ALLECTUS: 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.
ALLECTUS
Largest movements
- Tangible fixed assets -€46,553
down €46,553 (-31.8%), from €146,537 to €99,984
of which Furniture and vehicles: -€44,378
- Receivables within one year +€40,767
up €40,767 (+51.6%), from €79,000 to €119,767
of which Other amounts receivable: +€25,113
- Cash +€18,765
up €18,765 (+7.4%), from €254,517 to €273,282
mainly Depreciation (+€46,553) and Other debts (+€9,579)
- Debts after one year -€10,634
down €10,634 (-16.4%), from €64,987 to €54,353
- Other debts +€9,579
up €9,579 (+5.6%), from €169,861 to €179,440
- Reserves +€7,561
up €7,561 (+2.6%), from €294,531 to €302,092
of which Distributable reserves: +€7,561
- Accrued charges and deferred income +€6,354
up €6,354 (+193.7%), from €3,280 to €9,634
- Gross operating margin -€41,936
down €41,936 (-34.8%), from €120,594 to €78,658
- Depreciation +€30,783
up €30,783 (+195.2%), from €15,770 to €46,553
- Taxes -€18,153
down €18,153 (-78.4%), from €23,153 to €5,000
- Financial charges +€7,372
up €7,372 (+91.5%), from €8,054 to €15,426
- Other operating charges -€1,287
down €1,287 (-44.3%), from €2,904 to €1,618
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 | €570,054 | €583,032 | +€12,979 | +2.3% |
| Fixed assets | 21/28 | €236,537 | €189,984 | -€46,553 | -19.7% |
| Tangible fixed assets | 22/27 | €146,537 | €99,984 | -€46,553 | -31.8% |
| Land and buildings | 22 | €51,369 | €49,845 | -€1,524 | -3.0% |
| Plant, machinery and equipment | 23 | €651 | - | -€651 | |
| Furniture and vehicles | 24 | €94,517 | €50,139 | -€44,378 | -47.0% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €333,517 | €393,049 | +€59,532 | +17.8% |
| Amounts receivable within one year | 40/41 | €79,000 | €119,767 | +€40,767 | +51.6% |
| Trade receivables | 40 | - | €15,654 | +€15,654 | |
| Other amounts receivable | 41 | €79,000 | €104,113 | +€25,113 | +31.8% |
| Cash at bank and in hand | 54/58 | €254,517 | €273,282 | +€18,765 | +7.4% |
| Total equity and liabilities | 10/49 | €570,054 | €583,032 | +€12,979 | +2.3% |
| Equity | 10/15 | €313,131 | €320,692 | +€7,561 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €294,531 | €302,092 | +€7,561 | +2.6% |
| 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 | €292,671 | €300,232 | +€7,561 | +2.6% |
| Amounts payable | 17/49 | €256,923 | €262,341 | +€5,418 | +2.1% |
| Amounts payable after more than one year | 17 | €64,987 | €54,353 | -€10,634 | -16.4% |
| Financial debts | 170/4 | €64,987 | €54,353 | -€10,634 | -16.4% |
| Amounts payable within one year | 42/48 | €188,656 | €198,354 | +€9,698 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €10,406 | €10,634 | +€228 | +2.2% |
| Trade debts | 44 | €4,439 | €4,151 | -€287 | -6.5% |
| Suppliers | 440/4 | €4,439 | €4,151 | -€287 | -6.5% |
| Taxes, remuneration and social security | 45 | €3,950 | €4,129 | +€178 | +4.5% |
| Taxes | 450/3 | €1,842 | €4,129 | +€2,287 | +124.2% |
| Remuneration and social security | 454/9 | €2,109 | - | -€2,109 | |
| Other amounts payable | 47/48 | €169,861 | €179,440 | +€9,579 | +5.6% |
| Accrued charges and deferred income | 492/3 | €3,280 | €9,634 | +€6,354 | +193.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,770 | €46,553 | +€30,783 | +195.2% |
| Other operating charges | 640/8 | €2,904 | €1,618 | -€1,287 | -44.3% |
| Non-recurring operating charges | 66A | - | €2,500 | +€2,500 | |
| Gross operating margin | 9900 | €120,594 | €78,658 | -€41,936 | -34.8% |
| Operating profit (loss) | 9901 | €101,919 | €27,987 | -€73,932 | -72.5% |
| Financial income | 75/76B | €176 | - | -€176 | |
| Recurring financial income | 75 | €176 | - | -€176 | |
| Financial charges | 65/66B | €8,054 | €15,426 | +€7,372 | +91.5% |
| Recurring financial charges | 65 | €8,054 | €15,426 | +€7,372 | +91.5% |
| Profit (loss) for the period before taxes | 9903 | €94,041 | €12,561 | -€81,480 | -86.6% |
| Income taxes | 67/77 | €23,153 | €5,000 | -€18,153 | -78.4% |
| Profit (loss) for the period | 9904 | €70,887 | €7,561 | -€63,326 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,887 | €7,561 | -€63,326 | -89.3% |
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 11 October 2026 via checked.be.