ALJUTHO: 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.
ALJUTHO
Largest movements
- Deferred charges and accrued income -€2,683
no longer reported in 2025 (was €2,683)
- Receivables within one year +€1,632
up €1,632 (+184%), from €886 to €2,517
of which Trade receivables: +€1,624
- Cash +€974
up €974 (+7.3%), from €13,276 to €14,249
mainly Deferred charges and accrued income (+€2,683) and Advances received (+€2,359)
- Tangible fixed assets -€367
down €367 (-100%), from €367 to €0
- Trade debts -€3,265
down €3,265 (-37.3%), from €8,752 to €5,487
- Advances received +€2,359
new in 2025: €2,359
- Other debts -€2,072
down €2,072 (-10.8%), from €19,192 to €17,120
- Profit (loss) carried forward +€2,019
up €2,019 (+7.9%), from -€25,690 to -€23,671
- Tax, wage and social debts +€514
up €514 (+48.6%), from €1,058 to €1,573
- Turnover +€16,566
new in 2025: €16,566
- Purchases and services +€13,395
new in 2025: €13,395
- Gross operating margin +€2,920
up €2,920 (+1,164%), from €251 to €3,171
- Other operating charges -€446
down €446 (-56.3%), from €793 to €347
- Depreciation -€437
down €437 (-54.4%), from €804 to €367
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 | €17,572 | €17,128 | -€445 | -2.5% |
| Fixed assets | 21/28 | €367 | €0 | -€367 | -100% |
| Tangible fixed assets | 22/27 | €367 | €0 | -€367 | -100% |
| Furniture and vehicles | 24 | €367 | €0 | -€367 | -100% |
| Current assets | 29/58 | €17,206 | €17,128 | -€78 | -0.5% |
| Stocks and contracts in progress | 3 | €361 | €361 | = | 0.0% |
| Stocks | 30/36 | €361 | €361 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €886 | €2,517 | +€1,632 | +184% |
| Trade receivables | 40 | €886 | €2,510 | +€1,624 | +183% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €13,276 | €14,249 | +€974 | +7.3% |
| Deferred charges and accrued income | 490/1 | €2,683 | - | -€2,683 | |
| Total equity and liabilities | 10/49 | €17,572 | €17,128 | -€445 | -2.5% |
| Equity | 10/15 | -€11,430 | -€9,411 | +€2,019 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,690 | -€23,671 | +€2,019 | +7.9% |
| Amounts payable | 17/49 | €29,002 | €26,538 | -€2,464 | -8.5% |
| Amounts payable within one year | 42/48 | €29,002 | €26,538 | -€2,464 | -8.5% |
| Trade debts | 44 | €8,752 | €5,487 | -€3,265 | -37.3% |
| Suppliers | 440/4 | €8,752 | €5,487 | -€3,265 | -37.3% |
| Advances received on contracts in progress | 46 | - | €2,359 | +€2,359 | |
| Taxes, remuneration and social security | 45 | €1,058 | €1,573 | +€514 | +48.6% |
| Taxes | 450/3 | €1,058 | €1,573 | +€514 | +48.6% |
| Other amounts payable | 47/48 | €19,192 | €17,120 | -€2,072 | -10.8% |
| Turnover | 70 | - | €16,566 | +€16,566 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,395 | +€13,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €367 | -€437 | -54.4% |
| Other operating charges | 640/8 | €793 | €347 | -€446 | -56.3% |
| Gross operating margin | 9900 | €251 | €3,171 | +€2,920 | +1,164% |
| Operating profit (loss) | 9901 | -€1,346 | €2,457 | +€3,803 | |
| Financial charges | 65/66B | €409 | €438 | +€29 | +7.1% |
| Recurring financial charges | 65 | €409 | €438 | +€29 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,755 | €2,019 | +€3,774 | |
| Profit (loss) for the period | 9904 | -€1,755 | €2,019 | +€3,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,755 | €2,019 | +€3,774 |
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 13 October 2026 via checked.be.