Alffar: what changed
Two fiscal 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.
Alffar
Largest movements
- Tangible fixed assets +€78,435
up €78,435 (+3.6%), from €2.2m to €2.3m
of which Land and buildings: +€91,621
- Receivables within one year +€65,064
up €65,064 (+144.0%), from €45,181 to €110,245
of which Trade receivables: +€70,740
- Cash +€24,524
up €24,524 (+157.5%), from €15,568 to €40,092
mainly Other debts (+€230,435) and Depreciation (+€188,540)
- Other debts +€230,435
up €230,435 (+25.5%), from €902,377 to €1.1m
- Reserves -€81,517
down €81,517 (-11.5%), from €708,577 to €627,060
of which Distributable reserves: -€58,541
- Trade debts +€63,470
up €63,470 (+71.8%), from €88,447 to €151,916
- Debts after one year -€43,673
down €43,673 (-59.9%), from €72,856 to €29,183
- Gross operating margin +€68,789
up €68,789 (+102.0%), from €67,412 to €136,202
- Depreciation +€42,715
up €42,715 (+29.3%), from €145,825 to €188,540
- Staff costs +€9,547
up €9,547 (+2309.1%), from €413 to €9,961
- Financial charges -€6,744
down €6,744 (-22.9%), from €29,412 to €22,668
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 | €2,259,690 | €2,428,530 | +€168,840 | +7.5% |
| Fixed assets | 21/28 | €2,195,974 | €2,274,409 | +€78,435 | +3.6% |
| Tangible fixed assets | 22/27 | €2,195,974 | €2,274,409 | +€78,435 | +3.6% |
| Land and buildings | 22 | €1,349,736 | €1,441,357 | +€91,621 | +6.8% |
| Plant, machinery and equipment | 23 | €142,389 | €146,241 | +€3,852 | +2.7% |
| Furniture and vehicles | 24 | €77,556 | €104,590 | +€27,034 | +34.9% |
| Other tangible fixed assets | 26 | €626,293 | €582,221 | -€44,072 | -7.0% |
| Current assets | 29/58 | €63,716 | €154,122 | +€90,405 | +141.9% |
| Amounts receivable within one year | 40/41 | €45,181 | €110,245 | +€65,064 | +144.0% |
| Trade receivables | 40 | €38,340 | €109,080 | +€70,740 | +184.5% |
| Other amounts receivable | 41 | €6,841 | €1,165 | -€5,676 | -83.0% |
| Current investments | 50/53 | €16 | €14 | -€2 | -15.1% |
| Cash at bank and in hand | 54/58 | €15,568 | €40,092 | +€24,524 | +157.5% |
| Deferred charges and accrued income | 490/1 | €2,950 | €3,770 | +€820 | +27.8% |
| Total equity and liabilities | 10/49 | €2,259,690 | €2,428,530 | +€168,840 | +7.5% |
| Equity | 10/15 | €1,049,943 | €968,426 | -€81,517 | -7.8% |
| Contributions | 10/11 | €52,325 | €52,325 | = | 0.0% |
| Revaluation surpluses | 12 | €289,041 | €289,041 | = | 0.0% |
| Reserves | 13 | €708,577 | €627,060 | -€81,517 | -11.5% |
| Tax-exempt reserves | 132 | €304,956 | €281,980 | -€22,977 | -7.5% |
| Distributable reserves | 133 | €403,620 | €345,080 | -€58,541 | -14.5% |
| Provisions and deferred taxes | 16 | €101,652 | €93,993 | -€7,659 | -7.5% |
| Deferred taxes | 168 | €101,652 | €93,993 | -€7,659 | -7.5% |
| Amounts payable | 17/49 | €1,108,095 | €1,366,111 | +€258,016 | +23.3% |
| Amounts payable after more than one year | 17 | €72,856 | €29,183 | -€43,673 | -59.9% |
| Financial debts | 170/4 | €72,856 | €29,183 | -€43,673 | -59.9% |
| Amounts payable within one year | 42/48 | €1,035,239 | €1,336,928 | +€301,690 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €42,919 | €43,673 | +€754 | +1.8% |
| Trade debts | 44 | €88,447 | €151,916 | +€63,470 | +71.8% |
| Suppliers | 440/4 | €88,447 | €151,916 | +€63,470 | +71.8% |
| Advances received on contracts in progress | 46 | €240 | €240 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,256 | €8,287 | +€7,031 | +559.8% |
| Taxes | 450/3 | €847 | €7,578 | +€6,732 | +795.1% |
| Remuneration and social security | 454/9 | €409 | €708 | +€299 | +73.0% |
| Other amounts payable | 47/48 | €902,377 | €1,132,812 | +€230,435 | +25.5% |
| Remuneration, social security and pensions | 62 | €413 | €9,961 | +€9,547 | +2309.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,825 | €188,540 | +€42,715 | +29.3% |
| Other operating charges | 640/8 | €4,205 | €4,053 | -€152 | -3.6% |
| Gross operating margin | 9900 | €67,412 | €136,202 | +€68,789 | +102.0% |
| Operating profit (loss) | 9901 | -€83,031 | -€66,351 | +€16,679 | +20.1% |
| Financial income | 75/76B | €0 | €52 | +€51 | +46800.0% |
| Recurring financial income | 75 | €0 | €52 | +€51 | +46800.0% |
| Financial charges | 65/66B | €29,412 | €22,668 | -€6,744 | -22.9% |
| Recurring financial charges | 65 | €29,412 | €22,668 | -€6,744 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€112,443 | -€88,968 | +€23,475 | +20.9% |
| Transfer from deferred taxes | 780 | €7,523 | €7,659 | +€136 | +1.8% |
| Income taxes | 67/77 | €190 | €208 | +€18 | +9.7% |
| Profit (loss) for the period | 9904 | -€105,109 | -€81,517 | +€23,592 | +22.4% |
| Transfer from tax-exempt reserves | 789 | €22,569 | €22,977 | +€408 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,540 | -€58,541 | +€24,000 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.