ALLAYN: 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.
ALLAYN
Largest movements
- Tangible fixed assets -€29,504
down €29,504 (-5.1%), from €583,818 to €554,314
of which Land and buildings: -€25,243
- Receivables within one year +€10,431
up €10,431 (+30.1%), from €34,617 to €45,047
of which Trade receivables: +€24,173
- Debts after one year -€39,347
down €39,347 (-21.3%), from €184,325 to €144,978
- Reserves -€33,425
down €33,425 (-10.5%), from €317,189 to €283,763
of which Distributable reserves: -€33,425
- Other debts +€24,381
new in 2025: €24,381
- Short-term financial debts +€17,223
up €17,223 (+349%), from €4,937 to €22,160
- Tax, wage and social debts +€11,477
up €11,477 (+48.8%), from €23,499 to €34,976
- Gross operating margin +€12,560
up €12,560 (+17.0%), from €73,997 to €86,557
- Taxes +€6,642
up €6,642 (+88.6%), from €7,493 to €14,134
- Other operating charges -€1,577
down €1,577 (-16.9%), from €9,331 to €7,754
- Depreciation -€1,406
down €1,406 (-4.5%), from €30,910 to €29,504
- Financial charges -€1,095
down €1,095 (-9.4%), from €11,685 to €10,591
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 | €621,744 | €599,915 | -€21,829 | -3.5% |
| Fixed assets | 21/28 | €584,228 | €554,867 | -€29,360 | -5.0% |
| Tangible fixed assets | 22/27 | €583,818 | €554,314 | -€29,504 | -5.1% |
| Land and buildings | 22 | €574,761 | €549,518 | -€25,243 | -4.4% |
| Plant, machinery and equipment | 23 | €1,308 | €733 | -€575 | -44.0% |
| Furniture and vehicles | 24 | €7,749 | €4,063 | -€3,686 | -47.6% |
| Financial fixed assets | 28 | €410 | €553 | +€143 | +35.0% |
| Current assets | 29/58 | €37,516 | €45,047 | +€7,532 | +20.1% |
| Amounts receivable within one year | 40/41 | €34,617 | €45,047 | +€10,431 | +30.1% |
| Trade receivables | 40 | €20,874 | €45,047 | +€24,173 | +116% |
| Other amounts receivable | 41 | €13,743 | - | -€13,743 | |
| Cash at bank and in hand | 54/58 | €1,999 | - | -€1,999 | |
| Deferred charges and accrued income | 490/1 | €900 | - | -€900 | |
| Total equity and liabilities | 10/49 | €621,744 | €599,915 | -€21,829 | -3.5% |
| Equity | 10/15 | €350,758 | €317,333 | -€33,425 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €14,970 | €14,970 | = | 0.0% |
| Reserves | 13 | €317,189 | €283,763 | -€33,425 | -10.5% |
| 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 | €315,329 | €281,903 | -€33,425 | -10.6% |
| Amounts payable | 17/49 | €270,985 | €282,582 | +€11,597 | +4.3% |
| Amounts payable after more than one year | 17 | €184,325 | €144,978 | -€39,347 | -21.3% |
| Financial debts | 170/4 | €184,325 | €144,978 | -€39,347 | -21.3% |
| Amounts payable within one year | 42/48 | €86,660 | €132,515 | +€45,855 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €44,819 | €43,686 | -€1,133 | -2.5% |
| Financial debts | 43 | €4,937 | €22,160 | +€17,223 | +349% |
| Credit institutions | 430/8 | €4,937 | €22,160 | +€17,223 | +349% |
| Trade debts | 44 | €13,406 | €7,313 | -€6,092 | -45.4% |
| Suppliers | 440/4 | €13,406 | €7,313 | -€6,092 | -45.4% |
| Taxes, remuneration and social security | 45 | €23,499 | €34,976 | +€11,477 | +48.8% |
| Taxes | 450/3 | €23,499 | €34,976 | +€11,477 | +48.8% |
| Other amounts payable | 47/48 | - | €24,381 | +€24,381 | |
| Accrued charges and deferred income | 492/3 | - | €5,089 | +€5,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,910 | €29,504 | -€1,406 | -4.5% |
| Other operating charges | 640/8 | €9,331 | €7,754 | -€1,577 | -16.9% |
| Gross operating margin | 9900 | €73,997 | €86,557 | +€12,560 | +17.0% |
| Operating profit (loss) | 9901 | €33,756 | €49,299 | +€15,543 | +46.0% |
| Financial income | 75/76B | €904 | - | -€904 | |
| Recurring financial income | 75 | €904 | - | -€904 | |
| Financial charges | 65/66B | €11,685 | €10,591 | -€1,095 | -9.4% |
| Recurring financial charges | 65 | €11,685 | €10,591 | -€1,095 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €22,976 | €38,709 | +€15,733 | +68.5% |
| Income taxes | 67/77 | €7,493 | €14,134 | +€6,642 | +88.6% |
| Profit (loss) for the period | 9904 | €15,483 | €24,575 | +€9,092 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,483 | €24,575 | +€9,092 | +58.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.