ALUBOI SPRL: 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.
ALUBOI SPRL
Largest movements
- Cash -€21,008
down €21,008 (-91.0%), from €23,085 to €2,077
mainly Net result for the year (-€14,513) and Receivables within one year (-€8,214)
- Receivables within one year +€8,214
up €8,214 (+65.4%), from €12,560 to €20,774
of which Other amounts receivable: +€19,481
- Profit (loss) carried forward -€14,513
down €14,513, from €5,308 to -€9,205
- Trade debts +€1,719
up €1,719 (+17.4%), from €9,877 to €11,596
- Write-downs +€8,577
up €8,577 (+269%), from €3,190 to €11,767
- Gross operating margin -€867
down €867 (-76.2%), from -€1,138 to -€2,006
- Other operating charges +€285
up €285 (+129%), from €220 to €505
- Financial charges +€71
up €71 (+43.0%), from €164 to €235
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 | €35,645 | €22,851 | -€12,794 | -35.9% |
| Current assets | 29/58 | €35,645 | €22,851 | -€12,794 | -35.9% |
| Amounts receivable within one year | 40/41 | €12,560 | €20,774 | +€8,214 | +65.4% |
| Trade receivables | 40 | €11,767 | €500 | -€11,267 | -95.8% |
| Other amounts receivable | 41 | €793 | €20,274 | +€19,481 | +2,458% |
| Cash at bank and in hand | 54/58 | €23,085 | €2,077 | -€21,008 | -91.0% |
| Total equity and liabilities | 10/49 | €35,645 | €22,851 | -€12,794 | -35.9% |
| Equity | 10/15 | €25,768 | €11,255 | -€14,513 | -56.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,308 | -€9,205 | -€14,513 | |
| Amounts payable | 17/49 | €9,877 | €11,596 | +€1,719 | +17.4% |
| Amounts payable within one year | 42/48 | €9,877 | €11,596 | +€1,719 | +17.4% |
| Trade debts | 44 | €9,877 | €11,596 | +€1,719 | +17.4% |
| Suppliers | 440/4 | €9,877 | €11,596 | +€1,719 | +17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,190 | €11,767 | +€8,577 | +269% |
| Other operating charges | 640/8 | €220 | €505 | +€285 | +129% |
| Gross operating margin | 9900 | -€1,138 | -€2,006 | -€867 | -76.2% |
| Operating profit (loss) | 9901 | -€4,549 | -€14,278 | -€9,729 | -214% |
| Financial charges | 65/66B | €164 | €235 | +€71 | +43.0% |
| Recurring financial charges | 65 | €164 | €235 | +€71 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,713 | -€14,513 | -€9,800 | -208% |
| Profit (loss) for the period | 9904 | -€4,713 | -€14,513 | -€9,800 | -208% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,713 | -€14,513 | -€9,800 | -208% |
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 23 October 2026 via checked.be.