ALLA MANDORLA: 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.
ALLA MANDORLA
Largest movements
- Tangible fixed assets +€3,130
up €3,130 (+44.1%), from €7,102 to €10,233
of which Plant, machinery and equipment: +€5,885
- Cash -€2,238
down €2,238 (-38.7%), from €5,780 to €3,543
mainly Investment in fixed assets (net) (-€6,709) and Tax, wage and social debts (-€2,213)
- Stocks and contracts -€1,588
down €1,588 (-13.5%), from €11,795 to €10,207
- Receivables within one year +€956
up €956 (+16.1%), from €5,954 to €6,910
of which Trade receivables: +€1,043
- Profit (loss) carried forward +€4,335
up €4,335, from -€1,830 to €2,505
- Tax, wage and social debts -€2,213
down €2,213 (-73.8%), from €3,000 to €787
- Trade debts -€2,059
down €2,059 (-12.3%), from €16,782 to €14,722
- Gross operating margin +€10,656
up €10,656, from -€1,130 to €9,526
- Depreciation +€2,417
up €2,417 (+208%), from €1,162 to €3,579
- Financial charges +€1,102
up €1,102 (+2,754,975%), from €0 to €1,102
- Taxes +€522
new in 2025: €522
- Financial income -€450
down €450 (-97.4%), from €462 to €12
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 | €30,632 | €30,892 | +€260 | +0.8% |
| Fixed assets | 21/28 | €7,102 | €10,233 | +€3,130 | +44.1% |
| Tangible fixed assets | 22/27 | €7,102 | €10,233 | +€3,130 | +44.1% |
| Plant, machinery and equipment | 23 | - | €5,885 | +€5,885 | |
| Furniture and vehicles | 24 | €7,102 | €4,348 | -€2,755 | -38.8% |
| Current assets | 29/58 | €23,530 | €20,660 | -€2,870 | -12.2% |
| Stocks and contracts in progress | 3 | €11,795 | €10,207 | -€1,588 | -13.5% |
| Stocks | 30/36 | €11,795 | €10,207 | -€1,588 | -13.5% |
| Amounts receivable within one year | 40/41 | €5,954 | €6,910 | +€956 | +16.1% |
| Trade receivables | 40 | €5,384 | €6,427 | +€1,043 | +19.4% |
| Other amounts receivable | 41 | €570 | €483 | -€87 | -15.3% |
| Cash at bank and in hand | 54/58 | €5,780 | €3,543 | -€2,238 | -38.7% |
| Total equity and liabilities | 10/49 | €30,632 | €30,892 | +€260 | +0.8% |
| Equity | 10/15 | €170 | €4,505 | +€4,335 | +2,552% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,830 | €2,505 | +€4,335 | |
| Amounts payable | 17/49 | €30,462 | €26,387 | -€4,075 | -13.4% |
| Amounts payable within one year | 42/48 | €30,462 | €26,387 | -€4,075 | -13.4% |
| Trade debts | 44 | €16,782 | €14,722 | -€2,059 | -12.3% |
| Suppliers | 440/4 | €16,782 | €14,722 | -€2,059 | -12.3% |
| Taxes, remuneration and social security | 45 | €3,000 | €787 | -€2,213 | -73.8% |
| Taxes | 450/3 | €3,000 | €787 | -€2,213 | -73.8% |
| Other amounts payable | 47/48 | €10,680 | €10,877 | +€197 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,162 | €3,579 | +€2,417 | +208% |
| Gross operating margin | 9900 | -€1,130 | €9,526 | +€10,656 | |
| Operating profit (loss) | 9901 | -€2,292 | €5,947 | +€8,239 | |
| Financial income | 75/76B | €462 | €12 | -€450 | -97.4% |
| Recurring financial income | 75 | €462 | €12 | -€450 | -97.4% |
| Financial charges | 65/66B | €0 | €1,102 | +€1,102 | +2,754,975% |
| Recurring financial charges | 65 | €0 | €1,102 | +€1,102 | +2,754,975% |
| Profit (loss) for the period before taxes | 9903 | -€1,830 | €4,857 | +€6,687 | |
| Income taxes | 67/77 | - | €522 | +€522 | |
| Profit (loss) for the period | 9904 | -€1,830 | €4,335 | +€6,165 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,830 | €4,335 | +€6,165 |
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 19 October 2026 via checked.be.