ALBRIPHIMA: 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.
ALBRIPHIMA
Largest movements
- Stocks and contracts -€11,532
down €11,532 (-66.4%), from €17,368 to €5,836
of which Stocks: -€16,072
- Tangible fixed assets +€8,155
up €8,155 (+74.8%), from €10,902 to €19,057
of which Plant, machinery and equipment: +€13,103
- Receivables within one year +€5,973
up €5,973 (+324.2%), from €1,842 to €7,815
of which Trade receivables: +€4,342
- Financial fixed assets -€3,800
down €3,800 (-100.0%), from €3,800 to €0
- Cash -€3,175
down €3,175 (-77.6%), from €4,094 to €918
mainly Net result for the year (-€22,678) and Investment in fixed assets (net) (-€12,931)
- Profit (loss) carried forward -€22,678
down €22,678 (-20.1%), from -€113,076 to -€135,753
- Other debts +€18,391
up €18,391 (+15.3%), from €120,452 to €138,844
- Tax, wage and social debts -€1,853
down €1,853 (-100.0%), from €1,853 to €0
- Trade debts +€1,578
up €1,578 (+129.8%), from €1,215 to €2,793
- Gross operating margin -€82,840
down €82,840, from €70,070 to -€12,769
- Financial charges -€3,983
down €3,983 (-87.8%), from €4,538 to €555
of which Financial charges: -€3,530
- Other operating charges -€1,834
down €1,834 (-56.4%), from €3,248 to €1,415
- Depreciation -€701
down €701 (-7.6%), from €9,277 to €8,576
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.
Cash bridge derived
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 | €38,545 | €33,983 | -€4,562 | -11.8% |
| Fixed assets | 21/28 | €14,702 | €19,057 | +€4,355 | +29.6% |
| Tangible fixed assets | 22/27 | €10,902 | €19,057 | +€8,155 | +74.8% |
| Plant, machinery and equipment | 23 | €0 | €13,103 | +€13,103 | |
| Furniture and vehicles | 24 | €10,201 | €1,945 | -€8,256 | -80.9% |
| Other tangible fixed assets | 26 | €701 | €4,009 | +€3,309 | +472.3% |
| Financial fixed assets | 28 | €3,800 | €0 | -€3,800 | -100.0% |
| Current assets | 29/58 | €23,843 | €14,926 | -€8,918 | -37.4% |
| Stocks and contracts in progress | 3 | €17,368 | €5,836 | -€11,532 | -66.4% |
| Stocks | 30/36 | €17,368 | €1,296 | -€16,072 | -92.5% |
| Contracts in progress | 37 | - | €4,540 | +€4,540 | |
| Amounts receivable within one year | 40/41 | €1,842 | €7,815 | +€5,973 | +324.2% |
| Trade receivables | 40 | €1,842 | €6,184 | +€4,342 | +235.7% |
| Other amounts receivable | 41 | - | €1,631 | +€1,631 | |
| Cash at bank and in hand | 54/58 | €4,094 | €918 | -€3,175 | -77.6% |
| Deferred charges and accrued income | 490/1 | €539 | €356 | -€183 | -34.0% |
| Total equity and liabilities | 10/49 | €38,545 | €33,983 | -€4,562 | -11.8% |
| Equity | 10/15 | -€84,976 | -€107,653 | -€22,678 | -26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,500 | €9,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,076 | -€135,753 | -€22,678 | -20.1% |
| Amounts payable | 17/49 | €123,521 | €141,636 | +€18,116 | +14.7% |
| Amounts payable within one year | 42/48 | €123,521 | €141,636 | +€18,116 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,215 | €2,793 | +€1,578 | +129.8% |
| Suppliers | 440/4 | €1,215 | €2,793 | +€1,578 | +129.8% |
| Taxes, remuneration and social security | 45 | €1,853 | €0 | -€1,853 | -100.0% |
| Taxes | 450/3 | €1,853 | €0 | -€1,853 | -100.0% |
| Other amounts payable | 47/48 | €120,452 | €138,844 | +€18,391 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,277 | €8,576 | -€701 | -7.6% |
| Other operating charges | 640/8 | €3,248 | €1,415 | -€1,834 | -56.4% |
| Gross operating margin | 9900 | €70,070 | -€12,769 | -€82,840 | |
| Operating profit (loss) | 9901 | €57,546 | -€22,760 | -€80,305 | |
| Financial income | 75/76B | - | €636 | +€636 | |
| Recurring financial income | 75 | - | €636 | +€636 | |
| Non-recurring financial income | 76B | - | €636 | +€636 | |
| Financial charges | 65/66B | €4,538 | €555 | -€3,983 | -87.8% |
| Recurring financial charges | 65 | €4,085 | €555 | -€3,530 | -86.4% |
| Non-recurring financial charges | 66B | €453 | €0 | -€453 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €53,008 | -€22,678 | -€75,685 | |
| Profit (loss) for the period | 9904 | €53,008 | -€22,678 | -€75,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,008 | -€22,678 | -€75,685 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.