ALU-REPAIR: 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.
ALU-REPAIR
Largest movements
- Cash -€213,173
down €213,173 (-61.9%), from €344,228 to €131,055
mainly Contributions, distributions and other (-€204,449) and Receivables within one year (-€44,162)
- Receivables within one year +€44,162
up €44,162 (+236%), from €18,683 to €62,845
of which Trade receivables: +€46,178
- Tangible fixed assets +€5,662
up €5,662 (+59.2%), from €9,566 to €15,228
of which Furniture and vehicles: +€9,245
- Reserves -€169,002
down €169,002 (-50.1%), from €337,354 to €168,352
- Tax, wage and social debts +€5,528
up €5,528 (+197%), from €2,809 to €8,337
- Gross operating margin +€8,496
up €8,496 (+16.1%), from €52,925 to €61,421
- Taxes +€1,251
up €1,251 (+9.7%), from €12,894 to €14,145
- Depreciation +€1,219
up €1,219 (+15.9%), from €7,679 to €8,898
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 | €373,827 | €210,030 | -€163,796 | -43.8% |
| Fixed assets | 21/28 | €9,566 | €15,228 | +€5,662 | +59.2% |
| Tangible fixed assets | 22/27 | €9,566 | €15,228 | +€5,662 | +59.2% |
| Plant, machinery and equipment | 23 | €3,825 | €2,547 | -€1,277 | -33.4% |
| Furniture and vehicles | 24 | €1,907 | €11,152 | +€9,245 | +485% |
| Other tangible fixed assets | 26 | €3,835 | €1,529 | -€2,306 | -60.1% |
| Current assets | 29/58 | €364,260 | €194,802 | -€169,458 | -46.5% |
| Stocks and contracts in progress | 3 | €1,350 | €0 | -€1,350 | -100% |
| Stocks | 30/36 | €1,350 | €0 | -€1,350 | -100% |
| Amounts receivable within one year | 40/41 | €18,683 | €62,845 | +€44,162 | +236% |
| Trade receivables | 40 | €16,577 | €62,755 | +€46,178 | +279% |
| Other amounts receivable | 41 | €2,106 | €90 | -€2,016 | -95.7% |
| Cash at bank and in hand | 54/58 | €344,228 | €131,055 | -€213,173 | -61.9% |
| Deferred charges and accrued income | 490/1 | - | €903 | +€903 | |
| Total equity and liabilities | 10/49 | €373,827 | €210,030 | -€163,796 | -43.8% |
| Equity | 10/15 | €362,466 | €193,465 | -€169,002 | -46.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €337,354 | €168,352 | -€169,002 | -50.1% |
| Distributable reserves | 133 | €337,354 | €168,352 | -€169,002 | -50.1% |
| Profit (loss) carried forward | 14 | €5,113 | €5,113 | = | 0.0% |
| Amounts payable | 17/49 | €11,360 | €16,566 | +€5,205 | +45.8% |
| Amounts payable within one year | 42/48 | €11,360 | €16,566 | +€5,205 | +45.8% |
| Trade debts | 44 | €674 | €2,078 | +€1,404 | +208% |
| Suppliers | 440/4 | €674 | €2,078 | +€1,404 | +208% |
| Taxes, remuneration and social security | 45 | €2,809 | €8,337 | +€5,528 | +197% |
| Taxes | 450/3 | €2,809 | €8,337 | +€5,528 | +197% |
| Other amounts payable | 47/48 | €7,877 | €6,151 | -€1,726 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,679 | €8,898 | +€1,219 | +15.9% |
| Other operating charges | 640/8 | €1,254 | €1,620 | +€366 | +29.1% |
| Gross operating margin | 9900 | €52,925 | €61,421 | +€8,496 | +16.1% |
| Operating profit (loss) | 9901 | €43,992 | €50,904 | +€6,912 | +15.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,680 | €1,312 | -€368 | -21.9% |
| Recurring financial charges | 65 | €1,680 | €1,312 | -€368 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €42,314 | €49,592 | +€7,279 | +17.2% |
| Income taxes | 67/77 | €12,894 | €14,145 | +€1,251 | +9.7% |
| Profit (loss) for the period | 9904 | €29,419 | €35,447 | +€6,028 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,419 | €35,447 | +€6,028 | +20.5% |
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 27 October 2026 via checked.be.