ALBISHA: 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.
ALBISHA
Largest movements
- Cash +€5,996
up €5,996 (+16749.7%), from €36 to €6,032
mainly Net result for the year (+€3,014) and Other debts (+€1,818)
- Tangible fixed assets -€248
down €248 (-22.0%), from €1,124 to €877
- Receivables within one year -€232
no longer reported in 2025 (was €232)
- Profit (loss) carried forward +€3,014
up €3,014 (+18.2%), from -€16,530 to -€13,517
- Other debts +€1,818
up €1,818 (+14.2%), from €12,774 to €14,593
- Tax, wage and social debts +€609
up €609 (+20.3%), from €3,000 to €3,609
of which Taxes: +€3,609
- Trade debts +€88
up €88 (+58.5%), from €150 to €237
- Gross operating margin +€19,903
up €19,903, from -€16,057 to €3,846
- Financial charges +€416
up €416 (+698.0%), from €60 to €475
- Other operating charges -€300
no longer reported in 2025 (was €300)
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 | €1,392 | €6,920 | +€5,528 | +397.2% |
| Fixed assets | 21/28 | €1,124 | €877 | -€248 | -22.0% |
| Tangible fixed assets | 22/27 | €1,124 | €877 | -€248 | -22.0% |
| Plant, machinery and equipment | 23 | €1,124 | €877 | -€248 | -22.0% |
| Current assets | 29/58 | €267 | €6,043 | +€5,776 | +2160.2% |
| Amounts receivable within one year | 40/41 | €232 | - | -€232 | |
| Other amounts receivable | 41 | €232 | - | -€232 | |
| Cash at bank and in hand | 54/58 | €36 | €6,032 | +€5,996 | +16749.7% |
| Deferred charges and accrued income | 490/1 | - | €11 | +€11 | |
| Total equity and liabilities | 10/49 | €1,392 | €6,920 | +€5,528 | +397.2% |
| Equity | 10/15 | -€14,532 | -€11,519 | +€3,014 | +20.7% |
| Contributions | 10/11 | €1,998 | €1,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,530 | -€13,517 | +€3,014 | +18.2% |
| Amounts payable | 17/49 | €15,924 | €18,438 | +€2,514 | +15.8% |
| Amounts payable within one year | 42/48 | €15,924 | €18,438 | +€2,514 | +15.8% |
| Trade debts | 44 | €150 | €237 | +€88 | +58.5% |
| Suppliers | 440/4 | €150 | €237 | +€88 | +58.5% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,609 | +€609 | +20.3% |
| Taxes | 450/3 | - | €3,609 | +€3,609 | |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €12,774 | €14,593 | +€1,818 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €248 | +€134 | +117.9% |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Gross operating margin | 9900 | -€16,057 | €3,846 | +€19,903 | |
| Operating profit (loss) | 9901 | -€16,471 | €3,599 | +€20,069 | |
| Financial charges | 65/66B | €60 | €475 | +€416 | +698.0% |
| Recurring financial charges | 65 | €60 | €475 | +€416 | +698.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,530 | €3,124 | +€19,654 | |
| Income taxes | 67/77 | - | €110 | +€110 | |
| Profit (loss) for the period | 9904 | -€16,530 | €3,014 | +€19,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,530 | €3,014 | +€19,544 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.