ALLBA CONSULT: 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.
ALLBA CONSULT
Largest movements
- Cash +€164,299
up €164,299 (+91.1%), from €180,306 to €344,605
mainly Net result for the year (+€185,097) and Depreciation (+€1,452)
- Profit (loss) carried forward +€100,000
up €100,000 (+407.0%), from €24,569 to €124,569
- Reserves +€85,097
up €85,097 (+55.5%), from €153,360 to €238,457
- Tax, wage and social debts -€11,874
down €11,874 (-40.9%), from €29,001 to €17,126
- Other debts -€6,622
down €6,622 (-81.3%), from €8,142 to €1,520
- Gross operating margin +€7,401
up €7,401 (+3.0%), from €245,711 to €253,112
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 | €222,804 | €388,373 | +€165,570 | +74.3% |
| Fixed assets | 21/28 | €10,912 | €12,088 | +€1,176 | +10.8% |
| Tangible fixed assets | 22/27 | €10,912 | €12,088 | +€1,176 | +10.8% |
| Land and buildings | 22 | €1,432 | €1,074 | -€358 | -25.0% |
| Furniture and vehicles | 24 | €9,480 | €11,014 | +€1,534 | +16.2% |
| Current assets | 29/58 | €211,892 | €376,285 | +€164,393 | +77.6% |
| Amounts receivable within one year | 40/41 | €26,469 | €26,560 | +€91 | +0.3% |
| Trade receivables | 40 | €25,410 | €26,386 | +€976 | +3.8% |
| Other amounts receivable | 41 | €1,059 | €175 | -€885 | -83.5% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €180,306 | €344,605 | +€164,299 | +91.1% |
| Deferred charges and accrued income | 490/1 | €116 | €120 | +€3 | +2.9% |
| Total equity and liabilities | 10/49 | €222,804 | €388,373 | +€165,570 | +74.3% |
| Equity | 10/15 | €181,929 | €367,026 | +€185,097 | +101.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €153,360 | €238,457 | +€85,097 | +55.5% |
| Distributable reserves | 133 | €153,360 | €238,457 | +€85,097 | +55.5% |
| Profit (loss) carried forward | 14 | €24,569 | €124,569 | +€100,000 | +407.0% |
| Amounts payable | 17/49 | €40,875 | €21,347 | -€19,528 | -47.8% |
| Amounts payable within one year | 42/48 | €40,875 | €21,347 | -€19,528 | -47.8% |
| Trade debts | 44 | €3,732 | €2,701 | -€1,031 | -27.6% |
| Suppliers | 440/4 | €3,732 | €2,701 | -€1,031 | -27.6% |
| Taxes, remuneration and social security | 45 | €29,001 | €17,126 | -€11,874 | -40.9% |
| Taxes | 450/3 | €29,001 | €17,126 | -€11,874 | -40.9% |
| Other amounts payable | 47/48 | €8,142 | €1,520 | -€6,622 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,453 | €1,452 | -€1 | -0.1% |
| Other operating charges | 640/8 | €28 | €5 | -€23 | -82.3% |
| Gross operating margin | 9900 | €245,711 | €253,112 | +€7,401 | +3.0% |
| Operating profit (loss) | 9901 | €244,230 | €251,655 | +€7,425 | +3.0% |
| Financial income | 75/76B | €213 | €1,253 | +€1,040 | +489.4% |
| Recurring financial income | 75 | €213 | €1,253 | +€1,040 | +489.4% |
| Financial charges | 65/66B | €10 | €152 | +€143 | +1498.3% |
| Recurring financial charges | 65 | €10 | €152 | +€143 | +1498.3% |
| Profit (loss) for the period before taxes | 9903 | €244,433 | €252,756 | +€8,322 | +3.4% |
| Income taxes | 67/77 | €66,505 | €67,658 | +€1,153 | +1.7% |
| Profit (loss) for the period | 9904 | €177,929 | €185,097 | +€7,169 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €177,929 | €185,097 | +€7,169 | +4.0% |
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 3 October 2026 via checked.be.