ALULIM GROUP: 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.
ALULIM GROUP
Largest movements
- Cash -€418,545
down €418,545 (-99.8%), from €419,564 to €1,020
mainly Other debts (-€396,572) and Debts after one year (-€315,461)
- Receivables within one year +€202,500
up €202,500 (+616%), from €32,874 to €235,374
of which Trade receivables: +€181,500
- Reserves +€987,382
new in 2025: €987,382
- Profit (loss) carried forward -€535,033
no longer reported in 2025 (was €535,033)
- Other debts -€396,572
down €396,572 (-72.6%), from €546,572 to €150,000
- Debts after one year -€315,461
down €315,461 (-13.1%), from €2.4m to €2.1m
- Gross operating margin +€219,904
up €219,904 (+28.8%), from €764,220 to €984,124
- Financial charges +€30,509
up €30,509 (+59.3%), from €51,474 to €81,983
- Taxes +€22,612
up €22,612 (+17.6%), from €128,171 to €150,783
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 | €5,102,439 | €4,886,394 | -€216,045 | -4.2% |
| Fixed assets | 21/28 | €4,650,000 | €4,650,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,650,000 | €4,650,000 | = | 0.0% |
| Current assets | 29/58 | €452,439 | €236,394 | -€216,045 | -47.8% |
| Amounts receivable within one year | 40/41 | €32,874 | €235,374 | +€202,500 | +616% |
| Trade receivables | 40 | - | €181,500 | +€181,500 | |
| Other amounts receivable | 41 | €32,874 | €53,874 | +€21,000 | +63.9% |
| Cash at bank and in hand | 54/58 | €419,564 | €1,020 | -€418,545 | -99.8% |
| Total equity and liabilities | 10/49 | €5,102,439 | €4,886,394 | -€216,045 | -4.2% |
| Equity | 10/15 | €1,345,033 | €1,797,382 | +€452,349 | +33.6% |
| Contributions | 10/11 | €810,000 | €810,000 | = | 0.0% |
| Reserves | 13 | - | €987,382 | +€987,382 | |
| Distributable reserves | 133 | - | €987,382 | +€987,382 | |
| Profit (loss) carried forward | 14 | €535,033 | - | -€535,033 | |
| Amounts payable | 17/49 | €3,757,406 | €3,089,012 | -€668,394 | -17.8% |
| Amounts payable after more than one year | 17 | €2,399,674 | €2,084,213 | -€315,461 | -13.1% |
| Financial debts | 170/4 | €2,399,674 | €2,084,213 | -€315,461 | -13.1% |
| Amounts payable within one year | 42/48 | €1,357,732 | €1,004,799 | -€352,933 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €335,326 | €315,461 | -€19,865 | -5.9% |
| Financial debts | 43 | €1,053 | - | -€1,053 | |
| Credit institutions | 430/8 | €1,053 | - | -€1,053 | |
| Trade debts | 44 | €300,798 | €334,060 | +€33,263 | +11.1% |
| Suppliers | 440/4 | €300,798 | €334,060 | +€33,263 | +11.1% |
| Taxes, remuneration and social security | 45 | €173,983 | €205,278 | +€31,295 | +18.0% |
| Taxes | 450/3 | €173,983 | €205,278 | +€31,295 | +18.0% |
| Other amounts payable | 47/48 | €546,572 | €150,000 | -€396,572 | -72.6% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €764,220 | €984,124 | +€219,904 | +28.8% |
| Operating profit (loss) | 9901 | €764,158 | €984,062 | +€219,904 | +28.8% |
| Financial income | 75/76B | - | €1,053 | +€1,053 | |
| Recurring financial income | 75 | - | €1,053 | +€1,053 | |
| Financial charges | 65/66B | €51,474 | €81,983 | +€30,509 | +59.3% |
| Recurring financial charges | 65 | €51,474 | €81,983 | +€30,509 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €712,684 | €903,132 | +€190,448 | +26.7% |
| Income taxes | 67/77 | €128,171 | €150,783 | +€22,612 | +17.6% |
| Profit (loss) for the period | 9904 | €584,513 | €752,349 | +€167,836 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €584,513 | €752,349 | +€167,836 | +28.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.