ALUMBRA: 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.
ALUMBRA
Largest movements
- Receivables within one year +€23,903
up €23,903 (+45.0%), from €53,080 to €76,984
of which Trade receivables: +€29,282
- Deferred charges and accrued income -€7,657
down €7,657 (-26.1%), from €29,335 to €21,678
- Cash -€4,044
down €4,044 (-83.9%), from €4,821 to €777
mainly Receivables within one year (-€23,903) and Net result for the year (-€21,051)
- Tangible fixed assets -€3,549
down €3,549 (-11.7%), from €30,260 to €26,711
of which Land and buildings: -€4,250
- Other debts +€52,915
up €52,915 (+2,383%), from €2,221 to €55,136
- Profit (loss) carried forward -€21,051
down €21,051 (-42.0%), from €50,107 to €29,056
- Trade debts -€15,609
down €15,609 (-97.6%), from €15,991 to €382
- Debts after one year -€7,329
no longer reported in 2025 (was €7,329)
- Tax, wage and social debts +€3,122
up €3,122 (+51.1%), from €6,105 to €9,227
of which Remuneration and social security: +€6,942
- Gross operating margin -€19,967
down €19,967, from €17,340 to -€2,626
- Depreciation -€2,960
down €2,960 (-38.5%), from €7,690 to €4,730
- Other operating charges -€2,375
down €2,375 (-67.8%), from €3,502 to €1,127
- Taxes -€1,008
down €1,008 (-60.7%), from €1,661 to €653
- Financial charges +€192
up €192 (+25.2%), from €763 to €955
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 | €150,288 | €160,462 | +€10,174 | +6.8% |
| Fixed assets | 21/28 | €31,459 | €27,910 | -€3,549 | -11.3% |
| Tangible fixed assets | 22/27 | €30,260 | €26,711 | -€3,549 | -11.7% |
| Land and buildings | 22 | €29,750 | €25,500 | -€4,250 | -14.3% |
| Furniture and vehicles | 24 | €510 | €1,211 | +€701 | +137% |
| Financial fixed assets | 28 | €1,198 | €1,198 | = | 0.0% |
| Current assets | 29/58 | €118,829 | €132,552 | +€13,723 | +11.5% |
| Stocks and contracts in progress | 3 | €31,593 | €33,114 | +€1,520 | +4.8% |
| Stocks | 30/36 | €31,593 | €33,114 | +€1,520 | +4.8% |
| Amounts receivable within one year | 40/41 | €53,080 | €76,984 | +€23,903 | +45.0% |
| Trade receivables | 40 | €47,032 | €76,314 | +€29,282 | +62.3% |
| Other amounts receivable | 41 | €6,049 | €669 | -€5,379 | -88.9% |
| Cash at bank and in hand | 54/58 | €4,821 | €777 | -€4,044 | -83.9% |
| Deferred charges and accrued income | 490/1 | €29,335 | €21,678 | -€7,657 | -26.1% |
| Total equity and liabilities | 10/49 | €150,288 | €160,462 | +€10,174 | +6.8% |
| Equity | 10/15 | €101,104 | €77,975 | -€23,129 | -22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,397 | €30,320 | -€2,078 | -6.4% |
| Tax-exempt reserves | 132 | €19,924 | €17,847 | -€2,078 | -10.4% |
| Distributable reserves | 133 | €12,473 | €12,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,107 | €29,056 | -€21,051 | -42.0% |
| Provisions and deferred taxes | 16 | €10,253 | €9,182 | -€1,071 | -10.4% |
| Deferred taxes | 168 | €10,253 | €9,182 | -€1,071 | -10.4% |
| Amounts payable | 17/49 | €38,931 | €73,305 | +€34,374 | +88.3% |
| Amounts payable after more than one year | 17 | €7,329 | - | -€7,329 | |
| Financial debts | 170/4 | €7,329 | - | -€7,329 | |
| Amounts payable within one year | 42/48 | €31,602 | €73,305 | +€41,703 | +132% |
| Current portion of amounts payable after more than one year | 42 | €7,223 | €7,897 | +€674 | +9.3% |
| Financial debts | 43 | €62 | €662 | +€600 | +963% |
| Credit institutions | 430/8 | €62 | €662 | +€600 | +963% |
| Trade debts | 44 | €15,991 | €382 | -€15,609 | -97.6% |
| Suppliers | 440/4 | €15,991 | €382 | -€15,609 | -97.6% |
| Taxes, remuneration and social security | 45 | €6,105 | €9,227 | +€3,122 | +51.1% |
| Taxes | 450/3 | €6,105 | €2,286 | -€3,819 | -62.6% |
| Remuneration and social security | 454/9 | - | €6,942 | +€6,942 | |
| Other amounts payable | 47/48 | €2,221 | €55,136 | +€52,915 | +2,383% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,690 | €4,730 | -€2,960 | -38.5% |
| Other operating charges | 640/8 | €3,502 | €1,127 | -€2,375 | -67.8% |
| Non-recurring operating charges | 66A | €14,500 | €14,500 | = | 0.0% |
| Gross operating margin | 9900 | €17,340 | -€2,626 | -€19,967 | |
| Operating profit (loss) | 9901 | -€8,351 | -€22,984 | -€14,632 | -175% |
| Financial income | 75/76B | €285 | €392 | +€107 | +37.6% |
| Recurring financial income | 75 | €143 | €392 | +€249 | +174% |
| Non-recurring financial income | 76B | €142 | - | -€142 | |
| Financial charges | 65/66B | €763 | €955 | +€192 | +25.2% |
| Recurring financial charges | 65 | €763 | €955 | +€192 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,829 | -€23,547 | -€14,717 | -167% |
| Transfer from deferred taxes | 780 | €1,071 | €3,148 | +€2,078 | +194% |
| Income taxes | 67/77 | €1,661 | €653 | -€1,008 | -60.7% |
| Profit (loss) for the period | 9904 | -€9,420 | -€21,051 | -€11,632 | -123% |
| Transfer from tax-exempt reserves | 789 | €2,078 | - | -€2,078 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,342 | -€21,051 | -€13,709 | -187% |
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 31 October 2026 via checked.be.