 (+12.5%), from €43,183 to €48,593
- Purchases and services +€4,161
up €4,161 (+14.3%), from €29,121 to €33,282
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 | €801,922 | €781,229 | -€20,693 | -2.6% |
| Fixed assets | 21/28 | €783,482 | €767,880 | -€15,602 | -2.0% |
| Tangible fixed assets | 22/27 | €783,482 | €767,880 | -€15,602 | -2.0% |
| Land and buildings | 22 | €725,282 | €685,780 | -€39,502 | -5.4% |
| Plant, machinery and equipment | 23 | €58,200 | €82,100 | +€23,900 | +41.1% |
| Current assets | 29/58 | €18,440 | €13,349 | -€5,091 | -27.6% |
| Amounts receivable within one year | 40/41 | €5,126 | €1,222 | -€3,904 | -76.2% |
| Trade receivables | 40 | €126 | €160 | +€34 | +27.0% |
| Other amounts receivable | 41 | €5,000 | €1,062 | -€3,938 | -78.8% |
| Current investments | 50/53 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,314 | €4,127 | -€1,187 | -22.3% |
| Total equity and liabilities | 10/49 | €801,922 | €781,229 | -€20,693 | -2.6% |
| Equity | 10/15 | €242,210 | €219,064 | -€23,146 | -9.6% |
| Contributions | 10/11 | €175,600 | €175,600 | = | 0.0% |
| Capital | 10 | €175,600 | €175,600 | = | 0.0% |
| Issued capital | 100 | €175,600 | €175,600 | = | 0.0% |
| Reserves | 13 | €17,560 | €17,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,560 | €17,560 | = | 0.0% |
| Legal reserve | 130 | €17,560 | €17,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,050 | €25,904 | -€23,146 | -47.2% |
| Amounts payable | 17/49 | €559,712 | €562,165 | +€2,453 | +0.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €559,712 | €562,165 | +€2,453 | +0.4% |
| Trade debts | 44 | €17,514 | €19,814 | +€2,300 | +13.1% |
| Suppliers | 440/4 | €17,514 | €19,814 | +€2,300 | +13.1% |
| Advances received on contracts in progress | 46 | €2,198 | €2,351 | +€153 | +7.0% |
| Other amounts payable | 47/48 | €540,000 | €540,000 | = | 0.0% |
| Turnover | 70 | €72,304 | €81,875 | +€9,571 | +13.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,121 | €33,282 | +€4,161 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,218 | €59,848 | +€10,630 | +21.6% |
| Other operating charges | 640/8 | €11,261 | €12,074 | +€813 | +7.2% |
| Gross operating margin | 9900 | €43,183 | €48,593 | +€5,410 | +12.5% |
| Operating profit (loss) | 9901 | -€17,296 | -€23,329 | -€6,033 | -34.9% |
| Financial income | 75/76B | - | €207 | +€207 | |
| Recurring financial income | 75 | - | €207 | +€207 | |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,320 | -€23,146 | -€5,826 | -33.6% |
| Profit (loss) for the period | 9904 | -€17,320 | -€23,146 | -€5,826 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,320 | -€23,146 | -€5,826 | -33.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.