Allard Advice: 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.
Allard Advice
Largest movements
- Receivables within one year +€5,190
up €5,190 (+1,745%), from €297 to €5,487
- Cash +€1,043
up €1,043 (+3.4%), from €30,409 to €31,451
mainly Net result for the year (+€29,701) and Trade debts (+€5,494)
- Tangible fixed assets +€680
up €680 (+42.8%), from €1,590 to €2,270
- Trade debts +€5,494
up €5,494 (+551%), from €998 to €6,491
- Tax, wage and social debts +€3,732
up €3,732 (+26.4%), from €14,113 to €17,845
- Profit (loss) carried forward -€2,705
down €2,705 (-8.3%), from €32,406 to €29,701
- Gross operating margin +€26,139
up €26,139 (+219%), from €11,961 to €38,100
- Taxes +€6,176
up €6,176 (+221%), from €2,793 to €8,969
- Financial income +€2,102
up €2,102 (+21,019,300%), from €0 to €2,102
- Depreciation +€935
up €935 (+401%), from €233 to €1,168
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 | €49,522 | €55,998 | +€6,476 | +13.1% |
| Fixed assets | 21/28 | €1,590 | €2,270 | +€680 | +42.8% |
| Tangible fixed assets | 22/27 | €1,590 | €2,270 | +€680 | +42.8% |
| Furniture and vehicles | 24 | €1,590 | €2,270 | +€680 | +42.8% |
| Current assets | 29/58 | €47,932 | €53,728 | +€5,796 | +12.1% |
| Amounts receivable within one year | 40/41 | €297 | €5,487 | +€5,190 | +1,745% |
| Trade receivables | 40 | €297 | €5,487 | +€5,190 | +1,745% |
| Current investments | 50/53 | €15,156 | €15,156 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,409 | €31,451 | +€1,043 | +3.4% |
| Deferred charges and accrued income | 490/1 | €2,070 | €1,633 | -€436 | -21.1% |
| Total equity and liabilities | 10/49 | €49,522 | €55,998 | +€6,476 | +13.1% |
| Equity | 10/15 | €32,906 | €30,201 | -€2,705 | -8.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,406 | €29,701 | -€2,705 | -8.3% |
| Amounts payable | 17/49 | €16,616 | €25,797 | +€9,181 | +55.3% |
| Amounts payable within one year | 42/48 | €16,616 | €25,797 | +€9,181 | +55.3% |
| Trade debts | 44 | €998 | €6,491 | +€5,494 | +551% |
| Suppliers | 440/4 | €998 | €6,491 | +€5,494 | +551% |
| Taxes, remuneration and social security | 45 | €14,113 | €17,845 | +€3,732 | +26.4% |
| Taxes | 450/3 | €14,113 | €17,845 | +€3,732 | +26.4% |
| Other amounts payable | 47/48 | €1,506 | €1,461 | -€44 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €1,168 | +€935 | +401% |
| Other operating charges | 640/8 | - | €130 | +€130 | |
| Gross operating margin | 9900 | €11,961 | €38,100 | +€26,139 | +219% |
| Operating profit (loss) | 9901 | €11,728 | €36,802 | +€25,074 | +214% |
| Financial income | 75/76B | €0 | €2,102 | +€2,102 | +21,019,300% |
| Recurring financial income | 75 | €0 | €2,102 | +€2,102 | +21,019,300% |
| Financial charges | 65/66B | €562 | €234 | -€328 | -58.3% |
| Recurring financial charges | 65 | €562 | €234 | -€328 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €11,166 | €38,670 | +€27,504 | +246% |
| Income taxes | 67/77 | €2,793 | €8,969 | +€6,176 | +221% |
| Profit (loss) for the period | 9904 | €8,372 | €29,701 | +€21,329 | +255% |
| Profit (loss) for the period to be appropriated | 9905 | €8,372 | €29,701 | +€21,329 | +255% |
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.