ALLAJA: 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.
ALLAJA
Largest movements
- Cash -€17,453
down €17,453 (-19.2%), from €90,911 to €73,458
mainly Net result for the year (-€15,324) and Other debts (-€3,472)
- Tangible fixed assets -€1,033
down €1,033 (-40.8%), from €2,530 to €1,497
- Profit (loss) carried forward -€15,324
down €15,324 (-13.2%), from -€115,815 to -€131,139
- Other debts -€3,472
down €3,472 (-2.4%), from €142,520 to €139,048
- Gross operating margin -€24,293
down €24,293, from €12,616 to -€11,678
- Taxes -€3,839
no longer reported in 2025 (was €3,839)
- Financial charges -€435
down €435 (-55.4%), from €785 to €350
- Other operating charges +€134
up €134 (+6.3%), from €2,132 to €2,266
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 | €100,246 | €81,925 | -€18,321 | -18.3% |
| Fixed assets | 21/28 | €2,530 | €1,497 | -€1,033 | -40.8% |
| Tangible fixed assets | 22/27 | €2,530 | €1,497 | -€1,033 | -40.8% |
| Plant, machinery and equipment | 23 | €2,530 | €1,497 | -€1,033 | -40.8% |
| Current assets | 29/58 | €97,716 | €80,428 | -€17,288 | -17.7% |
| Amounts receivable within one year | 40/41 | €6,339 | €6,581 | +€242 | +3.8% |
| Trade receivables | 40 | €2,178 | €2,420 | +€242 | +11.1% |
| Other amounts receivable | 41 | €4,161 | €4,161 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €90,911 | €73,458 | -€17,453 | -19.2% |
| Deferred charges and accrued income | 490/1 | €466 | €389 | -€77 | -16.6% |
| Total equity and liabilities | 10/49 | €100,246 | €81,925 | -€18,321 | -18.3% |
| Equity | 10/15 | -€53,815 | -€69,139 | -€15,324 | -28.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,815 | -€131,139 | -€15,324 | -13.2% |
| Amounts payable | 17/49 | €154,061 | €151,065 | -€2,997 | -1.9% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €144,061 | €141,065 | -€2,997 | -2.1% |
| Trade debts | 44 | €609 | €299 | -€310 | -50.9% |
| Suppliers | 440/4 | €609 | €299 | -€310 | -50.9% |
| Taxes, remuneration and social security | 45 | €933 | €1,718 | +€785 | +84.2% |
| Taxes | 450/3 | €933 | €1,718 | +€785 | +84.2% |
| Other amounts payable | 47/48 | €142,520 | €139,048 | -€3,472 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €1,033 | -€94 | -8.3% |
| Other operating charges | 640/8 | €2,132 | €2,266 | +€134 | +6.3% |
| Gross operating margin | 9900 | €12,616 | -€11,678 | -€24,293 | |
| Operating profit (loss) | 9901 | €9,358 | -€14,976 | -€24,334 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €785 | €350 | -€435 | -55.4% |
| Recurring financial charges | 65 | €785 | €350 | -€435 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €8,573 | -€15,324 | -€23,897 | |
| Income taxes | 67/77 | €3,839 | - | -€3,839 | |
| Profit (loss) for the period | 9904 | €4,734 | -€15,324 | -€20,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,734 | -€15,324 | -€20,058 |
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 8 October 2026 via checked.be.