Aluvida: 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.
Aluvida
Largest movements
- Intangible fixed assets -€16,920
down €16,920 (-15.5%), from €109,223 to €92,303
- Receivables within one year -€7,063
down €7,063 (-36.6%), from €19,305 to €12,242
of which Trade receivables: -€6,981
- Cash -€6,387
down €6,387 (-13.5%), from €47,269 to €40,882
mainly Net result for the year (-€17,486) and Debts after one year (-€17,000)
- Tangible fixed assets -€4,676
down €4,676 (-24.3%), from €19,230 to €14,554
of which Furniture and vehicles: -€6,045
- Profit (loss) carried forward -€17,486
down €17,486, from €0 to -€17,486
- Debts after one year -€17,000
down €17,000 (-12.9%), from €132,000 to €115,000
of which Other amounts payable: -€17,000
- Current portion of long-term debt -€6,468
no longer reported in 2025 (was €6,468)
- Other debts +€3,772
up €3,772 (+83.6%), from €4,513 to €8,285
- Trade debts -€3,043
down €3,043 (-65.0%), from €4,681 to €1,638
- Gross operating margin -€38,329
down €38,329 (-77.0%), from €49,801 to €11,472
- Taxes -€1,277
no longer reported in 2025 (was €1,277)
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 | €281,368 | €241,761 | -€39,608 | -14.1% |
| Formation expenses | 20 | €2,926 | €1,446 | -€1,480 | -50.6% |
| Fixed assets | 21/28 | €128,453 | €106,858 | -€21,596 | -16.8% |
| Intangible fixed assets | 21 | €109,223 | €92,303 | -€16,920 | -15.5% |
| Tangible fixed assets | 22/27 | €19,230 | €14,554 | -€4,676 | -24.3% |
| Plant, machinery and equipment | 23 | €7,379 | €8,749 | +€1,370 | +18.6% |
| Furniture and vehicles | 24 | €11,851 | €5,805 | -€6,045 | -51.0% |
| Current assets | 29/58 | €149,989 | €133,457 | -€16,532 | -11.0% |
| Stocks and contracts in progress | 3 | €82,933 | €80,333 | -€2,601 | -3.1% |
| Stocks | 30/36 | €82,933 | €79,133 | -€3,801 | -4.6% |
| Contracts in progress | 37 | - | €1,200 | +€1,200 | |
| Amounts receivable within one year | 40/41 | €19,305 | €12,242 | -€7,063 | -36.6% |
| Trade receivables | 40 | €19,220 | €12,239 | -€6,981 | -36.3% |
| Other amounts receivable | 41 | €85 | €3 | -€82 | -96.2% |
| Cash at bank and in hand | 54/58 | €47,269 | €40,882 | -€6,387 | -13.5% |
| Deferred charges and accrued income | 490/1 | €481 | - | -€481 | |
| Total equity and liabilities | 10/49 | €281,368 | €241,761 | -€39,608 | -14.1% |
| Equity | 10/15 | €131,241 | €113,754 | -€17,486 | -13.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €6,241 | €6,241 | = | 0.0% |
| Distributable reserves | 133 | €6,241 | €6,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€17,486 | -€17,486 | |
| Amounts payable | 17/49 | €150,128 | €128,006 | -€22,121 | -14.7% |
| Amounts payable after more than one year | 17 | €132,000 | €115,000 | -€17,000 | -12.9% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €132,000 | €115,000 | -€17,000 | -12.9% |
| Amounts payable within one year | 42/48 | €18,128 | €13,006 | -€5,121 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €6,468 | - | -€6,468 | |
| Trade debts | 44 | €4,681 | €1,638 | -€3,043 | -65.0% |
| Suppliers | 440/4 | €4,681 | €1,638 | -€3,043 | -65.0% |
| Taxes, remuneration and social security | 45 | €2,466 | €3,084 | +€617 | +25.0% |
| Taxes | 450/3 | €2,466 | €3,084 | +€617 | +25.0% |
| Other amounts payable | 47/48 | €4,513 | €8,285 | +€3,772 | +83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,193 | €27,676 | +€483 | +1.8% |
| Other operating charges | 640/8 | €888 | €512 | -€377 | -42.4% |
| Gross operating margin | 9900 | €49,801 | €11,472 | -€38,329 | -77.0% |
| Operating profit (loss) | 9901 | €21,720 | -€16,715 | -€38,435 | |
| Financial income | 75/76B | €105 | €45 | -€60 | -57.2% |
| Recurring financial income | 75 | €105 | €45 | -€60 | -57.2% |
| Financial charges | 65/66B | €1,242 | €816 | -€426 | -34.3% |
| Recurring financial charges | 65 | €1,242 | €816 | -€426 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €20,583 | -€17,486 | -€38,069 | |
| Income taxes | 67/77 | €1,277 | - | -€1,277 | |
| Profit (loss) for the period | 9904 | €19,306 | -€17,486 | -€36,792 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,306 | -€17,486 | -€36,792 |
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 11 October 2026 via checked.be.