ALUSCREEN: 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.
ALUSCREEN
Largest movements
- Tangible fixed assets -€86,742
down €86,742 (-54.5%), from €159,076 to €72,334
of which Plant, machinery and equipment: -€82,965
- Receivables within one year -€41,464
down €41,464 (-26.0%), from €159,298 to €117,833
of which Trade receivables: -€33,898
- Cash +€32,894
up €32,894 (+46.7%), from €70,459 to €103,352
mainly Depreciation (+€88,363) and Net result for the year (+€58,453)
- Current investments +€20,000
up €20,000 (+25.0%), from €80,000 to €100,000
- Reserves -€77,047
down €77,047 (-24.7%), from €311,452 to €234,405
of which Distributable reserves: -€77,047
- Tax, wage and social debts +€8,982
up €8,982 (+20.4%), from €44,110 to €53,093
of which Remuneration and social security: +€5,528
- Gross operating margin +€61,393
up €61,393 (+18.5%), from €331,381 to €392,774
- Staff costs +€52,346
up €52,346 (+30.4%), from €172,347 to €224,693
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 | €536,328 | €467,856 | -€68,472 | -12.8% |
| Fixed assets | 21/28 | €160,122 | €77,987 | -€82,135 | -51.3% |
| Intangible fixed assets | 21 | €1,046 | €5,653 | +€4,607 | +440.3% |
| Tangible fixed assets | 22/27 | €159,076 | €72,334 | -€86,742 | -54.5% |
| Plant, machinery and equipment | 23 | €151,548 | €68,583 | -€82,965 | -54.7% |
| Furniture and vehicles | 24 | €7,528 | €3,751 | -€3,777 | -50.2% |
| Current assets | 29/58 | €376,206 | €389,869 | +€13,663 | +3.6% |
| Stocks and contracts in progress | 3 | €49,152 | €50,200 | +€1,048 | +2.1% |
| Stocks | 30/36 | €49,152 | €50,200 | +€1,048 | +2.1% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €159,298 | €117,833 | -€41,464 | -26.0% |
| Trade receivables | 40 | €146,695 | €112,797 | -€33,898 | -23.1% |
| Other amounts receivable | 41 | €12,603 | €5,036 | -€7,566 | -60.0% |
| Current investments | 50/53 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €70,459 | €103,352 | +€32,894 | +46.7% |
| Deferred charges and accrued income | 490/1 | €17,298 | €18,483 | +€1,185 | +6.9% |
| Total equity and liabilities | 10/49 | €536,328 | €467,856 | -€68,472 | -12.8% |
| Equity | 10/15 | €330,044 | €252,997 | -€77,047 | -23.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €311,452 | €234,405 | -€77,047 | -24.7% |
| Tax-exempt reserves | 132 | €38,130 | €38,130 | = | 0.0% |
| Distributable reserves | 133 | €273,322 | €196,275 | -€77,047 | -28.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €206,284 | €214,859 | +€8,575 | +4.2% |
| Amounts payable within one year | 42/48 | €206,284 | €214,859 | +€8,575 | +4.2% |
| Trade debts | 44 | €22,134 | €26,240 | +€4,106 | +18.6% |
| Suppliers | 440/4 | €22,134 | €26,240 | +€4,106 | +18.6% |
| Taxes, remuneration and social security | 45 | €44,110 | €53,093 | +€8,982 | +20.4% |
| Taxes | 450/3 | €9,496 | €12,950 | +€3,455 | +36.4% |
| Remuneration and social security | 454/9 | €34,614 | €40,142 | +€5,528 | +16.0% |
| Other amounts payable | 47/48 | €140,040 | €135,526 | -€4,514 | -3.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €172,347 | €224,693 | +€52,346 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,947 | €88,363 | -€3,585 | -3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €186 | €1,460 | +€1,274 | +684.4% |
| Other operating charges | 640/8 | €982 | €954 | -€28 | -2.9% |
| Gross operating margin | 9900 | €331,381 | €392,774 | +€61,393 | +18.5% |
| Operating profit (loss) | 9901 | €65,919 | €77,304 | +€11,385 | +17.3% |
| Financial income | 75/76B | €1,374 | €2,329 | +€955 | +69.5% |
| Recurring financial income | 75 | €1,374 | €2,329 | +€955 | +69.5% |
| Financial charges | 65/66B | €664 | €569 | -€95 | -14.3% |
| Recurring financial charges | 65 | €664 | €569 | -€95 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €66,628 | €79,063 | +€12,435 | +18.7% |
| Income taxes | 67/77 | €17,465 | €20,610 | +€3,145 | +18.0% |
| Profit (loss) for the period | 9904 | €49,163 | €58,453 | +€9,290 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,163 | €58,453 | +€9,290 | +18.9% |
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 9 October 2026 via checked.be.