BBV ALU: what changed
Two fiscal 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.
BBV ALU
Largest movements
- Receivables within one year -€9,184
down €9,184 (-99.0%), from €9,275 to €91
of which Trade receivables: -€9,275
- Trade debts -€3,840
no longer reported in 2025 (was €3,840)
- Profit (loss) carried forward -€3,067
down €3,067 (-2.9%), from -€106,267 to -€109,334
- Short-term financial debts -€2,362
down €2,362 (-54.7%), from €4,317 to €1,955
- Gross operating margin +€34,383
up €34,383 (+98.0%), from -€35,078 to -€695
- Other operating charges -€4,284
down €4,284 (-87.1%), from €4,921 to €637
- Financial charges -€1,163
down €1,163 (-40.1%), from €2,897 to €1,734
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,275 | €91 | -€9,184 | -99.0% |
| Current assets | 29/58 | €9,275 | €91 | -€9,184 | -99.0% |
| Amounts receivable within one year | 40/41 | €9,275 | €91 | -€9,184 | -99.0% |
| Trade receivables | 40 | €9,275 | - | -€9,275 | |
| Other amounts receivable | 41 | €0 | €91 | +€90 | +25069.4% |
| Total equity and liabilities | 10/49 | €9,275 | €91 | -€9,184 | -99.0% |
| Equity | 10/15 | €469 | -€2,598 | -€3,067 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €6,736 | €6,736 | = | 0.0% |
| Distributable reserves | 133 | €6,736 | €6,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,267 | -€109,334 | -€3,067 | -2.9% |
| Amounts payable | 17/49 | €8,806 | €2,689 | -€6,118 | -69.5% |
| Amounts payable within one year | 42/48 | €8,594 | €2,392 | -€6,202 | -72.2% |
| Financial debts | 43 | €4,317 | €1,955 | -€2,362 | -54.7% |
| Credit institutions | 430/8 | €4,317 | €1,955 | -€2,362 | -54.7% |
| Trade debts | 44 | €3,840 | - | -€3,840 | |
| Suppliers | 440/4 | €3,840 | - | -€3,840 | |
| Other amounts payable | 47/48 | €437 | €437 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €213 | €296 | +€84 | +39.4% |
| Remuneration, social security and pensions | 62 | -€68 | - | +€68 | |
| Other operating charges | 640/8 | €4,921 | €637 | -€4,284 | -87.1% |
| Gross operating margin | 9900 | -€35,078 | -€695 | +€34,383 | +98.0% |
| Operating profit (loss) | 9901 | -€39,931 | -€1,332 | +€38,599 | +96.7% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €2,897 | €1,734 | -€1,163 | -40.1% |
| Recurring financial charges | 65 | €2,897 | €1,734 | -€1,163 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,819 | -€3,067 | +€39,752 | +92.8% |
| Profit (loss) for the period | 9904 | -€42,819 | -€3,067 | +€39,752 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,819 | -€3,067 | +€39,752 | +92.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.