ALUNERA: 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.
ALUNERA
Largest movements
- Cash -€74,500
down €74,500 (-66.8%), from €111,574 to €37,075
mainly Receivables within one year (-€71,938) and Tax, wage and social debts (-€6,675)
- Receivables within one year +€71,938
up €71,938 (+53.2%), from €135,264 to €207,202
- Profit (loss) carried forward +€10,652
up €10,652 (+4.9%), from €216,804 to €227,456
- Tax, wage and social debts -€6,675
down €6,675 (-98.2%), from €6,796 to €122
- Trade debts -€6,540
down €6,540 (-72.8%), from €8,978 to €2,439
- Gross operating margin +€13,192
up €13,192, from -€1,626 to €11,566
- Financial charges +€239
up €239 (+156%), from €153 to €392
- Taxes +€122
new in 2025: €122
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 | €246,839 | €244,276 | -€2,562 | -1.0% |
| Current assets | 29/58 | €246,839 | €244,276 | -€2,562 | -1.0% |
| Amounts receivable within one year | 40/41 | €135,264 | €207,202 | +€71,938 | +53.2% |
| Other amounts receivable | 41 | €135,264 | €207,202 | +€71,938 | +53.2% |
| Cash at bank and in hand | 54/58 | €111,574 | €37,075 | -€74,500 | -66.8% |
| Total equity and liabilities | 10/49 | €246,839 | €244,276 | -€2,562 | -1.0% |
| Equity | 10/15 | €231,064 | €241,716 | +€10,652 | +4.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €216,804 | €227,456 | +€10,652 | +4.9% |
| Amounts payable | 17/49 | €15,775 | €2,560 | -€13,214 | -83.8% |
| Amounts payable within one year | 42/48 | €15,775 | €2,560 | -€13,214 | -83.8% |
| Trade debts | 44 | €8,978 | €2,439 | -€6,540 | -72.8% |
| Suppliers | 440/4 | €8,978 | €2,439 | -€6,540 | -72.8% |
| Taxes, remuneration and social security | 45 | €6,796 | €122 | -€6,675 | -98.2% |
| Taxes | 450/3 | €6,796 | €122 | -€6,675 | -98.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,626 | €11,566 | +€13,192 | |
| Operating profit (loss) | 9901 | -€2,014 | €11,166 | +€13,180 | |
| Financial charges | 65/66B | €153 | €392 | +€239 | +156% |
| Recurring financial charges | 65 | €153 | €392 | +€239 | +156% |
| Profit (loss) for the period before taxes | 9903 | -€2,167 | €10,774 | +€12,941 | |
| Income taxes | 67/77 | - | €122 | +€122 | |
| Profit (loss) for the period | 9904 | -€2,167 | €10,652 | +€12,819 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,167 | €10,652 | +€12,819 |
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 21 October 2026 via checked.be.