Aluna: 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.
Aluna
Largest movements
- Receivables within one year -€30,925
down €30,925 (-83.5%), from €37,036 to €6,111
of which Trade receivables: -€21,261
- Current investments +€30,018
up €30,018 (+15.0%), from €200,401 to €230,419
- Tangible fixed assets -€28,327
down €28,327 (-23.5%), from €120,448 to €92,122
of which Furniture and vehicles: -€16,369
- Cash -€24,937
down €24,937 (-51.9%), from €48,004 to €23,067
mainly Advances received (-€79,122) and Tax, wage and social debts (-€68,848)
- Advances received -€79,122
down €79,122 (-100.0%), from €79,122 to €0
- Tax, wage and social debts -€68,848
down €68,848 (-97.6%), from €70,535 to €1,688
- Reserves +€53,270
up €53,270 (+26.0%), from €204,747 to €258,018
- Trade debts +€35,739
up €35,739 (+1322.3%), from €2,703 to €38,442
- Other debts +€5,531
up €5,531 (+7.0%), from €79,009 to €84,540
- Gross operating margin +€30,486
up €30,486 (+41.8%), from €72,910 to €103,396
- Taxes +€7,964
up €7,964 (+71.8%), from €11,096 to €19,060
- Depreciation +€5,234
up €5,234 (+22.7%), from €23,093 to €28,327
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 | €451,117 | €397,688 | -€53,429 | -11.8% |
| Fixed assets | 21/28 | €120,448 | €92,122 | -€28,327 | -23.5% |
| Tangible fixed assets | 22/27 | €120,448 | €92,122 | -€28,327 | -23.5% |
| Plant, machinery and equipment | 23 | €6,527 | €4,137 | -€2,390 | -36.6% |
| Furniture and vehicles | 24 | €34,180 | €17,811 | -€16,369 | -47.9% |
| Other tangible fixed assets | 26 | €79,741 | €70,173 | -€9,568 | -12.0% |
| Current assets | 29/58 | €330,669 | €305,566 | -€25,102 | -7.6% |
| Stocks and contracts in progress | 3 | €43,866 | €45,824 | +€1,958 | +4.5% |
| Stocks | 30/36 | €43,866 | €45,824 | +€1,958 | +4.5% |
| Amounts receivable within one year | 40/41 | €37,036 | €6,111 | -€30,925 | -83.5% |
| Trade receivables | 40 | €22,206 | €945 | -€21,261 | -95.7% |
| Other amounts receivable | 41 | €14,829 | €5,166 | -€9,664 | -65.2% |
| Current investments | 50/53 | €200,401 | €230,419 | +€30,018 | +15.0% |
| Cash at bank and in hand | 54/58 | €48,004 | €23,067 | -€24,937 | -51.9% |
| Deferred charges and accrued income | 490/1 | €1,362 | €146 | -€1,216 | -89.3% |
| Total equity and liabilities | 10/49 | €451,117 | €397,688 | -€53,429 | -11.8% |
| Equity | 10/15 | €219,747 | €273,018 | +€53,270 | +24.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €204,747 | €258,018 | +€53,270 | +26.0% |
| Distributable reserves | 133 | €204,747 | €258,018 | +€53,270 | +26.0% |
| Amounts payable | 17/49 | €231,369 | €124,670 | -€106,700 | -46.1% |
| Amounts payable within one year | 42/48 | €231,369 | €124,670 | -€106,700 | -46.1% |
| Trade debts | 44 | €2,703 | €38,442 | +€35,739 | +1322.3% |
| Suppliers | 440/4 | €2,703 | €38,442 | +€35,739 | +1322.3% |
| Advances received on contracts in progress | 46 | €79,122 | €0 | -€79,122 | -100.0% |
| Taxes, remuneration and social security | 45 | €70,535 | €1,688 | -€68,848 | -97.6% |
| Taxes | 450/3 | €70,535 | €1,688 | -€68,848 | -97.6% |
| Other amounts payable | 47/48 | €79,009 | €84,540 | +€5,531 | +7.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,093 | €28,327 | +€5,234 | +22.7% |
| Other operating charges | 640/8 | €764 | €818 | +€54 | +7.0% |
| Gross operating margin | 9900 | €72,910 | €103,396 | +€30,486 | +41.8% |
| Operating profit (loss) | 9901 | €49,053 | €74,251 | +€25,198 | +51.4% |
| Financial income | 75/76B | €4,074 | €3,791 | -€283 | -7.0% |
| Recurring financial income | 75 | €4,074 | €3,791 | -€283 | -7.0% |
| Financial charges | 65/66B | €6,375 | €5,711 | -€664 | -10.4% |
| Recurring financial charges | 65 | €6,375 | €5,711 | -€664 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €46,752 | €72,331 | +€25,578 | +54.7% |
| Income taxes | 67/77 | €11,096 | €19,060 | +€7,964 | +71.8% |
| Profit (loss) for the period | 9904 | €35,656 | €53,270 | +€17,614 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,656 | €53,270 | +€17,614 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.