ALLANWHYTE & ASSOCIATES: 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.
ALLANWHYTE & ASSOCIATES
Largest movements
- Cash +€21,106
up €21,106 (+21.0%), from €100,423 to €121,529
mainly Net result for the year (+€47,206) and Other debts (+€37,778)
- Other debts +€37,778
up €37,778 (+657%), from €5,754 to €43,532
- Reserves -€16,681
down €16,681 (-9.7%), from €171,432 to €154,751
of which Distributable reserves: -€16,681
- Gross operating margin +€13,249
up €13,249 (+24.5%), from €54,042 to €67,291
- Taxes +€3,593
up €3,593 (+23.2%), from €15,507 to €19,100
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 | €200,675 | €221,806 | +€21,131 | +10.5% |
| Current assets | 29/58 | €200,675 | €221,806 | +€21,131 | +10.5% |
| Current investments | 50/53 | €100,000 | €100,126 | +€126 | +0.1% |
| Cash at bank and in hand | 54/58 | €100,423 | €121,529 | +€21,106 | +21.0% |
| Deferred charges and accrued income | 490/1 | €252 | €151 | -€101 | -40.1% |
| Total equity and liabilities | 10/49 | €200,675 | €221,806 | +€21,131 | +10.5% |
| Equity | 10/15 | €177,632 | €160,951 | -€16,681 | -9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,432 | €154,751 | -€16,681 | -9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €169,572 | €152,891 | -€16,681 | -9.8% |
| Amounts payable | 17/49 | €23,043 | €60,855 | +€37,812 | +164% |
| Amounts payable within one year | 42/48 | €23,043 | €60,855 | +€37,812 | +164% |
| Trade debts | 44 | €93 | €113 | +€20 | +21.3% |
| Suppliers | 440/4 | €93 | €113 | +€20 | +21.3% |
| Taxes, remuneration and social security | 45 | €17,196 | €17,211 | +€14 | +0.1% |
| Taxes | 450/3 | €17,196 | €17,211 | +€14 | +0.1% |
| Other amounts payable | 47/48 | €5,754 | €43,532 | +€37,778 | +657% |
| Other operating charges | 640/8 | €1,250 | €1,292 | +€41 | +3.3% |
| Gross operating margin | 9900 | €54,042 | €67,291 | +€13,249 | +24.5% |
| Operating profit (loss) | 9901 | €52,791 | €65,999 | +€13,208 | +25.0% |
| Financial income | 75/76B | - | €545 | +€545 | |
| Recurring financial income | 75 | - | €545 | +€545 | |
| Financial charges | 65/66B | €227 | €238 | +€11 | +5.0% |
| Recurring financial charges | 65 | €227 | €238 | +€11 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €52,565 | €66,306 | +€13,742 | +26.1% |
| Income taxes | 67/77 | €15,507 | €19,100 | +€3,593 | +23.2% |
| Profit (loss) for the period | 9904 | €37,057 | €47,206 | +€10,149 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,057 | €47,206 | +€10,149 | +27.4% |
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 16 October 2026 via checked.be.