ALULINE: 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.
ALULINE
Largest movements
- Tangible fixed assets -€1,671
down €1,671 (-45.3%), from €3,686 to €2,015
- Receivables within one year +€1,652
up €1,652 (+1.9%), from €86,774 to €88,426
of which Trade receivables: +€2,657
- Short-term financial debts -€13,012
down €13,012 (-32.7%), from €39,844 to €26,832
- Profit (loss) carried forward +€11,287
up €11,287 (+42.5%), from -€26,559 to -€15,272
- Gross operating margin +€28,054
up €28,054, from -€4,009 to €24,045
- Financial charges +€1,443
up €1,443 (+21.1%), from €6,825 to €8,268
- Other operating charges -€661
down €661 (-21.5%), from €3,075 to €2,414
- Taxes +€390
up €390 (+2805.6%), from €14 to €404
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.
Cash bridge derived
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 | €145,151 | €145,104 | -€47 | 0.0% |
| Fixed assets | 21/28 | €53,265 | €51,593 | -€1,671 | -3.1% |
| Tangible fixed assets | 22/27 | €3,686 | €2,015 | -€1,671 | -45.3% |
| Plant, machinery and equipment | 23 | €3,686 | €2,015 | -€1,671 | -45.3% |
| Financial fixed assets | 28 | €49,579 | €49,579 | = | 0.0% |
| Current assets | 29/58 | €91,886 | €93,510 | +€1,625 | +1.8% |
| Stocks and contracts in progress | 3 | €5,112 | €4,047 | -€1,065 | -20.8% |
| Stocks | 30/36 | €5,112 | €4,047 | -€1,065 | -20.8% |
| Amounts receivable within one year | 40/41 | €86,774 | €88,426 | +€1,652 | +1.9% |
| Trade receivables | 40 | €12,965 | €15,621 | +€2,657 | +20.5% |
| Other amounts receivable | 41 | €73,809 | €72,804 | -€1,005 | -1.4% |
| Cash at bank and in hand | 54/58 | - | €897 | +€897 | |
| Deferred charges and accrued income | 490/1 | - | €141 | +€141 | |
| Total equity and liabilities | 10/49 | €145,151 | €145,104 | -€47 | 0.0% |
| Equity | 10/15 | €83,110 | €94,397 | +€11,287 | +13.6% |
| Contributions | 10/11 | €12,597 | €12,597 | = | 0.0% |
| Reserves | 13 | €97,072 | €97,072 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €95,213 | €95,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,559 | -€15,272 | +€11,287 | +42.5% |
| Amounts payable | 17/49 | €62,041 | €50,707 | -€11,334 | -18.3% |
| Amounts payable within one year | 42/48 | €62,041 | €50,707 | -€11,334 | -18.3% |
| Financial debts | 43 | €39,844 | €26,832 | -€13,012 | -32.7% |
| Credit institutions | 430/8 | €39,844 | €26,832 | -€13,012 | -32.7% |
| Trade debts | 44 | €22,197 | €23,616 | +€1,419 | +6.4% |
| Suppliers | 440/4 | €22,197 | €23,616 | +€1,419 | +6.4% |
| Taxes, remuneration and social security | 45 | - | €259 | +€259 | |
| Taxes | 450/3 | - | €259 | +€259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,866 | €1,671 | -€195 | -10.4% |
| Other operating charges | 640/8 | €3,075 | €2,414 | -€661 | -21.5% |
| Gross operating margin | 9900 | -€4,009 | €24,045 | +€28,054 | |
| Operating profit (loss) | 9901 | -€8,950 | €19,959 | +€28,909 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €6,825 | €8,268 | +€1,443 | +21.1% |
| Recurring financial charges | 65 | €6,825 | €8,268 | +€1,443 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,768 | €11,691 | +€27,459 | |
| Income taxes | 67/77 | €14 | €404 | +€390 | +2805.6% |
| Profit (loss) for the period | 9904 | -€15,782 | €11,287 | +€27,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,782 | €11,287 | +€27,069 |
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 12 October 2026 via checked.be.