Aluna Technics: 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.
Aluna Technics
Largest movements
- Cash +€102,374
up €102,374 (+1301.6%), from €7,865 to €110,239
mainly Other debts (+€138,256) and Stocks and contracts (+€34,000)
- Receivables within one year +€70,016
up €70,016 (+246.6%), from €28,395 to €98,411
of which Trade receivables: +€76,341
- Stocks and contracts -€34,000
down €34,000 (-51.8%), from €65,692 to €31,692
of which Contracts in progress: -€37,918
- Intangible fixed assets +€12,000
new in 2025: €12,000
- Tangible fixed assets -€9,400
down €9,400 (-18.2%), from €51,582 to €42,182
of which Furniture and vehicles: -€9,001
- Other debts +€138,256
up €138,256 (+156.0%), from €88,622 to €226,878
- Trade debts +€10,414
up €10,414 (+40.6%), from €25,669 to €36,083
- Current portion of long-term debt -€6,084
down €6,084 (-83.1%), from €7,318 to €1,235
- Gross operating margin +€11,950
up €11,950 (+358.5%), from €3,333 to €15,283
- Depreciation +€11,436
up €11,436 (+395.7%), from €2,890 to €14,326
- Financial income -€3,835
down €3,835 (-82.4%), from €4,654 to €819
- Financial charges -€1,166
down €1,166 (-71.7%), from €1,626 to €460
- Staff costs -€943
down €943 (-100.0%), from €943 to €0
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 | €158,802 | €299,793 | +€140,991 | +88.8% |
| Fixed assets | 21/28 | €51,582 | €54,182 | +€2,600 | +5.0% |
| Intangible fixed assets | 21 | - | €12,000 | +€12,000 | |
| Tangible fixed assets | 22/27 | €51,582 | €42,182 | -€9,400 | -18.2% |
| Plant, machinery and equipment | 23 | €12,516 | €12,117 | -€399 | -3.2% |
| Furniture and vehicles | 24 | €39,066 | €30,065 | -€9,001 | -23.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €107,220 | €245,610 | +€138,390 | +129.1% |
| Stocks and contracts in progress | 3 | €65,692 | €31,692 | -€34,000 | -51.8% |
| Stocks | 30/36 | €27,774 | €31,692 | +€3,918 | +14.1% |
| Contracts in progress | 37 | €37,918 | €0 | -€37,918 | -100.0% |
| Amounts receivable within one year | 40/41 | €28,395 | €98,411 | +€70,016 | +246.6% |
| Trade receivables | 40 | €19,772 | €96,113 | +€76,341 | +386.1% |
| Other amounts receivable | 41 | €8,623 | €2,298 | -€6,325 | -73.4% |
| Cash at bank and in hand | 54/58 | €7,865 | €110,239 | +€102,374 | +1301.6% |
| Deferred charges and accrued income | 490/1 | €5,268 | €5,268 | = | 0.0% |
| Total equity and liabilities | 10/49 | €158,802 | €299,793 | +€140,991 | +88.8% |
| Equity | 10/15 | €16,155 | €16,233 | +€78 | +0.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,745 | -€4,667 | +€78 | +1.6% |
| Amounts payable | 17/49 | €142,647 | €283,560 | +€140,913 | +98.8% |
| Amounts payable after more than one year | 17 | €1,235 | €0 | -€1,235 | -100.0% |
| Financial debts | 170/4 | €1,235 | €0 | -€1,235 | -100.0% |
| Amounts payable within one year | 42/48 | €140,991 | €283,560 | +€142,569 | +101.1% |
| Current portion of amounts payable after more than one year | 42 | €7,318 | €1,235 | -€6,084 | -83.1% |
| Trade debts | 44 | €25,669 | €36,083 | +€10,414 | +40.6% |
| Suppliers | 440/4 | €25,669 | €36,083 | +€10,414 | +40.6% |
| Taxes, remuneration and social security | 45 | €19,381 | €19,364 | -€17 | -0.1% |
| Taxes | 450/3 | €754 | €19,364 | +€18,610 | +2468.0% |
| Remuneration and social security | 454/9 | €18,627 | €0 | -€18,627 | -100.0% |
| Other amounts payable | 47/48 | €88,622 | €226,878 | +€138,256 | +156.0% |
| Accrued charges and deferred income | 492/3 | €421 | €0 | -€421 | -100.0% |
| Remuneration, social security and pensions | 62 | €943 | €0 | -€943 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,890 | €14,326 | +€11,436 | +395.7% |
| Other operating charges | 640/8 | €977 | €618 | -€359 | -36.8% |
| Gross operating margin | 9900 | €3,333 | €15,283 | +€11,950 | +358.5% |
| Operating profit (loss) | 9901 | -€1,477 | €340 | +€1,817 | |
| Financial income | 75/76B | €4,654 | €819 | -€3,835 | -82.4% |
| Recurring financial income | 75 | €4,654 | €819 | -€3,835 | -82.4% |
| Financial charges | 65/66B | €1,626 | €460 | -€1,166 | -71.7% |
| Recurring financial charges | 65 | €1,626 | €460 | -€1,166 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €1,551 | €699 | -€852 | -55.0% |
| Income taxes | 67/77 | €761 | €621 | -€140 | -18.4% |
| Profit (loss) for the period | 9904 | €790 | €78 | -€712 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €790 | €78 | -€712 | -90.2% |
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 11 October 2026 via checked.be.