DB ALUMINIUM: 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.
DB ALUMINIUM
Largest movements
- Cash +€58,783
up €58,783 (+58.2%), from €101,055 to €159,839
mainly Receivables within one year (+€41,816) and Depreciation (+€18,100)
- Receivables within one year -€41,816
down €41,816 (-65.3%), from €64,061 to €22,244
of which Trade receivables: -€47,358
- Tangible fixed assets -€17,718
down €17,718 (-23.6%), from €75,173 to €57,455
of which Furniture and vehicles: -€9,174
- Stocks and contracts -€5,546
down €5,546 (-42.4%), from €13,066 to €7,520
- Reserves -€18,860
down €18,860 (-18.8%), from €100,204 to €81,344
of which Distributable reserves: -€18,860
- Trade debts +€16,934
up €16,934 (+61.0%), from €27,768 to €44,702
- Other debts +€16,358
up €16,358 (+732%), from €2,234 to €18,592
- Accrued charges and deferred income -€10,528
no longer reported in 2025 (was €10,528)
- Tax, wage and social debts -€6,802
down €6,802 (-39.6%), from €17,174 to €10,373
of which Taxes: -€4,508
- Gross operating margin -€41,194
down €41,194 (-20.8%), from €197,993 to €156,799
- Write-downs -€10,748
down €10,748, from €5,374 to -€5,374
- Taxes -€10,141
down €10,141 (-76.0%), from €13,342 to €3,201
- Staff costs +€5,236
up €5,236 (+4.3%), from €122,082 to €127,318
- Depreciation +€4,786
up €4,786 (+35.9%), from €13,314 to €18,100
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 | €254,880 | €249,633 | -€5,248 | -2.1% |
| Fixed assets | 21/28 | €76,213 | €58,495 | -€17,718 | -23.2% |
| Tangible fixed assets | 22/27 | €75,173 | €57,455 | -€17,718 | -23.6% |
| Land and buildings | 22 | €43,778 | €37,656 | -€6,122 | -14.0% |
| Plant, machinery and equipment | 23 | €6,455 | €4,033 | -€2,422 | -37.5% |
| Furniture and vehicles | 24 | €24,940 | €15,766 | -€9,174 | -36.8% |
| Financial fixed assets | 28 | €1,040 | €1,040 | = | 0.0% |
| Current assets | 29/58 | €178,667 | €191,138 | +€12,470 | +7.0% |
| Stocks and contracts in progress | 3 | €13,066 | €7,520 | -€5,546 | -42.4% |
| Stocks | 30/36 | €13,066 | €7,520 | -€5,546 | -42.4% |
| Amounts receivable within one year | 40/41 | €64,061 | €22,244 | -€41,816 | -65.3% |
| Trade receivables | 40 | €61,497 | €14,138 | -€47,358 | -77.0% |
| Other amounts receivable | 41 | €2,564 | €8,106 | +€5,542 | +216% |
| Cash at bank and in hand | 54/58 | €101,055 | €159,839 | +€58,783 | +58.2% |
| Deferred charges and accrued income | 490/1 | €485 | €1,534 | +€1,049 | +216% |
| Total equity and liabilities | 10/49 | €254,880 | €249,633 | -€5,248 | -2.1% |
| Equity | 10/15 | €194,811 | €175,966 | -€18,845 | -9.7% |
| Contributions | 10/11 | €14,386 | €14,386 | = | 0.0% |
| Reserves | 13 | €100,204 | €81,344 | -€18,860 | -18.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €109 | €109 | = | 0.0% |
| Distributable reserves | 133 | €98,235 | €79,375 | -€18,860 | -19.2% |
| Profit (loss) carried forward | 14 | €80,222 | €80,236 | +€15 | 0.0% |
| Amounts payable | 17/49 | €60,069 | €73,667 | +€13,597 | +22.6% |
| Amounts payable within one year | 42/48 | €49,541 | €73,667 | +€24,126 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €2,365 | - | -€2,365 | |
| Trade debts | 44 | €27,768 | €44,702 | +€16,934 | +61.0% |
| Suppliers | 440/4 | €27,768 | €44,702 | +€16,934 | +61.0% |
| Taxes, remuneration and social security | 45 | €17,174 | €10,373 | -€6,802 | -39.6% |
| Taxes | 450/3 | €5,498 | €990 | -€4,508 | -82.0% |
| Remuneration and social security | 454/9 | €11,676 | €9,383 | -€2,293 | -19.6% |
| Other amounts payable | 47/48 | €2,234 | €18,592 | +€16,358 | +732% |
| Accrued charges and deferred income | 492/3 | €10,528 | - | -€10,528 | |
| Remuneration, social security and pensions | 62 | €122,082 | €127,318 | +€5,236 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,314 | €18,100 | +€4,786 | +35.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,374 | -€5,374 | -€10,748 | |
| Other operating charges | 640/8 | €6,855 | €9,649 | +€2,794 | +40.8% |
| Gross operating margin | 9900 | €197,993 | €156,799 | -€41,194 | -20.8% |
| Operating profit (loss) | 9901 | €50,368 | €7,107 | -€43,261 | -85.9% |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Financial charges | 65/66B | €729 | €291 | -€438 | -60.1% |
| Recurring financial charges | 65 | €729 | €291 | -€438 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €49,675 | €6,816 | -€42,859 | -86.3% |
| Income taxes | 67/77 | €13,342 | €3,201 | -€10,141 | -76.0% |
| Profit (loss) for the period | 9904 | €36,333 | €3,615 | -€32,718 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,333 | €3,615 | -€32,718 | -90.1% |
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 27 October 2026 via checked.be.