ALOUMA: 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.
ALOUMA
Largest movements
- Receivables within one year -€3,663
down €3,663 (-100.0%), from €3,663 to €0
of which Other amounts receivable: -€2,178
- Cash -€2,706
down €2,706 (-69.1%), from €3,915 to €1,209
mainly Investment in fixed assets (net) (-€11,406) and Net result for the year (-€10,366)
- Tangible fixed assets -€816
down €816 (-2.2%), from €36,405 to €35,589
of which Furniture and vehicles: -€8,880
- Reserves -€7,195
down €7,195 (-100.0%), from €7,195 to €0
- Trade debts -€3,530
down €3,530 (-91.4%), from €3,862 to €333
- Profit (loss) carried forward -€3,171
new in 2025: -€3,171
- Current portion of long-term debt +€2,482
up €2,482 (+36.9%), from €6,721 to €9,203
- Debts after one year +€1,602
up €1,602 (+6.9%), from €23,380 to €24,982
- Gross operating margin -€17,556
down €17,556 (-81.1%), from €21,636 to €4,080
- Depreciation +€2,487
up €2,487 (+25.5%), from €9,735 to €12,222
- Taxes -€2,344
down €2,344 (-92.6%), from €2,531 to €187
- Other operating charges -€319
down €319 (-34.5%), from €926 to €607
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 | €44,690 | €37,246 | -€7,444 | -16.7% |
| Fixed assets | 21/28 | €36,461 | €35,644 | -€816 | -2.2% |
| Tangible fixed assets | 22/27 | €36,405 | €35,589 | -€816 | -2.2% |
| Plant, machinery and equipment | 23 | €1,214 | €926 | -€288 | -23.7% |
| Furniture and vehicles | 24 | €35,191 | €26,311 | -€8,880 | -25.2% |
| Other tangible fixed assets | 26 | - | €8,352 | +€8,352 | |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €8,229 | €1,601 | -€6,628 | -80.5% |
| Amounts receivable within one year | 40/41 | €3,663 | €0 | -€3,663 | -100.0% |
| Trade receivables | 40 | €1,485 | €0 | -€1,485 | -100.0% |
| Other amounts receivable | 41 | €2,178 | €0 | -€2,178 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,915 | €1,209 | -€2,706 | -69.1% |
| Deferred charges and accrued income | 490/1 | €651 | €393 | -€258 | -39.7% |
| Total equity and liabilities | 10/49 | €44,690 | €37,246 | -€7,444 | -16.7% |
| Equity | 10/15 | €10,195 | -€171 | -€10,366 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,195 | €0 | -€7,195 | -100.0% |
| Distributable reserves | 133 | €7,195 | €0 | -€7,195 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€3,171 | -€3,171 | |
| Amounts payable | 17/49 | €34,495 | €37,417 | +€2,922 | +8.5% |
| Amounts payable after more than one year | 17 | €23,380 | €24,982 | +€1,602 | +6.9% |
| Financial debts | 170/4 | €23,380 | €24,982 | +€1,602 | +6.9% |
| Amounts payable within one year | 42/48 | €11,114 | €12,035 | +€920 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €6,721 | €9,203 | +€2,482 | +36.9% |
| Trade debts | 44 | €3,862 | €333 | -€3,530 | -91.4% |
| Suppliers | 440/4 | €3,862 | €333 | -€3,530 | -91.4% |
| Taxes, remuneration and social security | 45 | €531 | €948 | +€417 | +78.6% |
| Taxes | 450/3 | €531 | €948 | +€417 | +78.6% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €1,551 | +€1,551 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,735 | €12,222 | +€2,487 | +25.5% |
| Other operating charges | 640/8 | €926 | €607 | -€319 | -34.5% |
| Gross operating margin | 9900 | €21,636 | €4,080 | -€17,556 | -81.1% |
| Operating profit (loss) | 9901 | €10,976 | -€8,748 | -€19,724 | |
| Financial charges | 65/66B | €1,250 | €1,430 | +€180 | +14.4% |
| Recurring financial charges | 65 | €1,250 | €1,430 | +€180 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €9,726 | -€10,179 | -€19,905 | |
| Income taxes | 67/77 | €2,531 | €187 | -€2,344 | -92.6% |
| Profit (loss) for the period | 9904 | €7,195 | -€10,366 | -€17,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,195 | -€10,366 | -€17,561 |
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 6 October 2026 via checked.be.