Aluma Constructies: what changed
Two fiscal 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.
Aluma Constructies
Largest movements
- Current investments +€885,053
new in 2025: €885,053
- Receivables within one year -€590,615
down €590,615 (-55.7%), from €1.1m to €470,429
of which Other amounts receivable: -€393,827
- Receivables after one year +€320,340
up €320,340 (+763.5%), from €41,959 to €362,299
- Cash -€40,074
down €40,074 (-14.7%), from €271,877 to €231,803
mainly Current investments (-€885,053) and Receivables after one year (-€320,340)
- Tangible fixed assets -€31,967
down €31,967 (-15.3%), from €209,019 to €177,052
of which Other tangible fixed assets: -€22,916
- Reserves +€490,000
up €490,000 (+30.3%), from €1.6m to €2.1m
- Tax, wage and social debts +€81,230
up €81,230 (+91.6%), from €88,690 to €169,920
of which Taxes: +€71,338
- Trade debts -€48,213
down €48,213 (-25.6%), from €188,561 to €140,348
- Gross operating margin +€438,945
up €438,945 (+30.3%), from €1.5m to €1.9m
- Taxes +€84,995
up €84,995 (+50.2%), from €169,254 to €254,249
- Staff costs +€74,874
up €74,874 (+10.0%), from €748,515 to €823,389
- Write-downs +€40,000
new in 2025: €40,000
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 | €2,174,676 | €2,719,284 | +€544,608 | +25.0% |
| Fixed assets | 21/28 | €211,025 | €179,058 | -€31,967 | -15.1% |
| Tangible fixed assets | 22/27 | €209,019 | €177,052 | -€31,967 | -15.3% |
| Plant, machinery and equipment | 23 | €9,966 | €5,486 | -€4,480 | -45.0% |
| Furniture and vehicles | 24 | €94,000 | €89,429 | -€4,572 | -4.9% |
| Other tangible fixed assets | 26 | €105,053 | €82,137 | -€22,916 | -21.8% |
| Financial fixed assets | 28 | €2,006 | €2,006 | = | 0.0% |
| Current assets | 29/58 | €1,963,651 | €2,540,227 | +€576,575 | +29.4% |
| Amounts receivable after more than one year | 29 | €41,959 | €362,299 | +€320,340 | +763.5% |
| Other amounts receivable | 291 | €41,959 | €362,299 | +€320,340 | +763.5% |
| Stocks and contracts in progress | 3 | €588,771 | €586,176 | -€2,595 | -0.4% |
| Stocks | 30/36 | €588,771 | €586,176 | -€2,595 | -0.4% |
| Amounts receivable within one year | 40/41 | €1,061,044 | €470,429 | -€590,615 | -55.7% |
| Trade receivables | 40 | €513,794 | €317,007 | -€196,787 | -38.3% |
| Other amounts receivable | 41 | €547,249 | €153,422 | -€393,827 | -72.0% |
| Current investments | 50/53 | - | €885,053 | +€885,053 | |
| Cash at bank and in hand | 54/58 | €271,877 | €231,803 | -€40,074 | -14.7% |
| Deferred charges and accrued income | 490/1 | - | €4,466 | +€4,466 | |
| Total equity and liabilities | 10/49 | €2,174,676 | €2,719,284 | +€544,608 | +25.0% |
| Equity | 10/15 | €1,627,587 | €2,115,376 | +€487,789 | +30.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,614,700 | €2,104,700 | +€490,000 | +30.3% |
| Distributable reserves | 133 | €1,614,700 | €2,104,700 | +€490,000 | +30.3% |
| Profit (loss) carried forward | 14 | €6,687 | €4,476 | -€2,211 | -33.1% |
| Amounts payable | 17/49 | €547,089 | €603,908 | +€56,819 | +10.4% |
| Amounts payable after more than one year | 17 | €31,688 | €46,136 | +€14,448 | +45.6% |
| Financial debts | 170/4 | €31,688 | €46,136 | +€14,448 | +45.6% |
| Amounts payable within one year | 42/48 | €515,401 | €557,772 | +€42,371 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €20,870 | €31,194 | +€10,324 | +49.5% |
| Trade debts | 44 | €188,561 | €140,348 | -€48,213 | -25.6% |
| Suppliers | 440/4 | €188,561 | €140,348 | -€48,213 | -25.6% |
| Taxes, remuneration and social security | 45 | €88,690 | €169,920 | +€81,230 | +91.6% |
| Taxes | 450/3 | €4,584 | €75,922 | +€71,338 | +1556.3% |
| Remuneration and social security | 454/9 | €84,106 | €93,998 | +€9,892 | +11.8% |
| Other amounts payable | 47/48 | €217,280 | €216,310 | -€970 | -0.4% |
| Remuneration, social security and pensions | 62 | €748,515 | €823,389 | +€74,874 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,394 | €82,696 | +€303 | +0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €40,000 | +€40,000 | |
| Other operating charges | 640/8 | €6,146 | €7,863 | +€1,717 | +27.9% |
| Gross operating margin | 9900 | €1,450,284 | €1,889,229 | +€438,945 | +30.3% |
| Operating profit (loss) | 9901 | €613,229 | €935,280 | +€322,051 | +52.5% |
| Financial income | 75/76B | €43,994 | €32,374 | -€11,620 | -26.4% |
| Recurring financial income | 75 | €43,994 | €32,374 | -€11,620 | -26.4% |
| Financial charges | 65/66B | €6,168 | €2,616 | -€3,552 | -57.6% |
| Recurring financial charges | 65 | €6,168 | €2,616 | -€3,552 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €651,055 | €965,038 | +€313,983 | +48.2% |
| Income taxes | 67/77 | €169,254 | €254,249 | +€84,995 | +50.2% |
| Profit (loss) for the period | 9904 | €481,801 | €710,789 | +€228,988 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €481,801 | €710,789 | +€228,988 | +47.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.