ALUVER: 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.
ALUVER
Largest movements
- Tangible fixed assets +€40,546
new in 2025: €40,546
of which Furniture and vehicles: +€39,353
- Cash -€20,267
down €20,267 (-10.0%), from €202,585 to €182,319
mainly Investment in fixed assets (net) (-€47,525) and Receivables within one year (-€7,412)
- Receivables within one year +€7,412
up €7,412 (+34.5%), from €21,497 to €28,909
of which Trade receivables: +€9,235
- Stocks and contracts -€5,129
down €5,129 (-87.3%), from €5,875 to €746
- Reserves +€20,674
up €20,674 (+13.2%), from €156,366 to €177,040
of which Distributable reserves: +€20,674
- Gross operating margin +€34,153
up €34,153 (+1,186%), from €2,879 to €37,032
- Taxes +€8,101
up €8,101 (+1,774%), from €457 to €8,558
- Depreciation +€6,979
new in 2025: €6,979
- Staff costs -€1,348
no longer reported in 2025 (was €1,348)
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 | €231,091 | €254,353 | +€23,262 | +10.1% |
| Fixed assets | 21/28 | - | €40,546 | +€40,546 | |
| Tangible fixed assets | 22/27 | - | €40,546 | +€40,546 | |
| Plant, machinery and equipment | 23 | - | €1,192 | +€1,192 | |
| Furniture and vehicles | 24 | - | €39,353 | +€39,353 | |
| Current assets | 29/58 | €231,091 | €213,807 | -€17,284 | -7.5% |
| Stocks and contracts in progress | 3 | €5,875 | €746 | -€5,129 | -87.3% |
| Stocks | 30/36 | €5,875 | €746 | -€5,129 | -87.3% |
| Amounts receivable within one year | 40/41 | €21,497 | €28,909 | +€7,412 | +34.5% |
| Trade receivables | 40 | €19,149 | €28,384 | +€9,235 | +48.2% |
| Other amounts receivable | 41 | €2,349 | €525 | -€1,823 | -77.6% |
| Cash at bank and in hand | 54/58 | €202,585 | €182,319 | -€20,267 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,133 | €1,834 | +€700 | +61.8% |
| Total equity and liabilities | 10/49 | €231,091 | €254,353 | +€23,262 | +10.1% |
| Equity | 10/15 | €229,262 | €249,936 | +€20,674 | +9.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €156,366 | €177,040 | +€20,674 | +13.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €154,507 | €175,181 | +€20,674 | +13.4% |
| Profit (loss) carried forward | 14 | €54,304 | €54,304 | = | 0.0% |
| Amounts payable | 17/49 | €1,829 | €4,417 | +€2,588 | +141% |
| Amounts payable within one year | 42/48 | €1,829 | €4,417 | +€2,588 | +141% |
| Trade debts | 44 | €1,354 | €2,108 | +€753 | +55.6% |
| Suppliers | 440/4 | €1,354 | €2,108 | +€753 | +55.6% |
| Taxes, remuneration and social security | 45 | €475 | €2,075 | +€1,600 | +337% |
| Taxes | 450/3 | €392 | €2,058 | +€1,666 | +425% |
| Remuneration and social security | 454/9 | €83 | €17 | -€66 | -79.5% |
| Other amounts payable | 47/48 | - | €235 | +€235 | |
| Remuneration, social security and pensions | 62 | €1,348 | - | -€1,348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,979 | +€6,979 | |
| Other operating charges | 640/8 | €924 | €1,144 | +€220 | +23.8% |
| Gross operating margin | 9900 | €2,879 | €37,032 | +€34,153 | +1,186% |
| Operating profit (loss) | 9901 | €607 | €28,909 | +€28,302 | +4,659% |
| Financial income | 75/76B | €221 | €395 | +€174 | +78.9% |
| Recurring financial income | 75 | €221 | €395 | +€174 | +78.9% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.6% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €761 | €29,231 | +€28,471 | +3,742% |
| Income taxes | 67/77 | €457 | €8,558 | +€8,101 | +1,774% |
| Profit (loss) for the period | 9904 | €304 | €20,674 | +€20,370 | +6,695% |
| Profit (loss) for the period to be appropriated | 9905 | €304 | €20,674 | +€20,370 | +6,695% |
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 19 October 2026 via checked.be.