Alujo: 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.
Alujo
Largest movements
- Receivables within one year +€9,106
up €9,106 (+1,114%), from €817 to €9,923
of which Trade receivables: +€9,757
- Stocks and contracts +€2,368
up €2,368 (+95.3%), from €2,485 to €4,853
- Formation expenses -€817
no longer reported in 2025 (was €817)
- Tangible fixed assets +€581
up €581 (+2.1%), from €28,249 to €28,830
of which Plant, machinery and equipment: +€3,558
- Reserves +€21,562
up €21,562 (+176%), from €12,279 to €33,841
- Trade debts -€11,101
down €11,101 (-80.9%), from €13,728 to €2,628
- Tax, wage and social debts +€946
up €946 (+31.8%), from €2,976 to €3,921
- Other debts -€669
down €669 (-8.1%), from €8,282 to €7,614
- Gross operating margin +€17,080
up €17,080 (+70.5%), from €24,231 to €41,311
- Depreciation +€4,646
up €4,646 (+80.0%), from €5,807 to €10,453
- Taxes +€3,035
up €3,035 (+69.0%), from €4,401 to €7,436
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 | €40,266 | €51,003 | +€10,738 | +26.7% |
| Formation expenses | 20 | €817 | - | -€817 | |
| Fixed assets | 21/28 | €28,249 | €28,830 | +€581 | +2.1% |
| Tangible fixed assets | 22/27 | €28,249 | €28,830 | +€581 | +2.1% |
| Plant, machinery and equipment | 23 | €3,176 | €6,734 | +€3,558 | +112% |
| Furniture and vehicles | 24 | €20,451 | €18,423 | -€2,028 | -9.9% |
| Other tangible fixed assets | 26 | €4,622 | €3,673 | -€949 | -20.5% |
| Current assets | 29/58 | €11,200 | €22,173 | +€10,973 | +98.0% |
| Stocks and contracts in progress | 3 | €2,485 | €4,853 | +€2,368 | +95.3% |
| Stocks | 30/36 | €2,485 | €4,853 | +€2,368 | +95.3% |
| Amounts receivable within one year | 40/41 | €817 | €9,923 | +€9,106 | +1,114% |
| Trade receivables | 40 | - | €9,757 | +€9,757 | |
| Other amounts receivable | 41 | €817 | €165 | -€652 | -79.8% |
| Cash at bank and in hand | 54/58 | €7,063 | €6,834 | -€229 | -3.2% |
| Deferred charges and accrued income | 490/1 | €835 | €563 | -€272 | -32.6% |
| Total equity and liabilities | 10/49 | €40,266 | €51,003 | +€10,738 | +26.7% |
| Equity | 10/15 | €15,279 | €36,841 | +€21,562 | +141% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,279 | €33,841 | +€21,562 | +176% |
| Distributable reserves | 133 | €12,279 | €33,841 | +€21,562 | +176% |
| Amounts payable | 17/49 | €24,987 | €14,163 | -€10,824 | -43.3% |
| Amounts payable within one year | 42/48 | €24,987 | €14,163 | -€10,824 | -43.3% |
| Trade debts | 44 | €13,728 | €2,628 | -€11,101 | -80.9% |
| Suppliers | 440/4 | €13,728 | €2,628 | -€11,101 | -80.9% |
| Taxes, remuneration and social security | 45 | €2,976 | €3,921 | +€946 | +31.8% |
| Taxes | 450/3 | €2,976 | €3,921 | +€946 | +31.8% |
| Other amounts payable | 47/48 | €8,282 | €7,614 | -€669 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,807 | €10,453 | +€4,646 | +80.0% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €24,231 | €41,311 | +€17,080 | +70.5% |
| Operating profit (loss) | 9901 | €18,424 | €30,730 | +€12,307 | +66.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +250% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +250% |
| Financial charges | 65/66B | €26 | €67 | +€41 | +157% |
| Recurring financial charges | 65 | €26 | €67 | +€41 | +157% |
| Profit (loss) for the period before taxes | 9903 | €18,398 | €30,663 | +€12,265 | +66.7% |
| Income taxes | 67/77 | €4,401 | €7,436 | +€3,035 | +69.0% |
| Profit (loss) for the period | 9904 | €13,997 | €23,228 | +€9,231 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,997 | €23,228 | +€9,231 | +65.9% |
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 17 October 2026 via checked.be.