ALUCIL MANAGEMENT: 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.
ALUCIL MANAGEMENT
Largest movements
- Cash +€7,130
up €7,130 (+19.9%), from €35,743 to €42,873
mainly Net result for the year (+€35,532) and Accrued charges and deferred income (+€2,921)
- Receivables within one year +€5,760
up €5,760 (+121%), from €4,760 to €10,520
- Profit (loss) carried forward +€35,532
up €35,532 (+114%), from €31,153 to €66,685
- Debts after one year -€29,743
down €29,743 (-15.1%), from €197,617 to €167,875
- Accrued charges and deferred income +€2,921
up €2,921 (+101%), from €2,887 to €5,808
- Gross operating margin +€6,238
up €6,238 (+13.2%), from €47,245 to €53,483
- Taxes +€1,460
up €1,460 (+14.1%), from €10,384 to €11,844
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 | €275,373 | €288,263 | +€12,890 | +4.7% |
| Fixed assets | 21/28 | €234,870 | €234,870 | = | 0.0% |
| Financial fixed assets | 28 | €234,870 | €234,870 | = | 0.0% |
| Current assets | 29/58 | €40,503 | €53,393 | +€12,890 | +31.8% |
| Amounts receivable within one year | 40/41 | €4,760 | €10,520 | +€5,760 | +121% |
| Trade receivables | 40 | €4,760 | €10,520 | +€5,760 | +121% |
| Cash at bank and in hand | 54/58 | €35,743 | €42,873 | +€7,130 | +19.9% |
| Total equity and liabilities | 10/49 | €275,373 | €288,263 | +€12,890 | +4.7% |
| Equity | 10/15 | €32,153 | €67,685 | +€35,532 | +111% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,153 | €66,685 | +€35,532 | +114% |
| Amounts payable | 17/49 | €243,220 | €220,579 | -€22,642 | -9.3% |
| Amounts payable after more than one year | 17 | €197,617 | €167,875 | -€29,743 | -15.1% |
| Financial debts | 170/4 | €197,617 | €167,875 | -€29,743 | -15.1% |
| Amounts payable within one year | 42/48 | €42,716 | €46,896 | +€4,180 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €28,910 | €29,743 | +€833 | +2.9% |
| Trade debts | 44 | €166 | €166 | = | 0.0% |
| Suppliers | 440/4 | €166 | €166 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,384 | €11,844 | +€1,460 | +14.1% |
| Taxes | 450/3 | €10,384 | €11,844 | +€1,460 | +14.1% |
| Other amounts payable | 47/48 | €3,255 | €5,143 | +€1,888 | +58.0% |
| Accrued charges and deferred income | 492/3 | €2,887 | €5,808 | +€2,921 | +101% |
| Gross operating margin | 9900 | €47,245 | €53,483 | +€6,238 | +13.2% |
| Operating profit (loss) | 9901 | €47,245 | €53,483 | +€6,238 | +13.2% |
| Financial charges | 65/66B | €5,708 | €6,108 | +€400 | +7.0% |
| Recurring financial charges | 65 | €5,708 | €6,108 | +€400 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €41,537 | €47,375 | +€5,838 | +14.1% |
| Income taxes | 67/77 | €10,384 | €11,844 | +€1,460 | +14.1% |
| Profit (loss) for the period | 9904 | €31,153 | €35,532 | +€4,379 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,153 | €35,532 | +€4,379 | +14.1% |
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 16 October 2026 via checked.be.