ALLAGIS: 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.
ALLAGIS
Largest movements
- Current investments +€23,151
up €23,151 (+63.2%), from €36,635 to €59,786
- Tangible fixed assets -€17,401
down €17,401 (-23.9%), from €72,688 to €55,287
- Cash -€15,087
down €15,087 (-34.3%), from €44,008 to €28,921
mainly Contributions, distributions and other (-€117,647) and Current investments (-€23,151)
- Receivables within one year +€6,533
up €6,533 (+8.1%), from €80,795 to €87,328
of which Trade receivables: +€3,433
- Reserves -€52,716
down €52,716 (-37.2%), from €141,590 to €88,874
- Other debts +€46,935
up €46,935 (+66.4%), from €70,712 to €117,647
- Short-term financial debts +€3,358
up €3,358 (+124%), from €2,707 to €6,065
- Gross operating margin -€3,915
down €3,915 (-3.6%), from €109,931 to €106,016
- Depreciation +€1,911
up €1,911 (+9.7%), from €19,614 to €21,526
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 | €249,661 | €245,305 | -€4,356 | -1.7% |
| Fixed assets | 21/28 | €72,688 | €55,287 | -€17,401 | -23.9% |
| Tangible fixed assets | 22/27 | €72,688 | €55,287 | -€17,401 | -23.9% |
| Land and buildings | 22 | €22,874 | €17,595 | -€5,279 | -23.1% |
| Plant, machinery and equipment | 23 | €22,102 | €17,793 | -€4,309 | -19.5% |
| Furniture and vehicles | 24 | €27,712 | €19,898 | -€7,814 | -28.2% |
| Current assets | 29/58 | €176,973 | €190,018 | +€13,045 | +7.4% |
| Amounts receivable within one year | 40/41 | €80,795 | €87,328 | +€6,533 | +8.1% |
| Trade receivables | 40 | €73,610 | €77,043 | +€3,433 | +4.7% |
| Other amounts receivable | 41 | €7,184 | €10,285 | +€3,100 | +43.2% |
| Current investments | 50/53 | €36,635 | €59,786 | +€23,151 | +63.2% |
| Cash at bank and in hand | 54/58 | €44,008 | €28,921 | -€15,087 | -34.3% |
| Deferred charges and accrued income | 490/1 | €15,535 | €13,983 | -€1,553 | -10.0% |
| Total equity and liabilities | 10/49 | €249,661 | €245,305 | -€4,356 | -1.7% |
| Equity | 10/15 | €160,190 | €107,474 | -€52,716 | -32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,590 | €88,874 | -€52,716 | -37.2% |
| Distributable reserves | 133 | €141,590 | €88,874 | -€52,716 | -37.2% |
| Amounts payable | 17/49 | €89,472 | €137,831 | +€48,360 | +54.1% |
| Amounts payable within one year | 42/48 | €89,472 | €137,831 | +€48,360 | +54.1% |
| Financial debts | 43 | €2,707 | €6,065 | +€3,358 | +124% |
| Credit institutions | 430/8 | €2,707 | €6,065 | +€3,358 | +124% |
| Trade debts | 44 | €1,703 | €550 | -€1,153 | -67.7% |
| Suppliers | 440/4 | €1,703 | €550 | -€1,153 | -67.7% |
| Taxes, remuneration and social security | 45 | €14,349 | €13,569 | -€780 | -5.4% |
| Taxes | 450/3 | €14,349 | €13,448 | -€901 | -6.3% |
| Remuneration and social security | 454/9 | - | €121 | +€121 | |
| Other amounts payable | 47/48 | €70,712 | €117,647 | +€46,935 | +66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,614 | €21,526 | +€1,911 | +9.7% |
| Other operating charges | 640/8 | €1,151 | €1,253 | +€102 | +8.9% |
| Gross operating margin | 9900 | €109,931 | €106,016 | -€3,915 | -3.6% |
| Operating profit (loss) | 9901 | €89,166 | €83,237 | -€5,928 | -6.6% |
| Financial income | 75/76B | €750 | €629 | -€121 | -16.1% |
| Recurring financial income | 75 | €750 | €629 | -€121 | -16.1% |
| Financial charges | 65/66B | €1,014 | €1,407 | +€393 | +38.8% |
| Recurring financial charges | 65 | €1,014 | €1,407 | +€393 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €88,901 | €82,459 | -€6,443 | -7.2% |
| Income taxes | 67/77 | €18,189 | €17,528 | -€661 | -3.6% |
| Profit (loss) for the period | 9904 | €70,712 | €64,931 | -€5,781 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,712 | €64,931 | -€5,781 | -8.2% |
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 15 October 2026 via checked.be.