ALL-DRAIN: 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-DRAIN
Largest movements
- Stocks and contracts +€225,616
up €225,616 (+32.2%), from €700,256 to €925,872
- Tangible fixed assets -€112,202
down €112,202 (-13.7%), from €819,570 to €707,368
of which Plant, machinery and equipment: -€104,674
- Receivables within one year -€105,001
down €105,001 (-11.0%), from €954,419 to €849,418
of which Trade receivables: -€101,682
- Trade debts -€386,828
down €386,828 (-38.8%), from €997,999 to €611,170
- Other debts +€336,994
up €336,994 (+231%), from €145,677 to €482,671
- Debts after one year +€31,789
up €31,789 (+2.9%), from €1.1m to €1.1m
- Gross operating margin -€123,095
down €123,095 (-11.7%), from €1.1m to €930,962
- Staff costs -€86,158
down €86,158 (-11.6%), from €742,575 to €656,417
- Depreciation +€54,476
up €54,476 (+32.0%), from €169,994 to €224,470
- Write-downs -€22,643
down €22,643, from €22,171 to -€473
- Other operating charges -€10,830
down €10,830 (-43.6%), from €24,868 to €14,038
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,873,563 | €2,899,859 | +€26,297 | +0.9% |
| Fixed assets | 21/28 | €1,097,841 | €988,815 | -€109,027 | -9.9% |
| Intangible fixed assets | 21 | €270,931 | €273,972 | +€3,040 | +1.1% |
| Tangible fixed assets | 22/27 | €819,570 | €707,368 | -€112,202 | -13.7% |
| Plant, machinery and equipment | 23 | €623,236 | €518,562 | -€104,674 | -16.8% |
| Other tangible fixed assets | 26 | €196,334 | €188,806 | -€7,528 | -3.8% |
| Financial fixed assets | 28 | €7,340 | €7,475 | +€135 | +1.8% |
| Current assets | 29/58 | €1,775,721 | €1,911,045 | +€135,323 | +7.6% |
| Stocks and contracts in progress | 3 | €700,256 | €925,872 | +€225,616 | +32.2% |
| Stocks | 30/36 | €700,256 | €925,872 | +€225,616 | +32.2% |
| Amounts receivable within one year | 40/41 | €954,419 | €849,418 | -€105,001 | -11.0% |
| Trade receivables | 40 | €841,179 | €739,498 | -€101,682 | -12.1% |
| Other amounts receivable | 41 | €113,239 | €109,920 | -€3,319 | -2.9% |
| Cash at bank and in hand | 54/58 | €101,815 | €117,245 | +€15,430 | +15.2% |
| Deferred charges and accrued income | 490/1 | €19,232 | €18,510 | -€721 | -3.8% |
| Total equity and liabilities | 10/49 | €2,873,563 | €2,899,859 | +€26,297 | +0.9% |
| Equity | 10/15 | €455,830 | €494,695 | +€38,865 | +8.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €478,005 | €478,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €123,276 | €123,276 | = | 0.0% |
| Legal reserve | 130 | €123,276 | €123,276 | = | 0.0% |
| Tax-exempt reserves | 132 | €560 | €560 | = | 0.0% |
| Distributable reserves | 133 | €354,169 | €354,169 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,544 | -€259,960 | +€11,584 | +4.3% |
| Investment grants | 15 | €187,869 | €215,150 | +€27,281 | +14.5% |
| Amounts payable | 17/49 | €2,417,732 | €2,405,164 | -€12,569 | -0.5% |
| Amounts payable after more than one year | 17 | €1,097,931 | €1,129,720 | +€31,789 | +2.9% |
| Trade debts | 175 | €1,097,931 | €1,129,720 | +€31,789 | +2.9% |
| Amounts payable within one year | 42/48 | €1,274,299 | €1,227,912 | -€46,387 | -3.6% |
| Trade debts | 44 | €997,999 | €611,170 | -€386,828 | -38.8% |
| Suppliers | 440/4 | €997,999 | €611,170 | -€386,828 | -38.8% |
| Taxes, remuneration and social security | 45 | €130,623 | €134,071 | +€3,448 | +2.6% |
| Taxes | 450/3 | €1,539 | €3,290 | +€1,751 | +114% |
| Remuneration and social security | 454/9 | €129,084 | €130,780 | +€1,696 | +1.3% |
| Other amounts payable | 47/48 | €145,677 | €482,671 | +€336,994 | +231% |
| Accrued charges and deferred income | 492/3 | €45,503 | €47,532 | +€2,029 | +4.5% |
| Remuneration, social security and pensions | 62 | €742,575 | €656,417 | -€86,158 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,994 | €224,470 | +€54,476 | +32.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,171 | -€473 | -€22,643 | |
| Other operating charges | 640/8 | €24,868 | €14,038 | -€10,830 | -43.6% |
| Gross operating margin | 9900 | €1,054,057 | €930,962 | -€123,095 | -11.7% |
| Operating profit (loss) | 9901 | €94,450 | €36,510 | -€57,940 | -61.3% |
| Financial income | 75/76B | €12,049 | €14,560 | +€2,511 | +20.8% |
| Recurring financial income | 75 | €12,049 | €14,560 | +€2,511 | +20.8% |
| Financial charges | 65/66B | €39,494 | €39,486 | -€7 | 0.0% |
| Recurring financial charges | 65 | €39,494 | €39,486 | -€7 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €67,006 | €11,584 | -€55,421 | -82.7% |
| Profit (loss) for the period | 9904 | €67,006 | €11,584 | -€55,421 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,006 | €11,584 | -€55,421 | -82.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.