ALRUBA: 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.
ALRUBA
Largest movements
- Tangible fixed assets -€12,119
down €12,119 (-4.6%), from €261,245 to €249,126
- Debts after one year -€10,800
down €10,800 (-4.9%), from €220,406 to €209,607
of which Financial debts: -€10,800
- Profit (loss) carried forward -€3,205
down €3,205 (-6.9%), from -€46,560 to -€49,764
- Financial charges +€2,399
up €2,399 (+70.6%), from €3,397 to €5,796
- Gross operating margin +€1,064
up €1,064 (+7.1%), from €15,029 to €16,092
- Other operating charges +€550
up €550 (+66.0%), from €833 to €1,382
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 | €268,129 | €253,228 | -€14,901 | -5.6% |
| Fixed assets | 21/28 | €261,245 | €249,126 | -€12,119 | -4.6% |
| Tangible fixed assets | 22/27 | €261,245 | €249,126 | -€12,119 | -4.6% |
| Land and buildings | 22 | €261,245 | €249,126 | -€12,119 | -4.6% |
| Current assets | 29/58 | €6,884 | €4,102 | -€2,782 | -40.4% |
| Amounts receivable within one year | 40/41 | €5,154 | €3,290 | -€1,864 | -36.2% |
| Trade receivables | 40 | €5,154 | €3,290 | -€1,864 | -36.2% |
| Cash at bank and in hand | 54/58 | €1,730 | €812 | -€918 | -53.1% |
| Total equity and liabilities | 10/49 | €268,129 | €253,228 | -€14,901 | -5.6% |
| Equity | 10/15 | -€27,960 | -€31,164 | -€3,205 | -11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,560 | -€49,764 | -€3,205 | -6.9% |
| Amounts payable | 17/49 | €296,089 | €284,393 | -€11,696 | -4.0% |
| Amounts payable after more than one year | 17 | €220,406 | €209,607 | -€10,800 | -4.9% |
| Financial debts | 170/4 | €218,051 | €207,252 | -€10,800 | -5.0% |
| Other amounts payable | 178/9 | €2,355 | €2,355 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,682 | €74,786 | -€896 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €13,218 | €11,814 | -€1,404 | -10.6% |
| Trade debts | 44 | €1,925 | €3,616 | +€1,691 | +87.9% |
| Suppliers | 440/4 | €1,925 | €3,616 | +€1,691 | +87.9% |
| Taxes, remuneration and social security | 45 | €1,064 | €1,989 | +€924 | +86.8% |
| Taxes | 450/3 | €1,064 | €1,989 | +€924 | +86.8% |
| Other amounts payable | 47/48 | €59,475 | €57,368 | -€2,107 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,119 | €12,119 | = | 0.0% |
| Other operating charges | 640/8 | €833 | €1,382 | +€550 | +66.0% |
| Gross operating margin | 9900 | €15,029 | €16,092 | +€1,064 | +7.1% |
| Operating profit (loss) | 9901 | €2,077 | €2,591 | +€514 | +24.7% |
| Financial charges | 65/66B | €3,397 | €5,796 | +€2,399 | +70.6% |
| Recurring financial charges | 65 | €3,397 | €5,796 | +€2,399 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,320 | -€3,205 | -€1,885 | -142.9% |
| Profit (loss) for the period | 9904 | -€1,320 | -€3,205 | -€1,885 | -142.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,320 | -€3,205 | -€1,885 | -142.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.