ALBO CONSULT: 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.
ALBO CONSULT
Largest movements
- Receivables within one year -€26,535
down €26,535 (-27.8%), from €95,329 to €68,795
of which Other amounts receivable: -€24,202
- Cash -€4,636
down €4,636 (-72.9%), from €6,358 to €1,723
mainly Net result for the year (-€24,281) and Debts after one year (-€7,433)
- Tangible fixed assets -€4,193
down €4,193 (-10.3%), from €40,685 to €36,492
- Profit (loss) carried forward -€24,281
down €24,281, from €0 to -€24,281
- Debts after one year -€7,433
down €7,433 (-16.0%), from €46,423 to €38,991
- Tax, wage and social debts -€4,921
down €4,921 (-46.2%), from €10,650 to €5,729
of which Taxes: -€7,171
- Gross operating margin -€36,978
down €36,978, from €27,972 to -€9,005
- Taxes -€5,176
down €5,176 (-86.1%), from €6,010 to €834
- Financial income +€1,413
up €1,413 (+115,802%), from €1 to €1,414
- Other operating charges -€1,191
down €1,191 (-27.8%), from €4,282 to €3,090
- Depreciation +€491
up €491 (+6.9%), from €7,105 to €7,596
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 | €145,320 | €108,911 | -€36,409 | -25.1% |
| Fixed assets | 21/28 | €42,285 | €38,092 | -€4,193 | -9.9% |
| Tangible fixed assets | 22/27 | €40,685 | €36,492 | -€4,193 | -10.3% |
| Land and buildings | 22 | €4,129 | €3,559 | -€570 | -13.8% |
| Furniture and vehicles | 24 | €24,366 | €22,794 | -€1,572 | -6.5% |
| Other tangible fixed assets | 26 | €12,189 | €10,138 | -€2,051 | -16.8% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €103,035 | €70,819 | -€32,216 | -31.3% |
| Amounts receivable within one year | 40/41 | €95,329 | €68,795 | -€26,535 | -27.8% |
| Trade receivables | 40 | €12,860 | €10,527 | -€2,333 | -18.1% |
| Other amounts receivable | 41 | €82,469 | €58,268 | -€24,202 | -29.3% |
| Cash at bank and in hand | 54/58 | €6,358 | €1,723 | -€4,636 | -72.9% |
| Deferred charges and accrued income | 490/1 | €1,347 | €302 | -€1,046 | -77.6% |
| Total equity and liabilities | 10/49 | €145,320 | €108,911 | -€36,409 | -25.1% |
| Equity | 10/15 | €73,846 | €49,565 | -€24,281 | -32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,246 | €55,246 | = | 0.0% |
| Distributable reserves | 133 | €55,246 | €55,246 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€24,281 | -€24,281 | |
| Amounts payable | 17/49 | €71,474 | €59,345 | -€12,128 | -17.0% |
| Amounts payable after more than one year | 17 | €46,423 | €38,991 | -€7,433 | -16.0% |
| Financial debts | 170/4 | €46,423 | €38,991 | -€7,433 | -16.0% |
| Amounts payable within one year | 42/48 | €25,050 | €20,355 | -€4,696 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €7,315 | €7,433 | +€117 | +1.6% |
| Financial debts | 43 | €2,528 | €2,804 | +€276 | +10.9% |
| Credit institutions | 430/8 | €2,528 | €2,804 | +€276 | +10.9% |
| Trade debts | 44 | €4,557 | €4,388 | -€168 | -3.7% |
| Suppliers | 440/4 | €4,557 | €4,388 | -€168 | -3.7% |
| Taxes, remuneration and social security | 45 | €10,650 | €5,729 | -€4,921 | -46.2% |
| Taxes | 450/3 | €10,650 | €3,479 | -€7,171 | -67.3% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,105 | €7,596 | +€491 | +6.9% |
| Other operating charges | 640/8 | €4,282 | €3,090 | -€1,191 | -27.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,972 | -€9,005 | -€36,978 | |
| Operating profit (loss) | 9901 | €16,585 | -€19,692 | -€36,277 | |
| Financial income | 75/76B | €1 | €1,414 | +€1,413 | +115,802% |
| Recurring financial income | 75 | €1 | €1,414 | +€1,413 | +115,802% |
| Financial charges | 65/66B | €4,869 | €5,169 | +€300 | +6.2% |
| Recurring financial charges | 65 | €4,869 | €5,169 | +€300 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €11,717 | -€23,447 | -€35,164 | |
| Income taxes | 67/77 | €6,010 | €834 | -€5,176 | -86.1% |
| Profit (loss) for the period | 9904 | €5,708 | -€24,281 | -€29,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,708 | -€24,281 | -€29,989 |
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 30 October 2026 via checked.be.