ALBUCART: 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.
ALBUCART
Largest movements
- Cash -€7,003
down €7,003 (-7.9%), from €88,291 to €81,288
mainly Trade debts (-€7,762) and Receivables within one year (-€6,313)
- Receivables within one year +€6,313
up €6,313 (+18.3%), from €34,467 to €40,780
of which Trade receivables: +€5,892
- Trade debts -€7,762
down €7,762 (-17.2%), from €45,010 to €37,248
- Reserves +€4,874
up €4,874 (+15.0%), from €32,546 to €37,420
of which Distributable reserves: +€4,874
- Accrued charges and deferred income +€3,600
new in 2025: €3,600
- Gross operating margin -€7,510
down €7,510 (-44.6%), from €16,851 to €9,340
- Taxes -€2,584
down €2,584 (-51.8%), from €4,991 to €2,407
- Other operating charges +€869
up €869 (+107%), from €813 to €1,682
- Financial income +€187
up €187 (+1,673%), from €11 to €198
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 | €131,673 | €131,544 | -€129 | -0.1% |
| Fixed assets | 21/28 | €2,462 | €2,055 | -€407 | -16.5% |
| Tangible fixed assets | 22/27 | €1,662 | €1,255 | -€407 | -24.5% |
| Furniture and vehicles | 24 | €1,662 | €1,255 | -€407 | -24.5% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €129,211 | €129,489 | +€278 | +0.2% |
| Stocks and contracts in progress | 3 | €5,849 | €6,790 | +€941 | +16.1% |
| Stocks | 30/36 | €5,849 | €6,790 | +€941 | +16.1% |
| Amounts receivable within one year | 40/41 | €34,467 | €40,780 | +€6,313 | +18.3% |
| Trade receivables | 40 | €33,808 | €39,699 | +€5,892 | +17.4% |
| Other amounts receivable | 41 | €659 | €1,081 | +€421 | +63.9% |
| Cash at bank and in hand | 54/58 | €88,291 | €81,288 | -€7,003 | -7.9% |
| Deferred charges and accrued income | 490/1 | €604 | €631 | +€27 | +4.5% |
| Total equity and liabilities | 10/49 | €131,673 | €131,544 | -€129 | -0.1% |
| Equity | 10/15 | €48,096 | €52,970 | +€4,874 | +10.1% |
| Contributions | 10/11 | €15,550 | €15,550 | = | 0.0% |
| Reserves | 13 | €32,546 | €37,420 | +€4,874 | +15.0% |
| Non-distributable reserves | 130/1 | €1,301 | €1,301 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,301 | €1,301 | = | 0.0% |
| Distributable reserves | 133 | €31,245 | €36,119 | +€4,874 | +15.6% |
| Amounts payable | 17/49 | €83,577 | €78,574 | -€5,003 | -6.0% |
| Amounts payable within one year | 42/48 | €83,577 | €74,974 | -€8,603 | -10.3% |
| Trade debts | 44 | €45,010 | €37,248 | -€7,762 | -17.2% |
| Suppliers | 440/4 | €45,010 | €37,248 | -€7,762 | -17.2% |
| Taxes, remuneration and social security | 45 | €2,353 | €2,266 | -€88 | -3.7% |
| Taxes | 450/3 | €2,353 | €2,266 | -€88 | -3.7% |
| Other amounts payable | 47/48 | €36,214 | €35,460 | -€754 | -2.1% |
| Accrued charges and deferred income | 492/3 | - | €3,600 | +€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €407 | +€33 | +8.9% |
| Other operating charges | 640/8 | €813 | €1,682 | +€869 | +107% |
| Gross operating margin | 9900 | €16,851 | €9,340 | -€7,510 | -44.6% |
| Operating profit (loss) | 9901 | €15,663 | €7,251 | -€8,413 | -53.7% |
| Financial income | 75/76B | €11 | €198 | +€187 | +1,673% |
| Recurring financial income | 75 | €11 | €198 | +€187 | +1,673% |
| Financial charges | 65/66B | €180 | €168 | -€13 | -7.2% |
| Recurring financial charges | 65 | €180 | €168 | -€13 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €15,494 | €7,281 | -€8,213 | -53.0% |
| Income taxes | 67/77 | €4,991 | €2,407 | -€2,584 | -51.8% |
| Profit (loss) for the period | 9904 | €10,503 | €4,874 | -€5,629 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,503 | €4,874 | -€5,629 | -53.6% |
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 19 October 2026 via checked.be.