PROFIL 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.
PROFIL ALU
Largest movements
- Cash -€2,193
down €2,193 (-84.2%), from €2,604 to €411
mainly Net result for the year (-€2,941) and Tax, wage and social debts (-€186)
- Receivables within one year -€571
down €571 (-74.2%), from €769 to €198
of which Trade receivables: -€649
- Profit (loss) carried forward -€2,941
down €2,941 (-8.0%), from -€36,576 to -€39,517
- Trade debts +€363
up €363 (+208%), from €174 to €537
- Tax, wage and social debts -€186
no longer reported in 2025 (was €186)
- Turnover -€13,711
down €13,711 (-98.0%), from €13,984 to €273
- Purchases and services -€9,021
down €9,021 (-79.0%), from €11,413 to €2,392
- Gross operating margin -€4,690
down €4,690, from €2,571 to -€2,119
- Other operating charges +€181
up €181 (+46.9%), from €387 to €569
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 | €3,473 | €709 | -€2,764 | -79.6% |
| Current assets | 29/58 | €3,473 | €709 | -€2,764 | -79.6% |
| Stocks and contracts in progress | 3 | €100 | €100 | = | 0.0% |
| Stocks | 30/36 | €100 | €100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €769 | €198 | -€571 | -74.2% |
| Trade receivables | 40 | €769 | €120 | -€649 | -84.4% |
| Other amounts receivable | 41 | - | €78 | +€78 | |
| Cash at bank and in hand | 54/58 | €2,604 | €411 | -€2,193 | -84.2% |
| Total equity and liabilities | 10/49 | €3,473 | €709 | -€2,764 | -79.6% |
| Equity | 10/15 | -€9,308 | -€12,249 | -€2,941 | -31.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,576 | -€39,517 | -€2,941 | -8.0% |
| Amounts payable | 17/49 | €12,781 | €12,958 | +€177 | +1.4% |
| Amounts payable within one year | 42/48 | €12,781 | €12,958 | +€177 | +1.4% |
| Trade debts | 44 | €174 | €537 | +€363 | +208% |
| Suppliers | 440/4 | €174 | €537 | +€363 | +208% |
| Taxes, remuneration and social security | 45 | €186 | - | -€186 | |
| Taxes | 450/3 | €186 | - | -€186 | |
| Other amounts payable | 47/48 | €12,421 | €12,421 | = | 0.0% |
| Turnover | 70 | €13,984 | €273 | -€13,711 | -98.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,413 | €2,392 | -€9,021 | -79.0% |
| Other operating charges | 640/8 | €387 | €569 | +€181 | +46.9% |
| Gross operating margin | 9900 | €2,571 | -€2,119 | -€4,690 | |
| Operating profit (loss) | 9901 | €2,184 | -€2,688 | -€4,872 | |
| Financial charges | 65/66B | €235 | €253 | +€18 | +7.5% |
| Recurring financial charges | 65 | €235 | €253 | +€18 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €1,948 | -€2,941 | -€4,889 | |
| Profit (loss) for the period | 9904 | €1,948 | -€2,941 | -€4,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,948 | -€2,941 | -€4,889 |
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 20 October 2026 via checked.be.