ALUNATA: 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.
ALUNATA
Largest movements
- Tangible fixed assets +€39,266
up €39,266 (+29.4%), from €133,600 to €172,866
of which Plant, machinery and equipment: +€51,185
- Stocks and contracts +€22,804
up €22,804 (+13.3%), from €171,322 to €194,125
of which Stocks: +€55,804
- Receivables within one year +€22,726
up €22,726 (+175%), from €13,008 to €35,734
of which Other amounts receivable: +€13,537
- Intangible fixed assets +€10,834
up €10,834 (+1,154%), from €939 to €11,774
- Deferred charges and accrued income +€4,652
up €4,652 (+189%), from €2,461 to €7,113
- Trade debts +€52,540
up €52,540 (+138%), from €38,001 to €90,541
- Debts after one year +€18,750
up €18,750 (+16.9%), from €110,818 to €129,569
- Current portion of long-term debt +€11,673
up €11,673 (+55.2%), from €21,151 to €32,824
- Reserves +€8,269
up €8,269 (+9.5%), from €86,747 to €95,017
- Tax, wage and social debts +€7,823
up €7,823 (+74.6%), from €10,481 to €18,304
of which Remuneration and social security: +€7,967
- Staff costs -€8,739
down €8,739 (-8.2%), from €106,327 to €97,588
- Gross operating margin -€6,752
down €6,752 (-4.2%), from €161,103 to €154,351
- Financial charges -€2,235
down €2,235 (-27.2%), from €8,226 to €5,991
- Depreciation +€1,611
up €1,611 (+5.9%), from €27,091 to €28,702
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 | €340,545 | €437,534 | +€96,990 | +28.5% |
| Fixed assets | 21/28 | €135,319 | €185,419 | +€50,100 | +37.0% |
| Intangible fixed assets | 21 | €939 | €11,774 | +€10,834 | +1,154% |
| Tangible fixed assets | 22/27 | €133,600 | €172,866 | +€39,266 | +29.4% |
| Land and buildings | 22 | €129,243 | €108,240 | -€21,003 | -16.3% |
| Plant, machinery and equipment | 23 | €2,992 | €54,177 | +€51,185 | +1,710% |
| Furniture and vehicles | 24 | €1,365 | €10,448 | +€9,084 | +666% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €205,226 | €252,115 | +€46,890 | +22.8% |
| Stocks and contracts in progress | 3 | €171,322 | €194,125 | +€22,804 | +13.3% |
| Stocks | 30/36 | €52,322 | €108,125 | +€55,804 | +107% |
| Contracts in progress | 37 | €119,000 | €86,000 | -€33,000 | -27.7% |
| Amounts receivable within one year | 40/41 | €13,008 | €35,734 | +€22,726 | +175% |
| Trade receivables | 40 | €9,497 | €18,686 | +€9,189 | +96.8% |
| Other amounts receivable | 41 | €3,511 | €17,048 | +€13,537 | +386% |
| Cash at bank and in hand | 54/58 | €18,435 | €15,143 | -€3,292 | -17.9% |
| Deferred charges and accrued income | 490/1 | €2,461 | €7,113 | +€4,652 | +189% |
| Total equity and liabilities | 10/49 | €340,545 | €437,534 | +€96,990 | +28.5% |
| Equity | 10/15 | €86,747 | €95,017 | +€8,269 | +9.5% |
| Reserves | 13 | €86,747 | €95,017 | +€8,269 | +9.5% |
| Distributable reserves | 133 | €86,747 | €95,017 | +€8,269 | +9.5% |
| Amounts payable | 17/49 | €253,797 | €342,518 | +€88,721 | +35.0% |
| Amounts payable after more than one year | 17 | €110,818 | €129,569 | +€18,750 | +16.9% |
| Financial debts | 170/4 | €110,818 | €129,569 | +€18,750 | +16.9% |
| Amounts payable within one year | 42/48 | €142,979 | €212,949 | +€69,971 | +48.9% |
| Current portion of amounts payable after more than one year | 42 | €21,151 | €32,824 | +€11,673 | +55.2% |
| Trade debts | 44 | €38,001 | €90,541 | +€52,540 | +138% |
| Suppliers | 440/4 | €38,001 | €90,541 | +€52,540 | +138% |
| Taxes, remuneration and social security | 45 | €10,481 | €18,304 | +€7,823 | +74.6% |
| Taxes | 450/3 | €944 | €800 | -€144 | -15.2% |
| Remuneration and social security | 454/9 | €9,537 | €17,504 | +€7,967 | +83.5% |
| Other amounts payable | 47/48 | €73,345 | €71,280 | -€2,066 | -2.8% |
| Remuneration, social security and pensions | 62 | €106,327 | €97,588 | -€8,739 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,091 | €28,702 | +€1,611 | +5.9% |
| Other operating charges | 640/8 | €7,012 | €8,029 | +€1,017 | +14.5% |
| Gross operating margin | 9900 | €161,103 | €154,351 | -€6,752 | -4.2% |
| Operating profit (loss) | 9901 | €20,674 | €20,032 | -€641 | -3.1% |
| Financial income | 75/76B | €12 | €38 | +€26 | +213% |
| Recurring financial income | 75 | €12 | €38 | +€26 | +213% |
| Financial charges | 65/66B | €8,226 | €5,991 | -€2,235 | -27.2% |
| Recurring financial charges | 65 | €8,226 | €5,991 | -€2,235 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €12,460 | €14,079 | +€1,619 | +13.0% |
| Income taxes | 67/77 | €4,530 | €5,810 | +€1,280 | +28.2% |
| Profit (loss) for the period | 9904 | €7,930 | €8,269 | +€340 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,930 | €8,269 | +€340 | +4.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.