ALBLAS & PARTNERS: 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.
ALBLAS & PARTNERS
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash +€50,004
up €50,004 (+101%), from €49,731 to €99,735
mainly Net result for the year (+€94,307) and Receivables within one year (+€14,494)
- Receivables within one year -€14,494
down €14,494 (-45.9%), from €31,559 to €17,064
of which Trade receivables: -€15,351
- Profit (loss) carried forward +€94,307
up €94,307 (+135%), from €69,617 to €163,924
- Gross operating margin +€70,007
up €70,007 (+137%), from €51,058 to €121,065
- Taxes +€15,774
up €15,774 (+148%), from €10,637 to €26,411
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 | €83,119 | €178,481 | +€95,362 | +115% |
| Fixed assets | 21/28 | €683 | €264 | -€419 | -61.4% |
| Tangible fixed assets | 22/27 | €683 | €264 | -€419 | -61.4% |
| Plant, machinery and equipment | 23 | €683 | €264 | -€419 | -61.4% |
| Current assets | 29/58 | €82,437 | €178,218 | +€95,781 | +116% |
| Amounts receivable within one year | 40/41 | €31,559 | €17,064 | -€14,494 | -45.9% |
| Trade receivables | 40 | €31,019 | €15,668 | -€15,351 | -49.5% |
| Other amounts receivable | 41 | €540 | €1,397 | +€857 | +159% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €49,731 | €99,735 | +€50,004 | +101% |
| Deferred charges and accrued income | 490/1 | €1,147 | €1,419 | +€271 | +23.7% |
| Total equity and liabilities | 10/49 | €83,119 | €178,481 | +€95,362 | +115% |
| Equity | 10/15 | €70,617 | €164,924 | +€94,307 | +134% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,617 | €163,924 | +€94,307 | +135% |
| Amounts payable | 17/49 | €12,503 | €13,557 | +€1,054 | +8.4% |
| Amounts payable within one year | 42/48 | €12,503 | €13,409 | +€906 | +7.2% |
| Trade debts | 44 | €569 | €1,465 | +€895 | +157% |
| Suppliers | 440/4 | €569 | €1,465 | +€895 | +157% |
| Taxes, remuneration and social security | 45 | €11,933 | €11,944 | +€11 | +0.1% |
| Taxes | 450/3 | €11,933 | €11,944 | +€11 | +0.1% |
| Accrued charges and deferred income | 492/3 | - | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | €419 | -€798 | -65.6% |
| Other operating charges | 640/8 | €85 | €204 | +€120 | +141% |
| Gross operating margin | 9900 | €51,058 | €121,065 | +€70,007 | +137% |
| Operating profit (loss) | 9901 | €49,755 | €120,441 | +€70,686 | +142% |
| Financial income | 75/76B | - | €373 | +€373 | |
| Recurring financial income | 75 | - | €373 | +€373 | |
| Financial charges | 65/66B | €57 | €96 | +€40 | +69.9% |
| Recurring financial charges | 65 | €57 | €96 | +€40 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €49,699 | €120,718 | +€71,020 | +143% |
| Income taxes | 67/77 | €10,637 | €26,411 | +€15,774 | +148% |
| Profit (loss) for the period | 9904 | €39,062 | €94,307 | +€55,246 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €39,062 | €94,307 | +€55,246 | +141% |
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.