D.C. ALU: 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.
D.C. ALU
Largest movements
- Cash -€34,291
down €34,291 (-78.8%), from €43,517 to €9,226
mainly Receivables within one year (-€31,541) and Contributions, distributions and other (-€25,000)
- Receivables within one year +€31,541
up €31,541 (+113%), from €27,967 to €59,508
of which Other amounts receivable: +€39,248
- Deferred charges and accrued income +€18,015
up €18,015 (+4,273%), from €422 to €18,437
- Tangible fixed assets -€16,017
down €16,017 (-13.4%), from €119,644 to €103,627
- Other debts +€16,000
up €16,000 (+178%), from €9,000 to €25,000
- Debts after one year -€11,000
no longer reported in 2025 (was €11,000)
- Advances received -€7,941
no longer reported in 2025 (was €7,941)
- Profit (loss) carried forward +€3,373
up €3,373 (+2.5%), from €135,532 to €138,905
- Tax, wage and social debts -€3,362
down €3,362 (-24.2%), from €13,875 to €10,513
- Gross operating margin +€3,043
up €3,043 (+5.0%), from €60,660 to €63,703
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 | €191,995 | €190,797 | -€1,198 | -0.6% |
| Fixed assets | 21/28 | €120,089 | €103,627 | -€16,462 | -13.7% |
| Tangible fixed assets | 22/27 | €119,644 | €103,627 | -€16,017 | -13.4% |
| Land and buildings | 22 | €119,644 | €103,627 | -€16,017 | -13.4% |
| Financial fixed assets | 28 | €445 | - | -€445 | |
| Current assets | 29/58 | €71,906 | €87,170 | +€15,264 | +21.2% |
| Amounts receivable within one year | 40/41 | €27,967 | €59,508 | +€31,541 | +113% |
| Trade receivables | 40 | €14,967 | €7,260 | -€7,707 | -51.5% |
| Other amounts receivable | 41 | €13,000 | €52,248 | +€39,248 | +302% |
| Cash at bank and in hand | 54/58 | €43,517 | €9,226 | -€34,291 | -78.8% |
| Deferred charges and accrued income | 490/1 | €422 | €18,437 | +€18,015 | +4,273% |
| Total equity and liabilities | 10/49 | €191,995 | €190,797 | -€1,198 | -0.6% |
| Equity | 10/15 | €143,592 | €146,965 | +€3,373 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,532 | €138,905 | +€3,373 | +2.5% |
| Amounts payable | 17/49 | €48,403 | €43,832 | -€4,571 | -9.4% |
| Amounts payable after more than one year | 17 | €11,000 | - | -€11,000 | |
| Other amounts payable | 178/9 | €11,000 | - | -€11,000 | |
| Amounts payable within one year | 42/48 | €37,403 | €43,832 | +€6,429 | +17.2% |
| Trade debts | 44 | €6,587 | €8,319 | +€1,732 | +26.3% |
| Suppliers | 440/4 | €6,587 | €8,319 | +€1,732 | +26.3% |
| Advances received on contracts in progress | 46 | €7,941 | - | -€7,941 | |
| Taxes, remuneration and social security | 45 | €13,875 | €10,513 | -€3,362 | -24.2% |
| Taxes | 450/3 | €13,875 | €10,513 | -€3,362 | -24.2% |
| Other amounts payable | 47/48 | €9,000 | €25,000 | +€16,000 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,017 | €16,017 | = | 0.0% |
| Other operating charges | 640/8 | €7,957 | €8,265 | +€308 | +3.9% |
| Non-recurring operating charges | 66A | - | €445 | +€445 | |
| Gross operating margin | 9900 | €60,660 | €63,703 | +€3,043 | +5.0% |
| Operating profit (loss) | 9901 | €36,686 | €38,976 | +€2,290 | +6.2% |
| Financial charges | 65/66B | €78 | €90 | +€12 | +15.4% |
| Recurring financial charges | 65 | €78 | €90 | +€12 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €36,608 | €38,886 | +€2,278 | +6.2% |
| Income taxes | 67/77 | €9,976 | €10,513 | +€537 | +5.4% |
| Profit (loss) for the period | 9904 | €26,633 | €28,373 | +€1,741 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,633 | €28,373 | +€1,741 | +6.5% |
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.