ALLUFRA: 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.
What changed
ALLUFRA
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€187,287
2024 · €197,057-€9,770
Equity
€4.1m
2024 · €4.0m+€187,287
Cash
€985,402
2024 · €786,399+€199,003
Balance sheet total
€4.4m
2024 · €4.3m+€140,833
Largest movements
Assets
- Cash +€199,003
up €199,003 (+25.3%), from €786,399 to €985,402
mainly Net result for the year (+€187,287) and Depreciation (+€93,784)
Equity and liabilities
- Reserves +€187,287
up €187,287 (+5.1%), from €3.7m to €3.8m
of which Distributable reserves: +€220,221
Income statement
- Other operating charges -€19,030
down €19,030 (-44.7%), from €42,572 to €23,541
- Gross operating margin -€15,678
down €15,678 (-4.0%), from €395,032 to €379,353
- Financial income -€10,669
down €10,669 (-35.9%), from €29,746 to €19,077
- Purchases and services +€9,856
up €9,856 (+2.6%), from €381,798 to €391,654
- Depreciation +€7,784
up €7,784 (+9.1%), from €86,000 to €93,784
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.
Result 2024
€197,057
Gross operating margin
-€15,678
Depreciation
-€7,784
Other operating charges
+€19,030
Financial income
-€10,669
Financial charges
-€163
Taxes
+€5,495
Result 2025
€187,287
raises the resultlowers the result
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.
From operations
+€275,287
Investment
-€76,284
Financing
€0
Cash 2024
€786,399
From operations (derived)
+€275,287
Net result for the year
+€187,287
Depreciation
+€93,784
Receivables within one year
+€13,897
Deferred charges and accrued income
+€26,773
Provisions
-€10,978
Trade debts
-€7,793
Tax, wage and social debts
-€29,181
Other debts
+€1,461
Accrued charges and deferred income
+€37
Investment (derived)
-€76,284
Investment in fixed assets (net)
-€61,866
Current investments
-€14,418
Cash 2025
€985,402
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,272,114 | €4,412,947 | +€140,833 | +3.3% |
| Fixed assets | 21/28 | €2,334,427 | €2,302,509 | -€31,918 | -1.4% |
| Tangible fixed assets | 22/27 | €2,333,572 | €2,301,654 | -€31,918 | -1.4% |
| Land and buildings | 22 | €2,143,938 | €2,087,495 | -€56,443 | -2.6% |
| Plant, machinery and equipment | 23 | €180,634 | €206,959 | +€26,325 | +14.6% |
| Furniture and vehicles | 24 | €9,000 | €7,200 | -€1,800 | -20.0% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €1,937,686 | €2,110,437 | +€172,751 | +8.9% |
| Amounts receivable within one year | 40/41 | €446,401 | €432,504 | -€13,897 | -3.1% |
| Trade receivables | 40 | €16,228 | €21,808 | +€5,580 | +34.4% |
| Other amounts receivable | 41 | €430,174 | €410,697 | -€19,477 | -4.5% |
| Current investments | 50/53 | €678,113 | €692,531 | +€14,418 | +2.1% |
| Cash at bank and in hand | 54/58 | €786,399 | €985,402 | +€199,003 | +25.3% |
| Deferred charges and accrued income | 490/1 | €26,773 | - | -€26,773 | |
| Total equity and liabilities | 10/49 | €4,272,114 | €4,412,947 | +€140,833 | +3.3% |
| Equity | 10/15 | €3,957,768 | €4,145,055 | +€187,287 | +4.7% |
| Contributions | 10/11 | €306,279 | €306,279 | = | 0.0% |
| Capital | 10 | €303,304 | €303,304 | = | 0.0% |
| Issued capital | 100 | €303,304 | €303,304 | = | 0.0% |
| Contributions outside capital | 11 | €2,975 | €2,975 | = | 0.0% |
| Share premium | 1100/10 | €2,975 | €2,975 | = | 0.0% |
| Reserves | 13 | €3,651,490 | €3,838,776 | +€187,287 | +5.1% |
| Non-distributable reserves | 130/1 | €97,392 | €97,392 | = | 0.0% |
| Legal reserve | 130 | €61,874 | €61,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35,517 | €35,517 | = | 0.0% |
| Tax-exempt reserves | 132 | €518,433 | €485,498 | -€32,935 | -6.4% |
| Distributable reserves | 133 | €3,035,665 | €3,255,887 | +€220,221 | +7.3% |
| Provisions and deferred taxes | 16 | €234,809 | €223,831 | -€10,978 | -4.7% |
| Deferred taxes | 168 | €234,809 | €223,831 | -€10,978 | -4.7% |
| Amounts payable | 17/49 | €79,536 | €44,061 | -€35,476 | -44.6% |
| Amounts payable within one year | 42/48 | €79,491 | €43,979 | -€35,513 | -44.7% |
| Trade debts | 44 | €11,594 | €3,801 | -€7,793 | -67.2% |
| Suppliers | 440/4 | €11,594 | €3,801 | -€7,793 | -67.2% |
| Taxes, remuneration and social security | 45 | €29,424 | €244 | -€29,181 | -99.2% |
| Taxes | 450/3 | €29,424 | €244 | -€29,181 | -99.2% |
| Other amounts payable | 47/48 | €38,473 | €39,934 | +€1,461 | +3.8% |
| Accrued charges and deferred income | 492/3 | €45 | €82 | +€37 | +82.6% |
| Turnover | 70 | €446,710 | €453,153 | +€6,443 | +1.4% |
| Non-recurring operating income | 76A | - | €3,642 | +€3,642 | |
| Goods, raw materials, services and sundry goods | 60/61 | €381,798 | €391,654 | +€9,856 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,000 | €93,784 | +€7,784 | +9.1% |
| Other operating charges | 640/8 | €42,572 | €23,541 | -€19,030 | -44.7% |
| Gross operating margin | 9900 | €395,032 | €379,353 | -€15,678 | -4.0% |
| Operating profit (loss) | 9901 | €266,460 | €262,028 | -€4,432 | -1.7% |
| Financial income | 75/76B | €29,746 | €19,077 | -€10,669 | -35.9% |
| Recurring financial income | 75 | €29,746 | €19,077 | -€10,669 | -35.9% |
| Financial charges | 65/66B | €536 | €699 | +€163 | +30.4% |
| Recurring financial charges | 65 | €536 | €699 | +€163 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €295,671 | €280,407 | -€15,265 | -5.2% |
| Transfer from deferred taxes | 780 | €10,978 | €10,978 | = | 0.0% |
| Income taxes | 67/77 | €109,593 | €104,098 | -€5,495 | -5.0% |
| Profit (loss) for the period | 9904 | €197,057 | €187,287 | -€9,770 | -5.0% |
| Transfer from tax-exempt reserves | 789 | €32,935 | €32,935 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €229,991 | €220,221 | -€9,770 | -4.2% |
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 26 October 2026 via checked.be.