Allegria: 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.
Allegria
Largest movements
- Receivables within one year -€25,602
down €25,602 (-98.5%), from €26,000 to €398
of which Other amounts receivable: -€25,677
- Tangible fixed assets -€9,171
down €9,171 (-3.2%), from €283,613 to €274,442
- Other debts -€21,779
down €21,779 (-17.8%), from €122,387 to €100,608
- Debts after one year -€19,360
down €19,360 (-38.9%), from €49,775 to €30,415
- Reserves +€14,646
up €14,646 (+15.6%), from €93,913 to €108,559
of which Distributable reserves: +€14,646
- Tax, wage and social debts -€11,144
down €11,144 (-59.8%), from €18,629 to €7,485
- Gross operating margin -€22,425
down €22,425 (-38.8%), from €57,807 to €35,382
- Taxes -€4,863
down €4,863 (-39.3%), from €12,378 to €7,515
- Depreciation -€4,573
down €4,573 (-33.3%), from €13,744 to €9,171
- Financial charges -€2,921
down €2,921 (-53.3%), from €5,477 to €2,556
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 | €309,653 | €275,079 | -€34,574 | -11.2% |
| Fixed assets | 21/28 | €283,613 | €274,442 | -€9,171 | -3.2% |
| Tangible fixed assets | 22/27 | €283,613 | €274,442 | -€9,171 | -3.2% |
| Land and buildings | 22 | €283,613 | €274,442 | -€9,171 | -3.2% |
| Current assets | 29/58 | €26,039 | €636 | -€25,403 | -97.6% |
| Amounts receivable within one year | 40/41 | €26,000 | €398 | -€25,602 | -98.5% |
| Trade receivables | 40 | €0 | €75 | +€75 | |
| Other amounts receivable | 41 | €26,000 | €323 | -€25,677 | -98.8% |
| Cash at bank and in hand | 54/58 | €39 | €239 | +€199 | +505.4% |
| Total equity and liabilities | 10/49 | €309,653 | €275,079 | -€34,574 | -11.2% |
| Equity | 10/15 | €100,113 | €114,759 | +€14,646 | +14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,913 | €108,559 | +€14,646 | +15.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €93,913 | €108,559 | +€14,646 | +15.6% |
| Amounts payable | 17/49 | €209,539 | €160,319 | -€49,220 | -23.5% |
| Amounts payable after more than one year | 17 | €49,775 | €30,415 | -€19,360 | -38.9% |
| Financial debts | 170/4 | €49,775 | €30,415 | -€19,360 | -38.9% |
| Amounts payable within one year | 42/48 | €159,764 | €128,913 | -€30,851 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €18,657 | €19,360 | +€703 | +3.8% |
| Trade debts | 44 | €91 | €1,459 | +€1,369 | +1508.2% |
| Suppliers | 440/4 | €91 | €1,459 | +€1,369 | +1508.2% |
| Taxes, remuneration and social security | 45 | €18,629 | €7,485 | -€11,144 | -59.8% |
| Taxes | 450/3 | €18,629 | €7,485 | -€11,144 | -59.8% |
| Other amounts payable | 47/48 | €122,387 | €100,608 | -€21,779 | -17.8% |
| Accrued charges and deferred income | 492/3 | - | €991 | +€991 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,744 | €9,171 | -€4,573 | -33.3% |
| Other operating charges | 640/8 | €1,450 | €1,494 | +€44 | +3.0% |
| Gross operating margin | 9900 | €57,807 | €35,382 | -€22,425 | -38.8% |
| Operating profit (loss) | 9901 | €42,613 | €24,717 | -€17,896 | -42.0% |
| Financial charges | 65/66B | €5,477 | €2,556 | -€2,921 | -53.3% |
| Recurring financial charges | 65 | €5,477 | €2,556 | -€2,921 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €37,136 | €22,161 | -€14,975 | -40.3% |
| Income taxes | 67/77 | €12,378 | €7,515 | -€4,863 | -39.3% |
| Profit (loss) for the period | 9904 | €24,758 | €14,646 | -€10,112 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,758 | €14,646 | -€10,112 | -40.8% |
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 9 October 2026 via checked.be.