ALBRECHT CONSULTING: 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.
ALBRECHT CONSULTING
Largest movements
- Tangible fixed assets -€43,490
down €43,490 (-8.7%), from €497,256 to €453,766
of which Other tangible fixed assets: -€387,807
- Cash +€15,655
up €15,655 (+66.2%), from €23,641 to €39,296
mainly Depreciation (+€55,663) and Net result for the year (+€40,751)
- Receivables within one year -€10,264
down €10,264 (-32.0%), from €32,060 to €21,796
of which Trade receivables: -€12,739
- Debts after one year -€39,170
down €39,170 (-24.5%), from €159,648 to €120,478
- Other debts +€35,172
up €35,172 (+855%), from €4,114 to €39,286
- Reserves -€26,535
down €26,535 (-8.5%), from €313,784 to €287,249
of which Distributable reserves: -€26,535
- Trade debts -€6,709
down €6,709 (-55.3%), from €12,129 to €5,420
- Gross operating margin +€2,422
up €2,422 (+2.0%), from €120,363 to €122,785
- Depreciation +€1,735
up €1,735 (+3.2%), from €53,928 to €55,663
- Other operating charges +€1,437
up €1,437 (+46.3%), from €3,101 to €4,538
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 | €553,686 | €515,668 | -€38,018 | -6.9% |
| Fixed assets | 21/28 | €497,256 | €453,766 | -€43,490 | -8.7% |
| Tangible fixed assets | 22/27 | €497,256 | €453,766 | -€43,490 | -8.7% |
| Land and buildings | 22 | €103,415 | €445,300 | +€341,885 | +331% |
| Plant, machinery and equipment | 23 | €2,619 | €5,515 | +€2,896 | +111% |
| Furniture and vehicles | 24 | €3,415 | €2,951 | -€464 | -13.6% |
| Other tangible fixed assets | 26 | €387,807 | - | -€387,807 | |
| Current assets | 29/58 | €56,430 | €61,902 | +€5,472 | +9.7% |
| Amounts receivable within one year | 40/41 | €32,060 | €21,796 | -€10,264 | -32.0% |
| Trade receivables | 40 | €30,189 | €17,450 | -€12,739 | -42.2% |
| Other amounts receivable | 41 | €1,871 | €4,346 | +€2,475 | +132% |
| Cash at bank and in hand | 54/58 | €23,641 | €39,296 | +€15,655 | +66.2% |
| Deferred charges and accrued income | 490/1 | €729 | €810 | +€81 | +11.1% |
| Total equity and liabilities | 10/49 | €553,686 | €515,668 | -€38,018 | -6.9% |
| Equity | 10/15 | €319,984 | €293,449 | -€26,535 | -8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €313,784 | €287,249 | -€26,535 | -8.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €311,924 | €285,389 | -€26,535 | -8.5% |
| Amounts payable | 17/49 | €233,702 | €222,219 | -€11,483 | -4.9% |
| Amounts payable after more than one year | 17 | €159,648 | €120,478 | -€39,170 | -24.5% |
| Financial debts | 170/4 | €159,648 | €120,478 | -€39,170 | -24.5% |
| Amounts payable within one year | 42/48 | €70,969 | €100,416 | +€29,447 | +41.5% |
| Current portion of amounts payable after more than one year | 42 | €41,602 | €42,400 | +€798 | +1.9% |
| Trade debts | 44 | €12,129 | €5,420 | -€6,709 | -55.3% |
| Suppliers | 440/4 | €12,129 | €5,420 | -€6,709 | -55.3% |
| Taxes, remuneration and social security | 45 | €13,124 | €13,310 | +€186 | +1.4% |
| Taxes | 450/3 | €13,124 | €13,310 | +€186 | +1.4% |
| Other amounts payable | 47/48 | €4,114 | €39,286 | +€35,172 | +855% |
| Accrued charges and deferred income | 492/3 | €3,085 | €1,325 | -€1,760 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,928 | €55,663 | +€1,735 | +3.2% |
| Other operating charges | 640/8 | €3,101 | €4,538 | +€1,437 | +46.3% |
| Gross operating margin | 9900 | €120,363 | €122,785 | +€2,422 | +2.0% |
| Operating profit (loss) | 9901 | €63,334 | €62,584 | -€750 | -1.2% |
| Financial income | 75/76B | €38 | €46 | +€8 | +21.1% |
| Recurring financial income | 75 | €38 | €46 | +€8 | +21.1% |
| Financial charges | 65/66B | €6,097 | €5,027 | -€1,070 | -17.5% |
| Recurring financial charges | 65 | €6,097 | €5,027 | -€1,070 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €57,275 | €57,603 | +€328 | +0.6% |
| Income taxes | 67/77 | €16,732 | €16,852 | +€120 | +0.7% |
| Profit (loss) for the period | 9904 | €40,543 | €40,751 | +€208 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,543 | €40,751 | +€208 | +0.5% |
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 24 October 2026 via checked.be.