ALAN OCTAVE TOITURES: 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.
ALAN OCTAVE TOITURES
Largest movements
- Tangible fixed assets +€50,144
up €50,144 (+40.1%), from €125,054 to €175,198
of which Furniture and vehicles: +€69,328
- Receivables within one year -€22,310
down €22,310 (-36.5%), from €61,063 to €38,753
of which Trade receivables: -€21,976
- Cash -€10,507
down €10,507 (-35.9%), from €29,281 to €18,774
mainly Investment in fixed assets (net) (-€72,464) and Advances received (-€14,000)
- Provisions +€20,000
up €20,000 (+50.0%), from €40,000 to €60,000
- Advances received -€14,000
no longer reported in 2025 (was €14,000)
- Current portion of long-term debt +€8,424
up €8,424 (+94.9%), from €8,880 to €17,304
- Trade debts -€6,223
down €6,223 (-14.4%), from €43,067 to €36,844
- Tax, wage and social debts +€5,165
up €5,165 (+34.9%), from €14,781 to €19,946
of which Taxes: +€4,580
- Gross operating margin -€32,354
down €32,354 (-16.0%), from €202,489 to €170,136
- Provisions -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Staff costs -€6,433
down €6,433 (-5.3%), from €121,180 to €114,747
- Depreciation +€3,105
up €3,105 (+16.2%), from €19,214 to €22,320
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 | €252,484 | €268,783 | +€16,300 | +6.5% |
| Fixed assets | 21/28 | €125,533 | €175,676 | +€50,144 | +39.9% |
| Tangible fixed assets | 22/27 | €125,054 | €175,198 | +€50,144 | +40.1% |
| Land and buildings | 22 | €118,926 | €105,614 | -€13,313 | -11.2% |
| Plant, machinery and equipment | 23 | €5,871 | - | -€5,871 | |
| Furniture and vehicles | 24 | €256 | €69,584 | +€69,328 | +27,060% |
| Financial fixed assets | 28 | €479 | €479 | = | 0.0% |
| Current assets | 29/58 | €126,951 | €93,107 | -€33,844 | -26.7% |
| Stocks and contracts in progress | 3 | €36,608 | €35,580 | -€1,027 | -2.8% |
| Stocks | 30/36 | €36,608 | €35,580 | -€1,027 | -2.8% |
| Amounts receivable within one year | 40/41 | €61,063 | €38,753 | -€22,310 | -36.5% |
| Trade receivables | 40 | €60,729 | €38,753 | -€21,976 | -36.2% |
| Other amounts receivable | 41 | €334 | - | -€334 | |
| Cash at bank and in hand | 54/58 | €29,281 | €18,774 | -€10,507 | -35.9% |
| Total equity and liabilities | 10/49 | €252,484 | €268,783 | +€16,300 | +6.5% |
| Equity | 10/15 | €24,838 | €28,292 | +€3,454 | +13.9% |
| Contributions | 10/11 | €16,966 | €16,966 | = | 0.0% |
| Reserves | 13 | €7,859 | €10,859 | +€3,000 | +38.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €9,000 | +€3,000 | +50.0% |
| Profit (loss) carried forward | 14 | €13 | €467 | +€454 | +3,373% |
| Provisions and deferred taxes | 16 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Provisions for liabilities and charges | 160/5 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Other liabilities and charges | 164/5 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Amounts payable | 17/49 | €187,645 | €180,491 | -€7,154 | -3.8% |
| Amounts payable after more than one year | 17 | €106,299 | €105,765 | -€533 | -0.5% |
| Financial debts | 170/4 | €106,299 | €105,765 | -€533 | -0.5% |
| Amounts payable within one year | 42/48 | €81,346 | €74,726 | -€6,621 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €8,880 | €17,304 | +€8,424 | +94.9% |
| Trade debts | 44 | €43,067 | €36,844 | -€6,223 | -14.4% |
| Suppliers | 440/4 | €43,067 | €36,844 | -€6,223 | -14.4% |
| Advances received on contracts in progress | 46 | €14,000 | - | -€14,000 | |
| Taxes, remuneration and social security | 45 | €14,781 | €19,946 | +€5,165 | +34.9% |
| Taxes | 450/3 | €5,736 | €10,317 | +€4,580 | +79.8% |
| Remuneration and social security | 454/9 | €9,045 | €9,629 | +€585 | +6.5% |
| Other amounts payable | 47/48 | €619 | €632 | +€13 | +2.1% |
| Remuneration, social security and pensions | 62 | €121,180 | €114,747 | -€6,433 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,214 | €22,320 | +€3,105 | +16.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Other operating charges | 640/8 | €4,171 | €4,895 | +€724 | +17.4% |
| Gross operating margin | 9900 | €202,489 | €170,136 | -€32,354 | -16.0% |
| Operating profit (loss) | 9901 | €17,924 | €8,174 | -€9,750 | -54.4% |
| Financial income | 75/76B | €674 | - | -€674 | |
| Recurring financial income | 75 | €674 | - | -€674 | |
| Financial charges | 65/66B | €2,188 | €2,781 | +€593 | +27.1% |
| Recurring financial charges | 65 | €2,188 | €2,430 | +€242 | +11.0% |
| Non-recurring financial charges | 66B | - | €351 | +€351 | |
| Profit (loss) for the period before taxes | 9903 | €16,410 | €5,393 | -€11,017 | -67.1% |
| Income taxes | 67/77 | €849 | €1,939 | +€1,090 | +129% |
| Profit (loss) for the period | 9904 | €15,561 | €3,454 | -€12,107 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,561 | €3,454 | -€12,107 | -77.8% |
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.