ALLELU: 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.
ALLELU
Largest movements
- Tangible fixed assets +€42,054
up €42,054 (+3.9%), from €1.1m to €1.1m
of which Leasing and similar rights: +€81,145
- Cash +€29,846
up €29,846 (+316.4%), from €9,433 to €39,279
mainly Net result for the year (+€59,821) and Depreciation (+€48,311)
- Profit (loss) carried forward +€59,821
up €59,821, from -€57,410 to €2,411
- Current portion of long-term debt +€17,502
up €17,502 (+22.8%), from €76,739 to €94,240
- Debts after one year -€13,344
down €13,344 (-1.6%), from €809,198 to €795,854
- Gross operating margin +€20,384
up €20,384 (+18.9%), from €108,124 to €128,508
- Depreciation +€5,458
up €5,458 (+12.7%), from €42,852 to €48,311
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 | €1,109,431 | €1,176,251 | +€66,820 | +6.0% |
| Fixed assets | 21/28 | €1,076,612 | €1,118,665 | +€42,054 | +3.9% |
| Tangible fixed assets | 22/27 | €1,075,612 | €1,117,665 | +€42,054 | +3.9% |
| Land and buildings | 22 | €1,068,248 | €1,027,028 | -€41,221 | -3.9% |
| Plant, machinery and equipment | 23 | €5,682 | €8,204 | +€2,522 | +44.4% |
| Furniture and vehicles | 24 | €1,682 | €1,288 | -€393 | -23.4% |
| Leasing and similar rights | 25 | - | €81,145 | +€81,145 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €32,819 | €57,585 | +€24,766 | +75.5% |
| Amounts receivable within one year | 40/41 | €22,807 | €15,683 | -€7,124 | -31.2% |
| Trade receivables | 40 | €22,807 | €597 | -€22,210 | -97.4% |
| Other amounts receivable | 41 | - | €15,086 | +€15,086 | |
| Cash at bank and in hand | 54/58 | €9,433 | €39,279 | +€29,846 | +316.4% |
| Deferred charges and accrued income | 490/1 | €579 | €2,623 | +€2,044 | +352.9% |
| Total equity and liabilities | 10/49 | €1,109,431 | €1,176,251 | +€66,820 | +6.0% |
| Equity | 10/15 | -€45,010 | €14,811 | +€59,821 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,410 | €2,411 | +€59,821 | |
| Amounts payable | 17/49 | €1,154,441 | €1,161,439 | +€6,999 | +0.6% |
| Amounts payable after more than one year | 17 | €809,198 | €795,854 | -€13,344 | -1.6% |
| Financial debts | 170/4 | €809,198 | €795,854 | -€13,344 | -1.6% |
| Amounts payable within one year | 42/48 | €345,242 | €365,585 | +€20,343 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €76,739 | €94,240 | +€17,502 | +22.8% |
| Trade debts | 44 | €726 | €3,836 | +€3,110 | +428.3% |
| Suppliers | 440/4 | €726 | €3,836 | +€3,110 | +428.3% |
| Taxes, remuneration and social security | 45 | €17,272 | €14,092 | -€3,180 | -18.4% |
| Taxes | 450/3 | €13,849 | €10,669 | -€3,180 | -23.0% |
| Remuneration and social security | 454/9 | €3,423 | €3,423 | = | 0.0% |
| Other amounts payable | 47/48 | €250,506 | €253,418 | +€2,911 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,852 | €48,311 | +€5,458 | +12.7% |
| Other operating charges | 640/8 | €3,752 | €4,621 | +€869 | +23.2% |
| Gross operating margin | 9900 | €108,124 | €128,508 | +€20,384 | +18.9% |
| Operating profit (loss) | 9901 | €61,520 | €75,577 | +€14,057 | +22.8% |
| Financial income | 75/76B | €12 | €15 | +€3 | +24.4% |
| Recurring financial income | 75 | €12 | €15 | +€3 | +24.4% |
| Financial charges | 65/66B | €15,973 | €15,696 | -€277 | -1.7% |
| Recurring financial charges | 65 | €15,973 | €15,696 | -€277 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €45,559 | €59,896 | +€14,337 | +31.5% |
| Income taxes | 67/77 | - | €75 | +€75 | |
| Profit (loss) for the period | 9904 | €45,559 | €59,821 | +€14,262 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,559 | €59,821 | +€14,262 | +31.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.