Allegra-Nova: 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.
Allegra-Nova
Largest movements
- Tangible fixed assets -€3,260
down €3,260 (-20.5%), from €15,939 to €12,679
- Cash -€2,184
down €2,184 (-27.8%), from €7,849 to €5,665
mainly Contributions, distributions and other (-€6,737) and Other debts (-€4,413)
- Receivables within one year -€670
down €670 (-100%), from €670 to €0
- Profit (loss) carried forward +€8,603
up €8,603 (+37.0%), from -€23,248 to -€14,645
- Reserves -€6,737
down €6,737 (-79.6%), from €8,459 to €1,722
- Other debts -€4,413
down €4,413 (-35.5%), from €12,425 to €8,012
- Trade debts -€1,931
down €1,931 (-52.3%), from €3,689 to €1,759
- Current portion of long-term debt -€1,703
down €1,703 (-100%), from €1,703 to €0
- Gross operating margin -€372
down €372 (-2.1%), from €17,459 to €17,087
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 | €28,026 | €22,141 | -€5,885 | -21.0% |
| Fixed assets | 21/28 | €15,939 | €12,679 | -€3,260 | -20.5% |
| Tangible fixed assets | 22/27 | €15,939 | €12,679 | -€3,260 | -20.5% |
| Plant, machinery and equipment | 23 | €15,939 | €12,679 | -€3,260 | -20.5% |
| Current assets | 29/58 | €12,087 | €9,463 | -€2,624 | -21.7% |
| Amounts receivable within one year | 40/41 | €670 | €0 | -€670 | -100% |
| Trade receivables | 40 | €670 | €0 | -€670 | -100% |
| Cash at bank and in hand | 54/58 | €7,849 | €5,665 | -€2,184 | -27.8% |
| Deferred charges and accrued income | 490/1 | €3,568 | €3,798 | +€230 | +6.4% |
| Total equity and liabilities | 10/49 | €28,026 | €22,141 | -€5,885 | -21.0% |
| Equity | 10/15 | €9,551 | €11,417 | +€1,865 | +19.5% |
| Contributions | 10/11 | €24,340 | €24,340 | = | 0.0% |
| Reserves | 13 | €8,459 | €1,722 | -€6,737 | -79.6% |
| Distributable reserves | 133 | €8,459 | €1,722 | -€6,737 | -79.6% |
| Profit (loss) carried forward | 14 | -€23,248 | -€14,645 | +€8,603 | +37.0% |
| Amounts payable | 17/49 | €18,474 | €10,725 | -€7,750 | -41.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,474 | €10,725 | -€7,750 | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €1,703 | €0 | -€1,703 | -100% |
| Trade debts | 44 | €3,689 | €1,759 | -€1,931 | -52.3% |
| Suppliers | 440/4 | €3,689 | €1,759 | -€1,931 | -52.3% |
| Taxes, remuneration and social security | 45 | €658 | €954 | +€296 | +45.1% |
| Taxes | 450/3 | €658 | €954 | +€296 | +45.1% |
| Other amounts payable | 47/48 | €12,425 | €8,012 | -€4,413 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,241 | €3,260 | +€20 | +0.6% |
| Other operating charges | 640/8 | €5,082 | €5,051 | -€31 | -0.6% |
| Gross operating margin | 9900 | €17,459 | €17,087 | -€372 | -2.1% |
| Operating profit (loss) | 9901 | €9,136 | €8,776 | -€360 | -3.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €225 | €173 | -€52 | -23.0% |
| Recurring financial charges | 65 | €225 | €173 | -€52 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €8,912 | €8,603 | -€309 | -3.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €8,912 | €8,603 | -€309 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,912 | €8,603 | -€309 | -3.5% |
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 25 October 2026 via checked.be.