ALL Square: 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 Square
Largest movements
- Cash +€90,705
up €90,705 (+438.2%), from €20,698 to €111,403
mainly Net result for the year (+€91,070) and Other debts (+€76,575)
- Financial fixed assets +€75,000
up €75,000 (+37.5%), from €200,000 to €275,000
- Receivables within one year +€10,400
up €10,400 (+11.6%), from €89,600 to €100,000
- Profit (loss) carried forward +€91,070
up €91,070 (+66.7%), from €136,598 to €227,668
- Other debts +€76,575
up €76,575 (+154.5%), from €49,571 to €126,147
- Tax, wage and social debts +€29,738
up €29,738 (+83.5%), from €35,622 to €65,360
of which Taxes: +€32,691
- Debts after one year -€21,710
down €21,710 (-31.0%), from €69,980 to €48,270
- Taxes +€17,027
up €17,027 (+64.7%), from €26,305 to €43,331
- Gross operating margin +€12,306
up €12,306 (+9.6%), from €127,857 to €140,162
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.
Cash bridge derived
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 | €315,293 | €492,320 | +€177,027 | +56.1% |
| Fixed assets | 21/28 | €204,436 | €280,326 | +€75,890 | +37.1% |
| Tangible fixed assets | 22/27 | €4,436 | €5,326 | +€890 | +20.1% |
| Furniture and vehicles | 24 | €4,436 | €5,326 | +€890 | +20.1% |
| Financial fixed assets | 28 | €200,000 | €275,000 | +€75,000 | +37.5% |
| Current assets | 29/58 | €110,858 | €211,994 | +€101,137 | +91.2% |
| Amounts receivable within one year | 40/41 | €89,600 | €100,000 | +€10,400 | +11.6% |
| Trade receivables | 40 | €89,600 | €100,000 | +€10,400 | +11.6% |
| Cash at bank and in hand | 54/58 | €20,698 | €111,403 | +€90,705 | +438.2% |
| Deferred charges and accrued income | 490/1 | €559 | €591 | +€32 | +5.7% |
| Total equity and liabilities | 10/49 | €315,293 | €492,320 | +€177,027 | +56.1% |
| Equity | 10/15 | €136,698 | €227,768 | +€91,070 | +66.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,598 | €227,668 | +€91,070 | +66.7% |
| Amounts payable | 17/49 | €178,595 | €264,552 | +€85,957 | +48.1% |
| Amounts payable after more than one year | 17 | €69,980 | €48,270 | -€21,710 | -31.0% |
| Financial debts | 170/4 | €69,980 | €48,270 | -€21,710 | -31.0% |
| Amounts payable within one year | 42/48 | €108,615 | €216,282 | +€107,667 | +99.1% |
| Current portion of amounts payable after more than one year | 42 | €21,358 | €21,710 | +€352 | +1.6% |
| Trade debts | 44 | €2,064 | €3,065 | +€1,001 | +48.5% |
| Suppliers | 440/4 | €2,064 | €3,065 | +€1,001 | +48.5% |
| Taxes, remuneration and social security | 45 | €35,622 | €65,360 | +€29,738 | +83.5% |
| Taxes | 450/3 | €32,382 | €65,072 | +€32,691 | +101.0% |
| Remuneration and social security | 454/9 | €3,240 | €288 | -€2,952 | -91.1% |
| Other amounts payable | 47/48 | €49,571 | €126,147 | +€76,575 | +154.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,526 | €3,495 | +€969 | +38.4% |
| Other operating charges | 640/8 | €736 | €695 | -€41 | -5.6% |
| Gross operating margin | 9900 | €127,857 | €140,162 | +€12,306 | +9.6% |
| Operating profit (loss) | 9901 | €124,595 | €135,972 | +€11,378 | +9.1% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,262 | €1,575 | -€687 | -30.4% |
| Recurring financial charges | 65 | €2,262 | €1,575 | -€687 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €122,333 | €134,401 | +€12,068 | +9.9% |
| Income taxes | 67/77 | €26,305 | €43,331 | +€17,027 | +64.7% |
| Profit (loss) for the period | 9904 | €96,028 | €91,070 | -€4,958 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €96,028 | €91,070 | -€4,958 | -5.2% |
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 12 October 2026 via checked.be.