ALLÁ-IT: 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.
ALLÁ-IT
Largest movements
- Cash +€22,436
up €22,436 (+78.5%), from €28,577 to €51,013
mainly Net result for the year (+€25,505) and Other debts (+€17,718)
- Receivables within one year -€5,632
down €5,632 (-14.4%), from €39,155 to €33,523
of which Trade receivables: -€8,173
- Deferred charges and accrued income +€1,229
new in 2025: €1,229
- Other debts +€17,718
up €17,718 (+45.9%), from €38,605 to €56,323
- Tax, wage and social debts +€2,804
up €2,804 (+23.7%), from €11,845 to €14,649
- Advances received -€2,027
no longer reported in 2025 (was €2,027)
- Gross operating margin +€15,266
up €15,266 (+66.5%), from €22,966 to €38,232
- Taxes +€3,185
up €3,185 (+74.5%), from €4,274 to €7,458
- Financial charges +€1,490
up €1,490 (+83.5%), from €1,784 to €3,274
- Other operating charges -€474
down €474 (-59.9%), from €790 to €317
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 | €71,338 | €88,908 | +€17,571 | +24.6% |
| Fixed assets | 21/28 | €3,605 | €3,142 | -€463 | -12.8% |
| Tangible fixed assets | 22/27 | €3,605 | €3,142 | -€463 | -12.8% |
| Plant, machinery and equipment | 23 | €1,296 | €1,009 | -€287 | -22.2% |
| Furniture and vehicles | 24 | €2,309 | €2,133 | -€176 | -7.6% |
| Current assets | 29/58 | €67,732 | €85,766 | +€18,034 | +26.6% |
| Amounts receivable within one year | 40/41 | €39,155 | €33,523 | -€5,632 | -14.4% |
| Trade receivables | 40 | €33,429 | €25,255 | -€8,173 | -24.4% |
| Other amounts receivable | 41 | €5,726 | €8,268 | +€2,542 | +44.4% |
| Cash at bank and in hand | 54/58 | €28,577 | €51,013 | +€22,436 | +78.5% |
| Deferred charges and accrued income | 490/1 | - | €1,229 | +€1,229 | |
| Total equity and liabilities | 10/49 | €71,338 | €88,908 | +€17,571 | +24.6% |
| Equity | 10/15 | €3,393 | €3,098 | -€295 | -8.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €393 | €98 | -€295 | -75.0% |
| Amounts payable | 17/49 | €67,944 | €85,810 | +€17,866 | +26.3% |
| Amounts payable within one year | 42/48 | €67,944 | €85,810 | +€17,866 | +26.3% |
| Trade debts | 44 | €15,467 | €14,839 | -€629 | -4.1% |
| Suppliers | 440/4 | €15,467 | €14,839 | -€629 | -4.1% |
| Advances received on contracts in progress | 46 | €2,027 | - | -€2,027 | |
| Taxes, remuneration and social security | 45 | €11,845 | €14,649 | +€2,804 | +23.7% |
| Taxes | 450/3 | €11,845 | €14,649 | +€2,804 | +23.7% |
| Other amounts payable | 47/48 | €38,605 | €56,323 | +€17,718 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,726 | €1,678 | -€48 | -2.8% |
| Other operating charges | 640/8 | €790 | €317 | -€474 | -59.9% |
| Gross operating margin | 9900 | €22,966 | €38,232 | +€15,266 | +66.5% |
| Operating profit (loss) | 9901 | €20,450 | €36,238 | +€15,788 | +77.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,784 | €3,274 | +€1,490 | +83.5% |
| Recurring financial charges | 65 | €1,784 | €3,274 | +€1,490 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | €18,667 | €32,963 | +€14,297 | +76.6% |
| Income taxes | 67/77 | €4,274 | €7,458 | +€3,185 | +74.5% |
| Profit (loss) for the period | 9904 | €14,393 | €25,505 | +€11,112 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,393 | €25,505 | +€11,112 | +77.2% |
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 24 October 2026 via checked.be.