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ALL-FIX: what changed

Two fiscal 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.

What changed

ALL-FIX

BE 0805.345.369
NACE 43.990, Other specialised construction activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,795
2024 · €39,693-€33,899
Equity
€55,488
2024 · €49,693+€5,795
Cash
€7,558
2024 · €24,914-€17,356
Balance sheet total
€141,192
2024 · €150,662-€9,469

Largest movements

2024 to 2025
Assets
  • Cash -€17,356

    down €17,356 (-69.7%), from €24,914 to €7,558

    mainly Receivables within one year (-€14,668) and Tax, wage and social debts (-€13,399)

  • Receivables within one year +€14,668

    up €14,668 (+14.7%), from €99,802 to €114,470

    of which Other amounts receivable: +€21,811

  • Tangible fixed assets -€6,285

    down €6,285 (-27.3%), from €23,005 to €16,720

    of which Furniture and vehicles: -€5,790

Equity and liabilities
  • Tax, wage and social debts -€13,399

    down €13,399 (-42.8%), from €31,303 to €17,904

  • Debts after one year -€5,844

    down €5,844 (-34.9%), from €16,727 to €10,883

  • Reserves +€5,795

    up €5,795 (+14.6%), from €39,693 to €45,488

  • Trade debts +€3,721

    up €3,721 (+7.9%), from €47,353 to €51,073

Income statement
  • Gross operating margin -€59,957

    down €59,957 (-86.1%), from €69,660 to €9,703

  • Taxes -€23,414

    down €23,414, from €20,659 to -€2,755

  • Depreciation -€1,146

    down €1,146 (-15.4%), from €7,431 to €6,285

  • Financial income +€901

    up €901 (+45.8%), from €1,968 to €2,869

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €39,693
Gross operating margin -€59,957
Depreciation +€1,146
Other operating charges +€586
Financial income +€901
Financial charges +€12
Taxes +€23,414
Result 2025 €5,795

Cash bridge derived

cash 2024 to 2025

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.

From operations -€11,771
Investment €0
Financing -€5,586
Cash 2024 €24,914
Net result for the year +€5,795
Depreciation +€6,285
Receivables within one year -€14,668
Deferred charges and accrued income +€496
Trade debts +€3,721
Tax, wage and social debts -€13,399
Debts after one year -€5,844
Current portion of long-term debt +€258
Cash 2025 €7,558
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €150,662 €141,192 -€9,469 -6.3%
Fixed assets 21/28 €23,005 €16,720 -€6,285 -27.3%
Tangible fixed assets 22/27 €23,005 €16,720 -€6,285 -27.3%
Plant, machinery and equipment 23 €1,224 €729 -€495 -40.5%
Furniture and vehicles 24 €21,781 €15,991 -€5,790 -26.6%
Current assets 29/58 €127,657 €124,473 -€3,184 -2.5%
Amounts receivable within one year 40/41 €99,802 €114,470 +€14,668 +14.7%
Trade receivables 40 €51,991 €44,848 -€7,144 -13.7%
Other amounts receivable 41 €47,811 €69,622 +€21,811 +45.6%
Cash at bank and in hand 54/58 €24,914 €7,558 -€17,356 -69.7%
Deferred charges and accrued income 490/1 €2,941 €2,445 -€496 -16.9%
Total equity and liabilities 10/49 €150,662 €141,192 -€9,469 -6.3%
Equity 10/15 €49,693 €55,488 +€5,795 +11.7%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €39,693 €45,488 +€5,795 +14.6%
Distributable reserves 133 €39,693 €45,488 +€5,795 +14.6%
Amounts payable 17/49 €100,969 €85,705 -€15,264 -15.1%
Amounts payable after more than one year 17 €16,727 €10,883 -€5,844 -34.9%
Financial debts 170/4 €16,727 €10,883 -€5,844 -34.9%
Amounts payable within one year 42/48 €84,242 €74,821 -€9,420 -11.2%
Current portion of amounts payable after more than one year 42 €5,586 €5,844 +€258 +4.6%
Trade debts 44 €47,353 €51,073 +€3,721 +7.9%
Suppliers 440/4 €47,353 €51,073 +€3,721 +7.9%
Taxes, remuneration and social security 45 €31,303 €17,904 -€13,399 -42.8%
Taxes 450/3 €31,303 €17,904 -€13,399 -42.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,431 €6,285 -€1,146 -15.4%
Other operating charges 640/8 €2,052 €1,466 -€586 -28.5%
Gross operating margin 9900 €69,660 €9,703 -€59,957 -86.1%
Operating profit (loss) 9901 €60,177 €1,951 -€58,226 -96.8%
Financial income 75/76B €1,968 €2,869 +€901 +45.8%
Recurring financial income 75 €1,968 €2,869 +€901 +45.8%
Financial charges 65/66B €1,793 €1,781 -€12 -0.7%
Recurring financial charges 65 €1,793 €1,781 -€12 -0.7%
Profit (loss) for the period before taxes 9903 €60,352 €3,040 -€57,312 -95.0%
Income taxes 67/77 €20,659 -€2,755 -€23,414
Profit (loss) for the period 9904 €39,693 €5,795 -€33,899 -85.4%
Profit (loss) for the period to be appropriated 9905 €39,693 €5,795 -€33,899 -85.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.