ALBRECHT CONSULTING&ENGINEERING: 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&ENGINEERING
Largest movements
- Receivables within one year +€67,169
up €67,169 (+222%), from €30,223 to €97,393
of which Trade receivables: +€68,000
- Cash -€13,265
down €13,265 (-1.8%), from €755,762 to €742,497
mainly Receivables within one year (-€67,169) and Contributions, distributions and other (-€57,895)
- Reserves +€28,976
up €28,976 (+5.9%), from €489,475 to €518,451
- Tax, wage and social debts +€16,949
up €16,949 (+2,260%), from €750 to €17,699
- Gross operating margin +€74,558
up €74,558 (+119%), from €62,883 to €137,440
- Taxes +€23,747
up €23,747 (+131%), from €18,140 to €41,886
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €816,535 | €862,708 | +€46,173 | +5.7% |
| Fixed assets | 21/28 | €28,076 | €21,229 | -€6,847 | -24.4% |
| Tangible fixed assets | 22/27 | €28,076 | €21,229 | -€6,847 | -24.4% |
| Furniture and vehicles | 24 | €10,416 | €5,601 | -€4,815 | -46.2% |
| Other tangible fixed assets | 26 | €17,660 | €15,628 | -€2,032 | -11.5% |
| Current assets | 29/58 | €788,458 | €841,479 | +€53,021 | +6.7% |
| Amounts receivable within one year | 40/41 | €30,223 | €97,393 | +€67,169 | +222% |
| Trade receivables | 40 | €3,065 | €71,065 | +€68,000 | +2,219% |
| Other amounts receivable | 41 | €27,158 | €26,328 | -€831 | -3.1% |
| Cash at bank and in hand | 54/58 | €755,762 | €742,497 | -€13,265 | -1.8% |
| Deferred charges and accrued income | 490/1 | €2,473 | €1,589 | -€884 | -35.7% |
| Total equity and liabilities | 10/49 | €816,535 | €862,708 | +€46,173 | +5.7% |
| Equity | 10/15 | €813,946 | €842,922 | +€28,976 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €489,475 | €518,451 | +€28,976 | +5.9% |
| Distributable reserves | 133 | €489,475 | €518,451 | +€28,976 | +5.9% |
| Profit (loss) carried forward | 14 | €318,271 | €318,271 | = | 0.0% |
| Amounts payable | 17/49 | €2,589 | €19,786 | +€17,197 | +664% |
| Amounts payable within one year | 42/48 | €2,589 | €19,786 | +€17,197 | +664% |
| Trade debts | 44 | €940 | €2,087 | +€1,147 | +122% |
| Suppliers | 440/4 | €940 | €2,087 | +€1,147 | +122% |
| Taxes, remuneration and social security | 45 | €750 | €17,699 | +€16,949 | +2,260% |
| Taxes | 450/3 | €750 | €17,699 | +€16,949 | +2,260% |
| Other amounts payable | 47/48 | €898 | - | -€898 | |
| Remuneration, social security and pensions | 62 | - | €780 | +€780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,063 | €6,847 | +€784 | +12.9% |
| Other operating charges | 640/8 | €941 | €694 | -€247 | -26.2% |
| Gross operating margin | 9900 | €62,883 | €137,440 | +€74,558 | +119% |
| Operating profit (loss) | 9901 | €55,878 | €129,119 | +€73,241 | +131% |
| Financial income | 75/76B | €33 | €1 | -€32 | -96.8% |
| Recurring financial income | 75 | €33 | €1 | -€32 | -96.8% |
| Financial charges | 65/66B | €228 | €363 | +€135 | +59.5% |
| Recurring financial charges | 65 | €228 | €363 | +€135 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | €55,684 | €128,757 | +€73,073 | +131% |
| Income taxes | 67/77 | €18,140 | €41,886 | +€23,747 | +131% |
| Profit (loss) for the period | 9904 | €37,544 | €86,871 | +€49,327 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €37,544 | €86,871 | +€49,327 | +131% |
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.