ALLCOAT FACILITIES: 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.
ALLCOAT FACILITIES
Largest movements
- Receivables within one year +€456,831
up €456,831 (+194%), from €235,909 to €692,740
of which Other amounts receivable: +€369,025
- Tangible fixed assets +€273,099
up €273,099 (+9.2%), from €3.0m to €3.3m
of which Leasing and similar rights: +€2.0m
- Cash +€197,584
up €197,584 (+144%), from €137,273 to €334,857
mainly Debts after one year (+€1.7m) and Depreciation (+€370,575)
- Debts after one year +€1.7m
up €1.7m (+365%), from €465,985 to €2.2m
- Trade debts -€716,843
down €716,843 (-99.9%), from €717,361 to €518
- Other debts -€375,000
down €375,000 (-100%), from €375,000 to €0
- Reserves +€153,908
up €153,908 (+12.5%), from €1.2m to €1.4m
of which Distributable reserves: +€153,908
- Current portion of long-term debt +€92,828
up €92,828 (+44.1%), from €210,481 to €303,308
- Depreciation -€164,126
down €164,126 (-30.7%), from €534,701 to €370,575
- Gross operating margin -€90,973
down €90,973 (-13.7%), from €664,165 to €573,192
- Taxes +€36,112
up €36,112, from -€4,381 to €31,731
- Financial income -€25,067
down €25,067 (-51.7%), from €48,443 to €23,377
- Financial charges +€22,540
up €22,540 (+109%), from €20,641 to €43,181
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 | €3,356,043 | €4,283,557 | +€927,514 | +27.6% |
| Fixed assets | 21/28 | €2,982,861 | €3,255,960 | +€273,099 | +9.2% |
| Tangible fixed assets | 22/27 | €2,982,861 | €3,255,960 | +€273,099 | +9.2% |
| Plant, machinery and equipment | 23 | €1,178,953 | €1,234,747 | +€55,794 | +4.7% |
| Furniture and vehicles | 24 | €24,731 | €13,112 | -€11,619 | -47.0% |
| Leasing and similar rights | 25 | - | €2,008,101 | +€2.0m | |
| Assets under construction and advance payments | 27 | €1,779,176 | €0 | -€1.8m | -100% |
| Current assets | 29/58 | €373,182 | €1,027,597 | +€654,415 | +175% |
| Amounts receivable within one year | 40/41 | €235,909 | €692,740 | +€456,831 | +194% |
| Trade receivables | 40 | €13,436 | €101,242 | +€87,806 | +654% |
| Other amounts receivable | 41 | €222,473 | €591,498 | +€369,025 | +166% |
| Cash at bank and in hand | 54/58 | €137,273 | €334,857 | +€197,584 | +144% |
| Total equity and liabilities | 10/49 | €3,356,043 | €4,283,557 | +€927,514 | +27.6% |
| Equity | 10/15 | €1,573,481 | €1,789,888 | +€216,407 | +13.8% |
| Contributions | 10/11 | €162,756 | €162,756 | = | 0.0% |
| Capital | 10 | €162,756 | €162,756 | = | 0.0% |
| Issued capital | 100 | €162,756 | €162,756 | = | 0.0% |
| Reserves | 13 | €1,228,224 | €1,382,132 | +€153,908 | +12.5% |
| Non-distributable reserves | 130/1 | €16,438 | €16,438 | = | 0.0% |
| Legal reserve | 130 | €16,276 | €16,276 | = | 0.0% |
| Reserves not available under the articles | 1311 | €162 | €162 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,497 | €7,497 | = | 0.0% |
| Distributable reserves | 133 | €1,204,290 | €1,358,197 | +€153,908 | +12.8% |
| Investment grants | 15 | €182,500 | €244,999 | +€62,500 | +34.2% |
| Provisions and deferred taxes | 16 | €12,235 | €8,348 | -€3,887 | -31.8% |
| Deferred taxes | 168 | €12,235 | €8,348 | -€3,887 | -31.8% |
| Amounts payable | 17/49 | €1,770,327 | €2,485,321 | +€714,994 | +40.4% |
| Amounts payable after more than one year | 17 | €465,985 | €2,168,264 | +€1.7m | +365% |
| Financial debts | 170/4 | €465,985 | €2,168,264 | +€1.7m | +365% |
| Amounts payable within one year | 42/48 | €1,302,841 | €315,557 | -€987,284 | -75.8% |
| Current portion of amounts payable after more than one year | 42 | €210,481 | €303,308 | +€92,828 | +44.1% |
| Trade debts | 44 | €717,361 | €518 | -€716,843 | -99.9% |
| Suppliers | 440/4 | €717,361 | €518 | -€716,843 | -99.9% |
| Taxes, remuneration and social security | 45 | - | €11,731 | +€11,731 | |
| Taxes | 450/3 | - | €11,731 | +€11,731 | |
| Other amounts payable | 47/48 | €375,000 | €0 | -€375,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €20,000 | €0 | -€20,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €534,701 | €370,575 | -€164,126 | -30.7% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | €664,165 | €573,192 | -€90,973 | -13.7% |
| Operating profit (loss) | 9901 | €128,434 | €201,556 | +€73,122 | +56.9% |
| Financial income | 75/76B | €48,443 | €23,377 | -€25,067 | -51.7% |
| Recurring financial income | 75 | €48,443 | €23,377 | -€25,067 | -51.7% |
| Financial charges | 65/66B | €20,641 | €43,181 | +€22,540 | +109% |
| Recurring financial charges | 65 | €20,641 | €43,181 | +€22,540 | +109% |
| Profit (loss) for the period before taxes | 9903 | €156,236 | €181,751 | +€25,516 | +16.3% |
| Transfer from deferred taxes | 780 | €36,319 | €3,887 | -€32,432 | -89.3% |
| Income taxes | 67/77 | -€4,381 | €31,731 | +€36,112 | |
| Profit (loss) for the period | 9904 | €196,937 | €153,908 | -€43,029 | -21.8% |
| Transfer from tax-exempt reserves | 789 | €78,023 | €0 | -€78,023 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €274,960 | €153,908 | -€121,052 | -44.0% |
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 17 October 2026 via checked.be.