ALLEMS COMPUTERS: 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.
ALLEMS COMPUTERS
Largest movements
- Current investments +€24,506
up €24,506 (+96.1%), from €25,494 to €50,000
- Cash -€18,005
down €18,005 (-54.5%), from €33,053 to €15,048
mainly Current investments (-€24,506) and Trade debts (-€2,337)
- Tangible fixed assets -€10,037
down €10,037 (-26.3%), from €38,140 to €28,103
- Trade debts -€2,337
down €2,337 (-61.7%), from €3,790 to €1,453
- Profit (loss) carried forward -€2,015
down €2,015 (-3.0%), from €68,247 to €66,232
- Financial income +€12,299
up €12,299 (+2333.8%), from €527 to €12,826
- Depreciation +€7,947
up €7,947 (+380.2%), from €2,090 to €10,037
- Gross operating margin -€1,855
down €1,855 (-161.2%), from -€1,151 to -€3,006
- Financial charges +€893
up €893 (+850.5%), from €105 to €998
- Other operating charges -€455
no longer reported in 2026 (was €455)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,635 | €95,785 | -€4,850 | -4.8% |
| Fixed assets | 21/28 | €38,264 | €28,227 | -€10,037 | -26.2% |
| Tangible fixed assets | 22/27 | €38,140 | €28,103 | -€10,037 | -26.3% |
| Furniture and vehicles | 24 | €38,140 | €28,103 | -€10,037 | -26.3% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €62,371 | €67,558 | +€5,187 | +8.3% |
| Stocks and contracts in progress | 3 | €1,912 | €1,404 | -€508 | -26.6% |
| Stocks | 30/36 | €1,912 | €1,404 | -€508 | -26.6% |
| Amounts receivable within one year | 40/41 | €1,912 | €1,106 | -€806 | -42.2% |
| Trade receivables | 40 | €1,912 | €1,106 | -€806 | -42.2% |
| Current investments | 50/53 | €25,494 | €50,000 | +€24,506 | +96.1% |
| Cash at bank and in hand | 54/58 | €33,053 | €15,048 | -€18,005 | -54.5% |
| Total equity and liabilities | 10/49 | €100,635 | €95,785 | -€4,850 | -4.8% |
| Equity | 10/15 | €88,706 | €86,691 | -€2,015 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,247 | €66,232 | -€2,015 | -3.0% |
| Amounts payable | 17/49 | €11,929 | €9,094 | -€2,835 | -23.8% |
| Amounts payable within one year | 42/48 | €11,929 | €9,094 | -€2,835 | -23.8% |
| Financial debts | 43 | €1,196 | €1,153 | -€43 | -3.6% |
| Credit institutions | 430/8 | - | €1,153 | +€1,153 | |
| Other loans | 439 | €1,196 | - | -€1,196 | |
| Trade debts | 44 | €3,790 | €1,453 | -€2,337 | -61.7% |
| Suppliers | 440/4 | €3,790 | €1,453 | -€2,337 | -61.7% |
| Taxes, remuneration and social security | 45 | €2,443 | €2,443 | = | 0.0% |
| Taxes | 450/3 | €2,443 | €2,443 | = | 0.0% |
| Other amounts payable | 47/48 | €4,500 | €4,045 | -€455 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,090 | €10,037 | +€7,947 | +380.2% |
| Other operating charges | 640/8 | €455 | - | -€455 | |
| Gross operating margin | 9900 | -€1,151 | -€3,006 | -€1,855 | -161.2% |
| Operating profit (loss) | 9901 | -€3,696 | -€13,043 | -€9,347 | -252.9% |
| Financial income | 75/76B | €527 | €12,826 | +€12,299 | +2333.8% |
| Recurring financial income | 75 | €527 | €12,826 | +€12,299 | +2333.8% |
| Financial charges | 65/66B | €105 | €998 | +€893 | +850.5% |
| Recurring financial charges | 65 | €105 | €998 | +€893 | +850.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,274 | -€1,215 | +€2,059 | +62.9% |
| Income taxes | 67/77 | €1,095 | €800 | -€295 | -26.9% |
| Profit (loss) for the period | 9904 | -€4,369 | -€2,015 | +€2,354 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,369 | -€2,015 | +€2,354 | +53.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.