ALLART: 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.
ALLART
Largest movements
- Receivables within one year -€88,028
down €88,028 (-86.1%), from €102,279 to €14,251
of which Trade receivables: -€48,400
- Tangible fixed assets -€57,156
down €57,156 (-5.6%), from €1.0m to €961,365
of which Land and buildings: -€63,052
- Debts after one year -€56,484
down €56,484 (-56.9%), from €99,199 to €42,715
of which Financial debts: -€56,484
- Current portion of long-term debt -€32,220
down €32,220 (-38.2%), from €84,396 to €52,176
- Other debts -€18,526
down €18,526 (-61.8%), from €30,000 to €11,474
- Gross operating margin -€126,557
down €126,557 (-61.4%), from €206,015 to €79,458
- Taxes -€29,326
down €29,326 (-96.4%), from €30,411 to €1,085
- Other operating charges -€4,821
down €4,821 (-37.5%), from €12,852 to €8,030
- Financial charges -€2,816
down €2,816 (-14.1%), from €19,973 to €17,157
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 | €1,739,341 | €1,592,576 | -€146,765 | -8.4% |
| Fixed assets | 21/28 | €1,628,521 | €1,571,365 | -€57,156 | -3.5% |
| Tangible fixed assets | 22/27 | €1,018,521 | €961,365 | -€57,156 | -5.6% |
| Land and buildings | 22 | €1,018,521 | €955,469 | -€63,052 | -6.2% |
| Plant, machinery and equipment | 23 | - | €5,281 | +€5,281 | |
| Furniture and vehicles | 24 | - | €615 | +€615 | |
| Financial fixed assets | 28 | €610,000 | €610,000 | = | 0.0% |
| Current assets | 29/58 | €110,820 | €21,212 | -€89,609 | -80.9% |
| Amounts receivable within one year | 40/41 | €102,279 | €14,251 | -€88,028 | -86.1% |
| Trade receivables | 40 | €49,200 | €800 | -€48,400 | -98.4% |
| Other amounts receivable | 41 | €53,079 | €13,451 | -€39,628 | -74.7% |
| Cash at bank and in hand | 54/58 | €5,968 | €5,791 | -€177 | -3.0% |
| Deferred charges and accrued income | 490/1 | €2,573 | €1,170 | -€1,404 | -54.5% |
| Total equity and liabilities | 10/49 | €1,739,341 | €1,592,576 | -€146,765 | -8.4% |
| Equity | 10/15 | €1,331,925 | €1,321,964 | -€9,961 | -0.7% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Outside capital | 11 | €600,000 | - | -€600,000 | |
| Other | 1109/19 | €600,000 | - | -€600,000 | |
| Revaluation surpluses | 12 | €52,955 | €42,173 | -€10,782 | -20.4% |
| Reserves | 13 | €678,971 | €679,791 | +€821 | +0.1% |
| Non-distributable reserves | 130/1 | - | €30,000 | +€30,000 | |
| Reserves not available under the articles | 1311 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | €678,971 | €649,791 | -€29,179 | -4.3% |
| Amounts payable | 17/49 | €407,416 | €270,612 | -€136,804 | -33.6% |
| Amounts payable after more than one year | 17 | €99,199 | €42,715 | -€56,484 | -56.9% |
| Financial debts | 170/4 | €91,399 | €34,915 | -€56,484 | -61.8% |
| Other amounts payable | 178/9 | €7,800 | €7,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €308,217 | €227,897 | -€80,320 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €84,396 | €52,176 | -€32,220 | -38.2% |
| Financial debts | 43 | €169,466 | €152,349 | -€17,117 | -10.1% |
| Credit institutions | 430/8 | €169,466 | €152,349 | -€17,117 | -10.1% |
| Trade debts | 44 | €11,082 | €8,233 | -€2,849 | -25.7% |
| Suppliers | 440/4 | €11,082 | €8,233 | -€2,849 | -25.7% |
| Taxes, remuneration and social security | 45 | €13,273 | €3,666 | -€9,607 | -72.4% |
| Taxes | 450/3 | €13,273 | €3,666 | -€9,607 | -72.4% |
| Other amounts payable | 47/48 | €30,000 | €11,474 | -€18,526 | -61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,872 | €63,147 | -€725 | -1.1% |
| Other operating charges | 640/8 | €12,852 | €8,030 | -€4,821 | -37.5% |
| Gross operating margin | 9900 | €206,015 | €79,458 | -€126,557 | -61.4% |
| Operating profit (loss) | 9901 | €129,292 | €8,281 | -€121,011 | -93.6% |
| Financial charges | 65/66B | €19,973 | €17,157 | -€2,816 | -14.1% |
| Recurring financial charges | 65 | €19,973 | €17,157 | -€2,816 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €109,319 | -€8,876 | -€118,195 | |
| Income taxes | 67/77 | €30,411 | €1,085 | -€29,326 | -96.4% |
| Profit (loss) for the period | 9904 | €78,908 | -€9,961 | -€88,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,908 | -€9,961 | -€88,869 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.