ALBOMA: 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.
ALBOMA
Largest movements
- Current investments -€221,199
down €221,199 (-16.7%), from €1.3m to €1.1m
- Receivables within one year +€59,821
up €59,821 (+59.8%), from €100,000 to €159,821
of which Other amounts receivable: +€59,821
- Tangible fixed assets -€26,323
down €26,323 (-28.4%), from €92,673 to €66,350
of which Furniture and vehicles: -€25,751
- Reserves -€267,819
down €267,819 (-16.1%), from €1.7m to €1.4m
- Other debts +€100,000
new in 2025: €100,000
- Financial income -€192,384
down €192,384 (-50.8%), from €378,365 to €185,981
- Gross operating margin -€144,761
down €144,761 (-88.7%), from €163,218 to €18,458
- Financial charges +€26,946
up €26,946 (+3,477%), from €775 to €27,721
- Taxes -€17,411
down €17,411 (-54.3%), from €32,078 to €14,667
- Other operating charges -€1,884
down €1,884 (-68.1%), from €2,768 to €884
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 | €1,758,112 | €1,576,649 | -€181,463 | -10.3% |
| Fixed assets | 21/28 | €297,147 | €270,824 | -€26,323 | -8.9% |
| Tangible fixed assets | 22/27 | €92,673 | €66,350 | -€26,323 | -28.4% |
| Plant, machinery and equipment | 23 | €1,639 | €1,068 | -€572 | -34.9% |
| Furniture and vehicles | 24 | €91,034 | €65,283 | -€25,751 | -28.3% |
| Financial fixed assets | 28 | €204,474 | €204,474 | = | 0.0% |
| Current assets | 29/58 | €1,460,965 | €1,305,825 | -€155,140 | -10.6% |
| Amounts receivable within one year | 40/41 | €100,000 | €159,821 | +€59,821 | +59.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €100,000 | €159,821 | +€59,821 | +59.8% |
| Current investments | 50/53 | €1,324,438 | €1,103,239 | -€221,199 | -16.7% |
| Cash at bank and in hand | 54/58 | €32,459 | €34,813 | +€2,354 | +7.3% |
| Deferred charges and accrued income | 490/1 | €4,068 | €7,951 | +€3,884 | +95.5% |
| Total equity and liabilities | 10/49 | €1,758,112 | €1,576,649 | -€181,463 | -10.3% |
| Equity | 10/15 | €1,722,193 | €1,454,374 | -€267,819 | -15.6% |
| Contributions | 10/11 | €53,600 | €53,600 | = | 0.0% |
| Reserves | 13 | €1,668,593 | €1,400,774 | -€267,819 | -16.1% |
| Distributable reserves | 133 | €1,668,593 | €1,400,774 | -€267,819 | -16.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,919 | €122,274 | +€86,356 | +240% |
| Amounts payable within one year | 42/48 | €34,119 | €122,274 | +€88,156 | +258% |
| Trade debts | 44 | €16,070 | €13,161 | -€2,909 | -18.1% |
| Suppliers | 440/4 | €16,070 | €13,161 | -€2,909 | -18.1% |
| Taxes, remuneration and social security | 45 | €18,049 | €9,113 | -€8,935 | -49.5% |
| Taxes | 450/3 | €18,049 | €9,113 | -€8,935 | -49.5% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €0 | -€1,800 | -100% |
| Non-recurring operating income | 76A | €149,001 | €0 | -€149,001 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,898 | €28,986 | +€88 | +0.3% |
| Other operating charges | 640/8 | €2,768 | €884 | -€1,884 | -68.1% |
| Gross operating margin | 9900 | €163,218 | €18,458 | -€144,761 | -88.7% |
| Operating profit (loss) | 9901 | €131,553 | -€11,412 | -€142,965 | |
| Financial income | 75/76B | €378,365 | €185,981 | -€192,384 | -50.8% |
| Recurring financial income | 75 | €378,365 | €185,981 | -€192,384 | -50.8% |
| Financial charges | 65/66B | €775 | €27,721 | +€26,946 | +3,477% |
| Recurring financial charges | 65 | €775 | €27,721 | +€26,946 | +3,477% |
| Profit (loss) for the period before taxes | 9903 | €509,142 | €146,848 | -€362,295 | -71.2% |
| Income taxes | 67/77 | €32,078 | €14,667 | -€17,411 | -54.3% |
| Profit (loss) for the period | 9904 | €477,064 | €132,181 | -€344,883 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €477,064 | €132,181 | -€344,883 | -72.3% |
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 16 October 2026 via checked.be.