ALLEGRO: what changed
Two fiscal 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.
ALLEGRO
Largest movements
- Cash +€352,562
up €352,562 (+1322.5%), from €26,659 to €379,221
mainly Net result for the year (+€382,915) and Tax, wage and social debts (+€26,444)
- Receivables within one year +€58,769
up €58,769 (+586.7%), from €10,017 to €68,786
of which Trade receivables: +€60,104
- Reserves +€382,915
up €382,915 (+168.1%), from €227,765 to €610,679
of which Distributable reserves: +€382,915
- Tax, wage and social debts +€26,444
up €26,444 (+165.5%), from €15,974 to €42,418
- Financial income +€399,967
new in 2024: €399,967
- Taxes +€38,739
up €38,739 (+775.3%), from €4,997 to €43,736
- Gross operating margin +€5,695
up €5,695 (+26.0%), from €21,891 to €27,586
- Other operating charges -€2,706
down €2,706 (-85.1%), from €3,178 to €473
- Depreciation -€1,224
down €1,224 (-100.0%), from €1,224 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €364,648 | €775,979 | +€411,331 | +112.8% |
| Fixed assets | 21/28 | €327,972 | €327,972 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €327,972 | €327,972 | = | 0.0% |
| Current assets | 29/58 | €36,676 | €448,007 | +€411,331 | +1121.5% |
| Amounts receivable within one year | 40/41 | €10,017 | €68,786 | +€58,769 | +586.7% |
| Trade receivables | 40 | €6,050 | €66,154 | +€60,104 | +993.5% |
| Other amounts receivable | 41 | €3,967 | €2,632 | -€1,335 | -33.7% |
| Cash at bank and in hand | 54/58 | €26,659 | €379,221 | +€352,562 | +1322.5% |
| Total equity and liabilities | 10/49 | €364,648 | €775,979 | +€411,331 | +112.8% |
| Equity | 10/15 | €341,789 | €724,704 | +€382,915 | +112.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €227,765 | €610,679 | +€382,915 | +168.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €327 | €327 | = | 0.0% |
| Distributable reserves | 133 | €225,438 | €608,352 | +€382,915 | +169.9% |
| Profit (loss) carried forward | 14 | €94,025 | €94,025 | = | 0.0% |
| Amounts payable | 17/49 | €22,858 | €51,275 | +€28,417 | +124.3% |
| Amounts payable within one year | 42/48 | €22,858 | €51,275 | +€28,417 | +124.3% |
| Trade debts | 44 | €6,885 | €1,512 | -€5,373 | -78.0% |
| Suppliers | 440/4 | €6,885 | €1,512 | -€5,373 | -78.0% |
| Taxes, remuneration and social security | 45 | €15,974 | €42,418 | +€26,444 | +165.5% |
| Taxes | 450/3 | €15,974 | €42,418 | +€26,444 | +165.5% |
| Other amounts payable | 47/48 | €0 | €7,345 | +€7,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €0 | -€1,224 | -100.0% |
| Other operating charges | 640/8 | €3,178 | €473 | -€2,706 | -85.1% |
| Gross operating margin | 9900 | €21,891 | €27,586 | +€5,695 | +26.0% |
| Operating profit (loss) | 9901 | €17,488 | €27,113 | +€9,625 | +55.0% |
| Financial income | 75/76B | - | €399,967 | +€399,967 | |
| Recurring financial income | 75 | - | €399,967 | +€399,967 | |
| Financial charges | 65/66B | €183 | €429 | +€246 | +134.4% |
| Recurring financial charges | 65 | €183 | €429 | +€246 | +134.4% |
| Profit (loss) for the period before taxes | 9903 | €17,305 | €426,651 | +€409,345 | +2365.4% |
| Income taxes | 67/77 | €4,997 | €43,736 | +€38,739 | +775.3% |
| Profit (loss) for the period | 9904 | €12,309 | €382,915 | +€370,606 | +3010.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,309 | €382,915 | +€370,606 | +3010.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.