ALUROL: 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.
ALUROL
Largest movements
- Tangible fixed assets -€15,756
down €15,756 (-36.9%), from €42,719 to €26,963
of which Furniture and vehicles: -€16,350
- Receivables within one year +€9,207
up €9,207 (+92.5%), from €9,948 to €19,156
of which Trade receivables: +€8,357
- Other debts -€25,433
down €25,433 (-72.2%), from €35,239 to €9,806
- Trade debts +€20,833
up €20,833 (+611%), from €3,412 to €24,245
- Reserves +€6,974
up €6,974 (+10.7%), from €65,074 to €72,048
of which Distributable reserves: +€8,834
- Current portion of long-term debt -€5,928
down €5,928 (-100%), from €5,928 to €0
- Tax, wage and social debts -€2,742
down €2,742 (-100%), from €2,742 to €0
- Staff costs +€25,781
up €25,781 (+49.8%), from €51,771 to €77,552
- Taxes -€7,405
down €7,405 (-58.0%), from €12,763 to €5,359
- Gross operating margin -€4,408
down €4,408 (-3.6%), from €122,308 to €117,900
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 | €133,080 | €126,559 | -€6,521 | -4.9% |
| Fixed assets | 21/28 | €42,719 | €26,963 | -€15,756 | -36.9% |
| Tangible fixed assets | 22/27 | €42,719 | €26,963 | -€15,756 | -36.9% |
| Plant, machinery and equipment | 23 | €0 | €6,741 | +€6,741 | |
| Furniture and vehicles | 24 | €36,572 | €20,222 | -€16,350 | -44.7% |
| Leasing and similar rights | 25 | €6,147 | €0 | -€6,147 | -100% |
| Current assets | 29/58 | €90,361 | €99,596 | +€9,235 | +10.2% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,948 | €19,156 | +€9,207 | +92.5% |
| Trade receivables | 40 | €2,741 | €11,098 | +€8,357 | +305% |
| Other amounts receivable | 41 | €7,208 | €8,058 | +€850 | +11.8% |
| Current investments | 50/53 | €41,115 | €41,257 | +€142 | +0.3% |
| Cash at bank and in hand | 54/58 | €14,297 | €14,184 | -€114 | -0.8% |
| Total equity and liabilities | 10/49 | €133,080 | €126,559 | -€6,521 | -4.9% |
| Equity | 10/15 | €83,674 | €92,508 | +€8,834 | +10.6% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €65,074 | €72,048 | +€6,974 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €3,669 | €3,669 | = | 0.0% |
| Distributable reserves | 133 | €59,545 | €68,379 | +€8,834 | +14.8% |
| Amounts payable | 17/49 | €49,406 | €34,051 | -€15,355 | -31.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €47,321 | €34,051 | -€13,270 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €5,928 | €0 | -€5,928 | -100% |
| Trade debts | 44 | €3,412 | €24,245 | +€20,833 | +611% |
| Suppliers | 440/4 | €3,412 | €24,245 | +€20,833 | +611% |
| Taxes, remuneration and social security | 45 | €2,742 | €0 | -€2,742 | -100% |
| Taxes | 450/3 | €2,742 | €0 | -€2,742 | -100% |
| Other amounts payable | 47/48 | €35,239 | €9,806 | -€25,433 | -72.2% |
| Accrued charges and deferred income | 492/3 | €2,085 | €0 | -€2,085 | -100% |
| Non-recurring operating income | 76A | - | €1,123 | +€1,123 | |
| Remuneration, social security and pensions | 62 | €51,771 | €77,552 | +€25,781 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,380 | €23,829 | -€551 | -2.3% |
| Other operating charges | 640/8 | €2,946 | €2,242 | -€704 | -23.9% |
| Gross operating margin | 9900 | €122,308 | €117,900 | -€4,408 | -3.6% |
| Operating profit (loss) | 9901 | €43,211 | €14,278 | -€28,934 | -67.0% |
| Financial income | 75/76B | €133 | €472 | +€339 | +254% |
| Recurring financial income | 75 | €133 | €472 | +€339 | +254% |
| Financial charges | 65/66B | €529 | €557 | +€28 | +5.3% |
| Recurring financial charges | 65 | €529 | €557 | +€28 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €42,816 | €14,193 | -€28,623 | -66.9% |
| Income taxes | 67/77 | €12,763 | €5,359 | -€7,405 | -58.0% |
| Profit (loss) for the period | 9904 | €30,052 | €8,834 | -€21,218 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,052 | €8,834 | -€21,218 | -70.6% |
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 29 October 2026 via checked.be.