ALUCOMFORT: 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.
ALUCOMFORT
Largest movements
- Receivables within one year -€40,241
down €40,241 (-39.9%), from €100,923 to €60,682
of which Other amounts receivable: -€21,337
- Tangible fixed assets +€19,383
up €19,383 (+340%), from €5,693 to €25,076
of which Land and buildings: +€18,558
- Stocks and contracts +€9,785
up €9,785 (+63.1%), from €15,515 to €25,301
- Deferred charges and accrued income +€7,673
new in 2025: €7,673
- Cash +€2,466
up €2,466 (+5.1%), from €48,308 to €50,774
mainly Receivables within one year (+€40,241) and Trade debts (+€20,341)
- Trade debts +€20,341
up €20,341 (+77.0%), from €26,427 to €46,767
- Other debts -€15,000
down €15,000 (-42.9%), from €35,000 to €20,000
- Profit (loss) carried forward -€3,366
down €3,366 (-13.5%), from €24,916 to €21,550
- Accrued charges and deferred income -€2,250
no longer reported in 2025 (was €2,250)
- Gross operating margin +€2,748
up €2,748 (+14.9%), from €18,388 to €21,136
- Taxes -€555
down €555 (-9.3%), from €5,962 to €5,407
- Depreciation +€249
up €249 (+21.6%), from €1,149 to €1,397
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 | €174,054 | €173,136 | -€919 | -0.5% |
| Fixed assets | 21/28 | €9,308 | €28,706 | +€19,398 | +208% |
| Tangible fixed assets | 22/27 | €5,693 | €25,076 | +€19,383 | +340% |
| Land and buildings | 22 | €3,787 | €22,345 | +€18,558 | +490% |
| Plant, machinery and equipment | 23 | €1,906 | €2,731 | +€825 | +43.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €3,615 | €3,630 | +€15 | +0.4% |
| Current assets | 29/58 | €164,746 | €144,430 | -€20,317 | -12.3% |
| Stocks and contracts in progress | 3 | €15,515 | €25,301 | +€9,785 | +63.1% |
| Stocks | 30/36 | €15,515 | €25,301 | +€9,785 | +63.1% |
| Amounts receivable within one year | 40/41 | €100,923 | €60,682 | -€40,241 | -39.9% |
| Trade receivables | 40 | €64,898 | €45,994 | -€18,904 | -29.1% |
| Other amounts receivable | 41 | €36,025 | €14,688 | -€21,337 | -59.2% |
| Cash at bank and in hand | 54/58 | €48,308 | €50,774 | +€2,466 | +5.1% |
| Deferred charges and accrued income | 490/1 | - | €7,673 | +€7,673 | |
| Total equity and liabilities | 10/49 | €174,054 | €173,136 | -€919 | -0.5% |
| Equity | 10/15 | €100,059 | €96,693 | -€3,366 | -3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,743 | €62,743 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,883 | €60,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,916 | €21,550 | -€3,366 | -13.5% |
| Amounts payable | 17/49 | €73,995 | €76,443 | +€2,448 | +3.3% |
| Amounts payable within one year | 42/48 | €71,745 | €76,443 | +€4,698 | +6.5% |
| Trade debts | 44 | €26,427 | €46,767 | +€20,341 | +77.0% |
| Suppliers | 440/4 | €26,427 | €46,767 | +€20,341 | +77.0% |
| Taxes, remuneration and social security | 45 | €10,319 | €9,676 | -€643 | -6.2% |
| Taxes | 450/3 | €10,319 | €9,676 | -€643 | -6.2% |
| Other amounts payable | 47/48 | €35,000 | €20,000 | -€15,000 | -42.9% |
| Accrued charges and deferred income | 492/3 | €2,250 | - | -€2,250 | |
| Non-recurring operating income | 76A | €7,000 | €291 | -€6,709 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,149 | €1,397 | +€249 | +21.6% |
| Other operating charges | 640/8 | €499 | €524 | +€24 | +4.9% |
| Non-recurring operating charges | 66A | - | €2,598 | +€2,598 | |
| Gross operating margin | 9900 | €18,388 | €21,136 | +€2,748 | +14.9% |
| Operating profit (loss) | 9901 | €16,740 | €16,617 | -€123 | -0.7% |
| Financial income | 75/76B | €5,609 | €5,644 | +€35 | +0.6% |
| Recurring financial income | 75 | €5,609 | €5,644 | +€35 | +0.6% |
| Financial charges | 65/66B | €198 | €221 | +€22 | +11.3% |
| Recurring financial charges | 65 | €198 | €221 | +€22 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €22,151 | €22,040 | -€110 | -0.5% |
| Income taxes | 67/77 | €5,962 | €5,407 | -€555 | -9.3% |
| Profit (loss) for the period | 9904 | €16,189 | €16,634 | +€444 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,189 | €16,634 | +€444 | +2.7% |
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 29 October 2026 via checked.be.