ALL'ART CONSTRUCT: 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.
ALL'ART CONSTRUCT
Largest movements
- Cash +€36,615
up €36,615 (+272%), from €13,444 to €50,059
mainly Trade debts (+€20,259) and Other debts (+€17,154)
- Tangible fixed assets -€6,624
down €6,624 (-23.4%), from €28,343 to €21,719
of which Furniture and vehicles: -€11,617
- Receivables within one year +€2,893
up €2,893 (+237%), from €1,220 to €4,113
- Trade debts +€20,259
up €20,259 (+4,617%), from €439 to €20,698
- Other debts +€17,154
up €17,154 (+7,678%), from €223 to €17,378
- Debts after one year -€9,283
down €9,283 (-92.2%), from €10,065 to €782
- Tax, wage and social debts +€4,131
up €4,131 (+82.5%), from €5,007 to €9,138
- Profit (loss) carried forward +€806
up €806 (+6.9%), from €11,670 to €12,476
- Gross operating margin +€12,319
up €12,319 (+669%), from €1,842 to €14,161
- Depreciation +€1,188
up €1,188 (+10.1%), from €11,716 to €12,904
- Taxes +€941
no longer reported in 2025 (was -€941)
- Financial income +€531
up €531 (+676%), from €79 to €609
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 | €43,006 | €76,254 | +€33,248 | +77.3% |
| Fixed assets | 21/28 | €28,343 | €21,719 | -€6,624 | -23.4% |
| Tangible fixed assets | 22/27 | €28,343 | €21,719 | -€6,624 | -23.4% |
| Land and buildings | 22 | - | €4,993 | +€4,993 | |
| Furniture and vehicles | 24 | €28,343 | €16,726 | -€11,617 | -41.0% |
| Current assets | 29/58 | €14,664 | €54,536 | +€39,872 | +272% |
| Amounts receivable within one year | 40/41 | €1,220 | €4,113 | +€2,893 | +237% |
| Trade receivables | 40 | €1,220 | €4,113 | +€2,893 | +237% |
| Cash at bank and in hand | 54/58 | €13,444 | €50,059 | +€36,615 | +272% |
| Deferred charges and accrued income | 490/1 | - | €364 | +€364 | |
| Total equity and liabilities | 10/49 | €43,006 | €76,254 | +€33,248 | +77.3% |
| Equity | 10/15 | €18,170 | €18,976 | +€806 | +4.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,670 | €12,476 | +€806 | +6.9% |
| Amounts payable | 17/49 | €24,836 | €57,278 | +€32,442 | +131% |
| Amounts payable after more than one year | 17 | €10,065 | €782 | -€9,283 | -92.2% |
| Financial debts | 170/4 | €10,065 | €782 | -€9,283 | -92.2% |
| Amounts payable within one year | 42/48 | €14,771 | €56,496 | +€41,725 | +282% |
| Current portion of amounts payable after more than one year | 42 | €9,102 | €9,283 | +€181 | +2.0% |
| Trade debts | 44 | €439 | €20,698 | +€20,259 | +4,617% |
| Suppliers | 440/4 | €439 | €20,698 | +€20,259 | +4,617% |
| Taxes, remuneration and social security | 45 | €5,007 | €9,138 | +€4,131 | +82.5% |
| Taxes | 450/3 | €5,007 | €9,138 | +€4,131 | +82.5% |
| Other amounts payable | 47/48 | €223 | €17,378 | +€17,154 | +7,678% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,716 | €12,904 | +€1,188 | +10.1% |
| Other operating charges | 640/8 | €667 | €628 | -€38 | -5.7% |
| Gross operating margin | 9900 | €1,842 | €14,161 | +€12,319 | +669% |
| Operating profit (loss) | 9901 | -€10,541 | €629 | +€11,170 | |
| Financial income | 75/76B | €79 | €609 | +€531 | +676% |
| Recurring financial income | 75 | €79 | €609 | +€531 | +676% |
| Financial charges | 65/66B | €560 | €432 | -€127 | -22.8% |
| Recurring financial charges | 65 | €560 | €432 | -€127 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,022 | €806 | +€11,828 | |
| Income taxes | 67/77 | -€941 | - | +€941 | |
| Profit (loss) for the period | 9904 | -€10,081 | €806 | +€10,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,081 | €806 | +€10,887 |
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 15 October 2026 via checked.be.