ALBIUS: 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.
ALBIUS
Largest movements
- Receivables within one year +€28,868
up €28,868 (+148%), from €19,477 to €48,344
of which Trade receivables: +€20,103
- Cash +€13,199
up €13,199 (+31.2%), from €42,337 to €55,536
mainly Net result for the year (+€39,832) and Depreciation (+€12,171)
- Tangible fixed assets -€10,364
down €10,364 (-25.4%), from €40,788 to €30,424
of which Furniture and vehicles: -€11,052
- Deferred charges and accrued income +€2,839
up €2,839 (+10,071%), from €28 to €2,867
- Profit (loss) carried forward +€39,832
up €39,832 (+73.1%), from €54,458 to €94,290
- Debts after one year -€8,699
down €8,699 (-45.1%), from €19,308 to €10,609
- Tax, wage and social debts +€2,936
up €2,936 (+17.9%), from €16,376 to €19,312
of which Taxes: +€5,365
- Gross operating margin -€18,665
down €18,665 (-22.4%), from €83,337 to €64,671
- Taxes -€3,555
down €3,555 (-24.4%), from €14,552 to €10,997
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 | €102,630 | €137,172 | +€34,542 | +33.7% |
| Fixed assets | 21/28 | €40,788 | €30,424 | -€10,364 | -25.4% |
| Tangible fixed assets | 22/27 | €40,788 | €30,424 | -€10,364 | -25.4% |
| Furniture and vehicles | 24 | €34,139 | €23,087 | -€11,052 | -32.4% |
| Other tangible fixed assets | 26 | €6,649 | €7,337 | +€688 | +10.4% |
| Current assets | 29/58 | €61,842 | €106,747 | +€44,906 | +72.6% |
| Amounts receivable within one year | 40/41 | €19,477 | €48,344 | +€28,868 | +148% |
| Trade receivables | 40 | €14,387 | €34,490 | +€20,103 | +140% |
| Other amounts receivable | 41 | €5,090 | €13,854 | +€8,764 | +172% |
| Cash at bank and in hand | 54/58 | €42,337 | €55,536 | +€13,199 | +31.2% |
| Deferred charges and accrued income | 490/1 | €28 | €2,867 | +€2,839 | +10,071% |
| Total equity and liabilities | 10/49 | €102,630 | €137,172 | +€34,542 | +33.7% |
| Equity | 10/15 | €57,958 | €97,790 | +€39,832 | +68.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,458 | €94,290 | +€39,832 | +73.1% |
| Amounts payable | 17/49 | €44,672 | €39,382 | -€5,290 | -11.8% |
| Amounts payable after more than one year | 17 | €19,308 | €10,609 | -€8,699 | -45.1% |
| Financial debts | 170/4 | €19,308 | €10,609 | -€8,699 | -45.1% |
| Amounts payable within one year | 42/48 | €25,364 | €28,773 | +€3,409 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €8,350 | €8,699 | +€349 | +4.2% |
| Trade debts | 44 | €638 | €761 | +€124 | +19.4% |
| Suppliers | 440/4 | €638 | €761 | +€124 | +19.4% |
| Taxes, remuneration and social security | 45 | €16,376 | €19,312 | +€2,936 | +17.9% |
| Taxes | 450/3 | €13,947 | €19,312 | +€5,365 | +38.5% |
| Remuneration and social security | 454/9 | €2,429 | €0 | -€2,429 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,539 | €12,171 | -€368 | -2.9% |
| Other operating charges | 640/8 | €657 | €258 | -€399 | -60.7% |
| Gross operating margin | 9900 | €83,337 | €64,671 | -€18,665 | -22.4% |
| Operating profit (loss) | 9901 | €70,141 | €52,243 | -€17,899 | -25.5% |
| Financial income | 75/76B | €154 | €513 | +€359 | +233% |
| Recurring financial income | 75 | €154 | €513 | +€359 | +233% |
| Financial charges | 65/66B | €1,286 | €1,928 | +€642 | +49.9% |
| Recurring financial charges | 65 | €1,286 | €1,928 | +€642 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €69,010 | €50,828 | -€18,181 | -26.3% |
| Income taxes | 67/77 | €14,552 | €10,997 | -€3,555 | -24.4% |
| Profit (loss) for the period | 9904 | €54,458 | €39,832 | -€14,626 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,458 | €39,832 | -€14,626 | -26.9% |
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 13 October 2026 via checked.be.