Alrana: 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.
Alrana
Largest movements
- Receivables within one year +€57,290
up €57,290 (+64.0%), from €89,518 to €146,808
of which Trade receivables: +€44,434
- Tangible fixed assets +€38,384
up €38,384 (+3,728%), from €1,030 to €39,413
of which Land and buildings: +€38,694
- Cash +€25,933
up €25,933 (+9,878%), from €263 to €26,195
mainly Other debts (+€127,059) and Deferred charges and accrued income (+€11,611)
- Deferred charges and accrued income -€11,611
down €11,611 (-95.5%), from €12,153 to €543
- Other debts +€127,059
up €127,059, from €0 to €127,059
- Trade debts -€10,103
down €10,103 (-29.8%), from €33,894 to €23,791
- Tax, wage and social debts -€6,983
down €6,983 (-43.7%), from €15,990 to €9,007
- Gross operating margin -€23,716
down €23,716 (-70.4%), from €33,689 to €9,973
- Taxes -€4,691
down €4,691 (-77.0%), from €6,089 to €1,397
- Other operating charges +€4,660
up €4,660 (+584%), from €798 to €5,458
- Depreciation +€1,206
up €1,206 (+147%), from €823 to €2,029
- Financial income -€949
down €949 (-100.0%), from €949 to €0
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 | €102,964 | €212,959 | +€109,995 | +107% |
| Fixed assets | 21/28 | €1,030 | €39,413 | +€38,384 | +3,728% |
| Tangible fixed assets | 22/27 | €1,030 | €39,413 | +€38,384 | +3,728% |
| Land and buildings | 22 | - | €38,694 | +€38,694 | |
| Plant, machinery and equipment | 23 | €1,030 | €719 | -€310 | -30.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €101,934 | €173,546 | +€71,612 | +70.3% |
| Amounts receivable within one year | 40/41 | €89,518 | €146,808 | +€57,290 | +64.0% |
| Trade receivables | 40 | €0 | €44,434 | +€44,434 | |
| Other amounts receivable | 41 | €89,518 | €102,374 | +€12,856 | +14.4% |
| Cash at bank and in hand | 54/58 | €263 | €26,195 | +€25,933 | +9,878% |
| Deferred charges and accrued income | 490/1 | €12,153 | €543 | -€11,611 | -95.5% |
| Total equity and liabilities | 10/49 | €102,964 | €212,959 | +€109,995 | +107% |
| Equity | 10/15 | €53,080 | €53,101 | +€22 | 0.0% |
| Contributions | 10/11 | €24,173 | €24,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,906 | €28,928 | +€22 | +0.1% |
| Amounts payable | 17/49 | €49,884 | €159,858 | +€109,974 | +220% |
| Amounts payable within one year | 42/48 | €49,884 | €159,858 | +€109,974 | +220% |
| Trade debts | 44 | €33,894 | €23,791 | -€10,103 | -29.8% |
| Suppliers | 440/4 | €33,894 | €23,791 | -€10,103 | -29.8% |
| Taxes, remuneration and social security | 45 | €15,990 | €9,007 | -€6,983 | -43.7% |
| Taxes | 450/3 | €15,990 | €9,007 | -€6,983 | -43.7% |
| Other amounts payable | 47/48 | €0 | €127,059 | +€127,059 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €2,029 | +€1,206 | +147% |
| Other operating charges | 640/8 | €798 | €5,458 | +€4,660 | +584% |
| Non-recurring operating charges | 66A | €7,044 | €0 | -€7,044 | -100% |
| Gross operating margin | 9900 | €33,689 | €9,973 | -€23,716 | -70.4% |
| Operating profit (loss) | 9901 | €25,025 | €2,487 | -€22,538 | -90.1% |
| Financial income | 75/76B | €949 | €0 | -€949 | -100.0% |
| Recurring financial income | 75 | €949 | €0 | -€949 | -100.0% |
| Financial charges | 65/66B | €543 | €1,068 | +€525 | +96.8% |
| Recurring financial charges | 65 | €543 | €1,068 | +€525 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | €25,432 | €1,419 | -€24,012 | -94.4% |
| Income taxes | 67/77 | €6,089 | €1,397 | -€4,691 | -77.0% |
| Profit (loss) for the period | 9904 | €19,343 | €22 | -€19,321 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,343 | €22 | -€19,321 | -99.9% |
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 31 October 2026 via checked.be.