ALLELUIAS: 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.
ALLELUIAS
Largest movements
- Receivables within one year -€30,773
down €30,773 (-22.2%), from €138,872 to €108,099
of which Other amounts receivable: -€38,851
- Tangible fixed assets +€26,337
up €26,337 (+85.9%), from €30,653 to €56,990
of which Furniture and vehicles: +€29,058
- Cash -€6,203
down €6,203 (-4.8%), from €129,651 to €123,448
mainly Trade debts (-€37,016) and Investment in fixed assets (net) (-€36,854)
- Profit (loss) carried forward +€47,972
up €47,972 (+39.9%), from €120,334 to €168,306
- Trade debts -€37,016
down €37,016 (-72.8%), from €50,879 to €13,863
- Reserves -€30,000
down €30,000 (-24.2%), from €123,720 to €93,720
of which Distributable reserves: -€30,000
- Tax, wage and social debts +€3,881
up €3,881 (+34.1%), from €11,382 to €15,263
- Gross operating margin -€17,036
down €17,036 (-18.9%), from €90,242 to €73,206
- Taxes +€4,626
up €4,626 (+39.6%), from €11,674 to €16,299
- Financial income -€1,306
down €1,306 (-25.0%), from €5,217 to €3,912
- Depreciation +€931
up €931 (+8.7%), from €10,691 to €11,622
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 | €331,214 | €319,204 | -€12,011 | -3.6% |
| Fixed assets | 21/28 | €35,712 | €60,944 | +€25,232 | +70.7% |
| Intangible fixed assets | 21 | €4,655 | €3,550 | -€1,105 | -23.7% |
| Tangible fixed assets | 22/27 | €30,653 | €56,990 | +€26,337 | +85.9% |
| Furniture and vehicles | 24 | €18,043 | €47,101 | +€29,058 | +161% |
| Other tangible fixed assets | 26 | €12,610 | €9,889 | -€2,721 | -21.6% |
| Financial fixed assets | 28 | €404 | €404 | = | 0.0% |
| Current assets | 29/58 | €295,502 | €258,260 | -€37,242 | -12.6% |
| Amounts receivable after more than one year | 29 | €24,500 | €24,500 | = | 0.0% |
| Other amounts receivable | 291 | €24,500 | €24,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €138,872 | €108,099 | -€30,773 | -22.2% |
| Trade receivables | 40 | €54,370 | €62,449 | +€8,079 | +14.9% |
| Other amounts receivable | 41 | €84,501 | €45,650 | -€38,851 | -46.0% |
| Cash at bank and in hand | 54/58 | €129,651 | €123,448 | -€6,203 | -4.8% |
| Deferred charges and accrued income | 490/1 | €980 | €713 | -€267 | -27.2% |
| Total equity and liabilities | 10/49 | €331,214 | €319,204 | -€12,011 | -3.6% |
| Equity | 10/15 | €256,454 | €274,426 | +€17,972 | +7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €123,720 | €93,720 | -€30,000 | -24.2% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Profit (loss) carried forward | 14 | €120,334 | €168,306 | +€47,972 | +39.9% |
| Amounts payable | 17/49 | €74,760 | €44,778 | -€29,982 | -40.1% |
| Amounts payable within one year | 42/48 | €62,260 | €29,126 | -€33,135 | -53.2% |
| Trade debts | 44 | €50,879 | €13,863 | -€37,016 | -72.8% |
| Suppliers | 440/4 | €50,879 | €13,863 | -€37,016 | -72.8% |
| Taxes, remuneration and social security | 45 | €11,382 | €15,263 | +€3,881 | +34.1% |
| Taxes | 450/3 | €11,382 | €15,263 | +€3,881 | +34.1% |
| Accrued charges and deferred income | 492/3 | €12,500 | €15,653 | +€3,153 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,691 | €11,622 | +€931 | +8.7% |
| Other operating charges | 640/8 | €672 | €873 | +€201 | +29.9% |
| Gross operating margin | 9900 | €90,242 | €73,206 | -€17,036 | -18.9% |
| Operating profit (loss) | 9901 | €78,879 | €60,711 | -€18,168 | -23.0% |
| Financial income | 75/76B | €5,217 | €3,912 | -€1,306 | -25.0% |
| Recurring financial income | 75 | €5,217 | €3,912 | -€1,306 | -25.0% |
| Financial charges | 65/66B | €1,140 | €351 | -€789 | -69.2% |
| Recurring financial charges | 65 | €1,140 | €351 | -€789 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €82,956 | €64,271 | -€18,685 | -22.5% |
| Income taxes | 67/77 | €11,674 | €16,299 | +€4,626 | +39.6% |
| Profit (loss) for the period | 9904 | €71,282 | €47,972 | -€23,310 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,282 | €47,972 | -€23,310 | -32.7% |
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 17 October 2026 via checked.be.