ALNWICK: 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.
ALNWICK
Largest movements
- Cash -€1.2m
down €1.2m (-88.6%), from €1.4m to €157,780
mainly Other debts (-€405,882) and Receivables within one year (-€319,594)
- Receivables within one year +€319,594
up €319,594 (+40.8%), from €782,553 to €1.1m
of which Other amounts receivable: +€196,195
- Receivables after one year +€200,000
new in 2025: €200,000
- Other debts -€405,882
down €405,882 (-97.1%), from €417,890 to €12,007
- Tax, wage and social debts -€181,452
down €181,452 (-55.2%), from €328,876 to €147,424
- Trade debts -€123,959
down €123,959 (-67.7%), from €183,102 to €59,143
- Gross operating margin -€1.1m
down €1.1m, from €1.1m to -€35,230
- Taxes -€283,884
down €283,884, from €280,024 to -€3,860
- Staff costs -€68,032
no longer reported in 2025 (was €68,032)
- Provisions +€64,095
no longer reported in 2025 (was -€64,095)
- Financial charges -€14,283
down €14,283 (-97.7%), from €14,625 to €342
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 | €2,184,886 | €1,468,981 | -€715,905 | -32.8% |
| Fixed assets | 21/28 | €10,840 | €7,560 | -€3,281 | -30.3% |
| Tangible fixed assets | 22/27 | €10,840 | €7,560 | -€3,281 | -30.3% |
| Plant, machinery and equipment | 23 | €10,840 | €6,037 | -€4,803 | -44.3% |
| Furniture and vehicles | 24 | - | €1,523 | +€1,523 | |
| Current assets | 29/58 | €2,174,045 | €1,461,421 | -€712,624 | -32.8% |
| Amounts receivable after more than one year | 29 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | - | €200,000 | +€200,000 | |
| Amounts receivable within one year | 40/41 | €782,553 | €1,102,147 | +€319,594 | +40.8% |
| Trade receivables | 40 | €48,387 | €171,786 | +€123,399 | +255.0% |
| Other amounts receivable | 41 | €734,166 | €930,361 | +€196,195 | +26.7% |
| Cash at bank and in hand | 54/58 | €1,387,421 | €157,780 | -€1.2m | -88.6% |
| Deferred charges and accrued income | 490/1 | €4,072 | €1,495 | -€2,577 | -63.3% |
| Total equity and liabilities | 10/49 | €2,184,886 | €1,468,981 | -€715,905 | -32.8% |
| Equity | 10/15 | €1,255,018 | €1,250,406 | -€4,611 | -0.4% |
| Contributions | 10/11 | €32,037 | €32,037 | = | 0.0% |
| Reserves | 13 | €3,204 | €3,204 | = | 0.0% |
| Distributable reserves | 133 | €3,204 | €3,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,219,777 | €1,215,166 | -€4,611 | -0.4% |
| Amounts payable | 17/49 | €929,868 | €218,575 | -€711,293 | -76.5% |
| Amounts payable within one year | 42/48 | €929,868 | €218,575 | -€711,293 | -76.5% |
| Trade debts | 44 | €183,102 | €59,143 | -€123,959 | -67.7% |
| Suppliers | 440/4 | €183,102 | €59,143 | -€123,959 | -67.7% |
| Taxes, remuneration and social security | 45 | €328,876 | €147,424 | -€181,452 | -55.2% |
| Taxes | 450/3 | €328,876 | €147,424 | -€181,452 | -55.2% |
| Other amounts payable | 47/48 | €417,890 | €12,007 | -€405,882 | -97.1% |
| Remuneration, social security and pensions | 62 | €68,032 | - | -€68,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,097 | €3,909 | +€1,812 | +86.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€64,095 | - | +€64,095 | |
| Other operating charges | 640/8 | €1,599 | €1,023 | -€576 | -36.0% |
| Non-recurring operating charges | 66A | €7,400 | - | -€7,400 | |
| Gross operating margin | 9900 | €1,060,513 | -€35,230 | -€1.1m | |
| Operating profit (loss) | 9901 | €1,045,480 | -€40,162 | -€1.1m | |
| Financial income | 75/76B | €23,232 | €32,032 | +€8,800 | +37.9% |
| Recurring financial income | 75 | €23,232 | €32,032 | +€8,800 | +37.9% |
| Financial charges | 65/66B | €14,625 | €342 | -€14,283 | -97.7% |
| Recurring financial charges | 65 | €14,625 | €342 | -€14,283 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | €1,054,087 | -€8,471 | -€1.1m | |
| Income taxes | 67/77 | €280,024 | -€3,860 | -€283,884 | |
| Profit (loss) for the period | 9904 | €774,063 | -€4,611 | -€778,674 | |
| Profit (loss) for the period to be appropriated | 9905 | €774,063 | -€4,611 | -€778,674 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.