ALUMARKIM: 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.
ALUMARKIM
Largest movements
- Tangible fixed assets -€12,713
down €12,713 (-89.9%), from €14,149 to €1,436
of which Furniture and vehicles: -€12,305
- Receivables within one year +€9,659
up €9,659 (+153%), from €6,296 to €15,954
of which Other amounts receivable: +€9,084
- Reserves +€23,027
up €23,027 (+9.4%), from €244,066 to €267,093
- Other debts -€16,767
down €16,767 (-91.0%), from €18,433 to €1,666
- Current portion of long-term debt -€10,164
down €10,164 (-91.6%), from €11,094 to €930
- Gross operating margin -€2,618
down €2,618 (-4.7%), from €56,096 to €53,478
- Financial income -€850
down €850 (-26.1%), from €3,253 to €2,404
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,127 | €292,100 | -€3,027 | -1.0% |
| Fixed assets | 21/28 | €14,149 | €1,436 | -€12,713 | -89.9% |
| Tangible fixed assets | 22/27 | €14,149 | €1,436 | -€12,713 | -89.9% |
| Plant, machinery and equipment | 23 | €740 | €331 | -€409 | -55.2% |
| Furniture and vehicles | 24 | €13,409 | €1,104 | -€12,305 | -91.8% |
| Current assets | 29/58 | €280,978 | €290,664 | +€9,686 | +3.4% |
| Amounts receivable within one year | 40/41 | €6,296 | €15,954 | +€9,659 | +153% |
| Trade receivables | 40 | €3,008 | €3,583 | +€575 | +19.1% |
| Other amounts receivable | 41 | €3,288 | €12,371 | +€9,084 | +276% |
| Cash at bank and in hand | 54/58 | €269,685 | €271,013 | +€1,328 | +0.5% |
| Deferred charges and accrued income | 490/1 | €4,997 | €3,697 | -€1,301 | -26.0% |
| Total equity and liabilities | 10/49 | €295,127 | €292,100 | -€3,027 | -1.0% |
| Equity | 10/15 | €262,966 | €285,993 | +€23,027 | +8.8% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €244,066 | €267,093 | +€23,027 | +9.4% |
| Distributable reserves | 133 | €244,066 | €267,093 | +€23,027 | +9.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,160 | €6,107 | -€26,054 | -81.0% |
| Amounts payable after more than one year | 17 | €930 | €0 | -€930 | -100% |
| Financial debts | 170/4 | €930 | €0 | -€930 | -100% |
| Amounts payable within one year | 42/48 | €30,821 | €5,779 | -€25,041 | -81.2% |
| Current portion of amounts payable after more than one year | 42 | €11,094 | €930 | -€10,164 | -91.6% |
| Trade debts | 44 | €1,293 | €3,183 | +€1,890 | +146% |
| Suppliers | 440/4 | €1,293 | €3,183 | +€1,890 | +146% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,433 | €1,666 | -€16,767 | -91.0% |
| Accrued charges and deferred income | 492/3 | €409 | €327 | -€82 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,713 | €12,713 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,035 | €2,218 | +€184 | +9.0% |
| Non-recurring operating charges | 66A | - | €619 | +€619 | |
| Gross operating margin | 9900 | €56,096 | €53,478 | -€2,618 | -4.7% |
| Operating profit (loss) | 9901 | €41,348 | €37,928 | -€3,420 | -8.3% |
| Financial income | 75/76B | €3,253 | €2,404 | -€850 | -26.1% |
| Recurring financial income | 75 | €3,253 | €2,404 | -€850 | -26.1% |
| Financial charges | 65/66B | €586 | €482 | -€104 | -17.7% |
| Recurring financial charges | 65 | €586 | €482 | -€104 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €44,016 | €39,850 | -€4,166 | -9.5% |
| Income taxes | 67/77 | €15,646 | €15,157 | -€489 | -3.1% |
| Profit (loss) for the period | 9904 | €28,370 | €24,693 | -€3,677 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,370 | €24,693 | -€3,677 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.