ALLEA: 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.
ALLEA
Largest movements
- Intangible fixed assets -€30,000
down €30,000 (-76.2%), from €39,375 to €9,375
- Cash +€17,630
up €17,630 (+26.4%), from €66,741 to €84,371
mainly Depreciation (+€34,313) and Net result for the year (+€16,790)
- Current investments -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Receivables within one year -€5,087
down €5,087 (-12.4%), from €40,912 to €35,825
of which Trade receivables: -€9,884
- Receivables after one year -€3,430
down €3,430 (-12.9%), from €26,686 to €23,255
- Reserves -€29,000
down €29,000 (-18.6%), from €156,000 to €127,000
- Gross operating margin +€20,192
up €20,192 (+49.0%), from €41,243 to €61,434
- Taxes +€5,498
up €5,498 (+255%), from €2,157 to €7,655
- Financial income +€657
up €657 (+56.4%), from €1,165 to €1,821
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 | €205,074 | €175,346 | -€29,728 | -14.5% |
| Fixed assets | 21/28 | €49,560 | €20,142 | -€29,418 | -59.4% |
| Intangible fixed assets | 21 | €39,375 | €9,375 | -€30,000 | -76.2% |
| Tangible fixed assets | 22/27 | €10,185 | €10,767 | +€582 | +5.7% |
| Furniture and vehicles | 24 | €9,365 | €6,395 | -€2,970 | -31.7% |
| Other tangible fixed assets | 26 | €820 | €4,372 | +€3,552 | +433% |
| Current assets | 29/58 | €155,514 | €155,204 | -€310 | -0.2% |
| Amounts receivable after more than one year | 29 | €26,686 | €23,255 | -€3,430 | -12.9% |
| Other amounts receivable | 291 | €26,686 | €23,255 | -€3,430 | -12.9% |
| Amounts receivable within one year | 40/41 | €40,912 | €35,825 | -€5,087 | -12.4% |
| Trade receivables | 40 | €20,960 | €11,077 | -€9,884 | -47.2% |
| Other amounts receivable | 41 | €19,952 | €24,748 | +€4,796 | +24.0% |
| Current investments | 50/53 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €66,741 | €84,371 | +€17,630 | +26.4% |
| Deferred charges and accrued income | 490/1 | €1,175 | €1,752 | +€577 | +49.1% |
| Total equity and liabilities | 10/49 | €205,074 | €175,346 | -€29,728 | -14.5% |
| Equity | 10/15 | €189,934 | €161,724 | -€28,210 | -14.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €156,000 | €127,000 | -€29,000 | -18.6% |
| Distributable reserves | 133 | €156,000 | €127,000 | -€29,000 | -18.6% |
| Profit (loss) carried forward | 14 | €13,474 | €14,264 | +€790 | +5.9% |
| Amounts payable | 17/49 | €15,140 | €13,622 | -€1,519 | -10.0% |
| Amounts payable within one year | 42/48 | €13,796 | €13,622 | -€174 | -1.3% |
| Trade debts | 44 | €3,774 | €2,093 | -€1,681 | -44.5% |
| Suppliers | 440/4 | €3,774 | €2,093 | -€1,681 | -44.5% |
| Taxes, remuneration and social security | 45 | €5,471 | €6,029 | +€557 | +10.2% |
| Taxes | 450/3 | €5,471 | €6,029 | +€557 | +10.2% |
| Other amounts payable | 47/48 | €4,550 | €5,500 | +€950 | +20.9% |
| Accrued charges and deferred income | 492/3 | €1,344 | - | -€1,344 | |
| Non-recurring operating income | 76A | €5,415 | - | -€5,415 | |
| Remuneration, social security and pensions | 62 | €3,540 | €3,540 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,459 | €34,313 | -€146 | -0.4% |
| Other operating charges | 640/8 | €393 | €400 | +€7 | +1.7% |
| Non-recurring operating charges | 66A | €137 | €251 | +€114 | +82.9% |
| Gross operating margin | 9900 | €41,243 | €61,434 | +€20,192 | +49.0% |
| Operating profit (loss) | 9901 | €2,713 | €22,930 | +€20,217 | +745% |
| Financial income | 75/76B | €1,165 | €1,821 | +€657 | +56.4% |
| Recurring financial income | 75 | €1,165 | €1,821 | +€657 | +56.4% |
| Financial charges | 65/66B | €288 | €306 | +€18 | +6.3% |
| Recurring financial charges | 65 | €288 | €306 | +€18 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €3,590 | €24,445 | +€20,856 | +581% |
| Income taxes | 67/77 | €2,157 | €7,655 | +€5,498 | +255% |
| Profit (loss) for the period | 9904 | €1,433 | €16,790 | +€15,358 | +1,072% |
| Profit (loss) for the period to be appropriated | 9905 | €1,433 | €16,790 | +€15,358 | +1,072% |
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 31 October 2026 via checked.be.