ALLEC: 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.
ALLEC
Largest movements
- Cash -€19,164
down €19,164 (-48.9%), from €39,209 to €20,046
mainly Contributions, distributions and other (-€25,000) and Investment in fixed assets (net) (-€8,901)
- Receivables within one year -€7,741
down €7,741 (-37.1%), from €20,876 to €13,135
of which Other amounts receivable: -€15,208
- Deferred charges and accrued income +€5,912
up €5,912 (+316%), from €1,872 to €7,785
- Tangible fixed assets +€4,708
up €4,708 (+38.8%), from €12,125 to €16,834
of which Assets under construction and advance payments: +€4,660
- Reserves -€28,297
down €28,297 (-41.7%), from €67,831 to €39,534
- Trade debts +€6,611
up €6,611 (+332%), from €1,989 to €8,600
- Tax, wage and social debts +€2,988
up €2,988 (+152%), from €1,967 to €4,955
of which Taxes: +€2,579
- Other debts +€2,210
new in 2026: €2,210
- Gross operating margin -€2,511
down €2,511 (-44.5%), from €5,645 to €3,134
- Depreciation +€682
up €682 (+18.3%), from €3,715 to €4,397
- Taxes -€649
down €649 (-51.8%), from €1,253 to €604
- Financial income -€570
down €570 (-98.0%), from €582 to €12
- Financial charges -€163
down €163 (-20.5%), from €796 to €633
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,287 | €57,799 | -€16,489 | -22.2% |
| Formation expenses | 20 | €204 | €0 | -€204 | -100% |
| Fixed assets | 21/28 | €12,125 | €16,834 | +€4,708 | +38.8% |
| Tangible fixed assets | 22/27 | €12,125 | €16,834 | +€4,708 | +38.8% |
| Plant, machinery and equipment | 23 | €8,806 | €6,134 | -€2,672 | -30.3% |
| Furniture and vehicles | 24 | €3,320 | €3,043 | -€277 | -8.3% |
| Other tangible fixed assets | 26 | - | €2,997 | +€2,997 | |
| Assets under construction and advance payments | 27 | - | €4,660 | +€4,660 | |
| Current assets | 29/58 | €61,958 | €40,965 | -€20,992 | -33.9% |
| Amounts receivable within one year | 40/41 | €20,876 | €13,135 | -€7,741 | -37.1% |
| Trade receivables | 40 | €5,668 | €13,135 | +€7,467 | +132% |
| Other amounts receivable | 41 | €15,208 | €0 | -€15,208 | -100% |
| Cash at bank and in hand | 54/58 | €39,209 | €20,046 | -€19,164 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,872 | €7,785 | +€5,912 | +316% |
| Total equity and liabilities | 10/49 | €74,287 | €57,799 | -€16,489 | -22.2% |
| Equity | 10/15 | €70,331 | €42,034 | -€28,297 | -40.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €67,831 | €39,534 | -€28,297 | -41.7% |
| Distributable reserves | 133 | €67,831 | €39,534 | -€28,297 | -41.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,956 | €15,765 | +€11,809 | +298% |
| Amounts payable within one year | 42/48 | €3,956 | €15,765 | +€11,809 | +298% |
| Trade debts | 44 | €1,989 | €8,600 | +€6,611 | +332% |
| Suppliers | 440/4 | €1,989 | €8,600 | +€6,611 | +332% |
| Taxes, remuneration and social security | 45 | €1,967 | €4,955 | +€2,988 | +152% |
| Taxes | 450/3 | €1,967 | €4,546 | +€2,579 | +131% |
| Remuneration and social security | 454/9 | - | €409 | +€409 | |
| Other amounts payable | 47/48 | - | €2,210 | +€2,210 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,715 | €4,397 | +€682 | +18.3% |
| Other operating charges | 640/8 | €794 | €810 | +€15 | +1.9% |
| Gross operating margin | 9900 | €5,645 | €3,134 | -€2,511 | -44.5% |
| Operating profit (loss) | 9901 | €1,135 | -€2,073 | -€3,208 | |
| Financial income | 75/76B | €582 | €12 | -€570 | -98.0% |
| Recurring financial income | 75 | €582 | €12 | -€570 | -98.0% |
| Financial charges | 65/66B | €796 | €633 | -€163 | -20.5% |
| Recurring financial charges | 65 | €796 | €633 | -€163 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €921 | -€2,694 | -€3,614 | |
| Income taxes | 67/77 | €1,253 | €604 | -€649 | -51.8% |
| Profit (loss) for the period | 9904 | -€332 | -€3,297 | -€2,965 | -893% |
| Profit (loss) for the period to be appropriated | 9905 | -€332 | -€3,297 | -€2,965 | -893% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.