ALLEN: 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.
ALLEN
Largest movements
- Tangible fixed assets -€79,607
down €79,607 (-2.9%), from €2.7m to €2.6m
of which Land and buildings: -€78,441
- Cash +€48,865
up €48,865 (+77.0%), from €63,458 to €112,322
mainly Net result for the year (+€92,030) and Depreciation (+€87,572)
- Debts after one year -€94,609
down €94,609 (-19.7%), from €479,517 to €384,908
of which Financial debts: -€94,609
- Profit (loss) carried forward +€92,030
up €92,030 (+46.8%), from -€196,470 to -€104,440
- Gross operating margin +€30,287
up €30,287 (+17.2%), from €176,222 to €206,509
- Depreciation -€3,508
down €3,508 (-3.9%), from €91,080 to €87,572
- Staff costs -€2,856
down €2,856 (-100.0%), from €2,856 to €0
- Other operating charges -€2,402
down €2,402 (-11.7%), from €20,609 to €18,207
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 | €2,835,054 | €2,805,611 | -€29,443 | -1.0% |
| Fixed assets | 21/28 | €2,720,135 | €2,640,528 | -€79,607 | -2.9% |
| Tangible fixed assets | 22/27 | €2,720,135 | €2,640,528 | -€79,607 | -2.9% |
| Land and buildings | 22 | €2,717,876 | €2,639,434 | -€78,441 | -2.9% |
| Plant, machinery and equipment | 23 | €2,259 | €1,093 | -€1,166 | -51.6% |
| Current assets | 29/58 | €114,919 | €165,083 | +€50,164 | +43.7% |
| Current investments | 50/53 | €50,837 | €51,502 | +€665 | +1.3% |
| Cash at bank and in hand | 54/58 | €63,458 | €112,322 | +€48,865 | +77.0% |
| Deferred charges and accrued income | 490/1 | €624 | €1,260 | +€635 | +101.7% |
| Total equity and liabilities | 10/49 | €2,835,054 | €2,805,611 | -€29,443 | -1.0% |
| Equity | 10/15 | -€188,626 | -€96,596 | +€92,030 | +48.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,644 | €1,644 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,644 | €1,644 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,644 | €1,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,470 | -€104,440 | +€92,030 | +46.8% |
| Amounts payable | 17/49 | €3,023,680 | €2,902,207 | -€121,473 | -4.0% |
| Amounts payable after more than one year | 17 | €479,517 | €384,908 | -€94,609 | -19.7% |
| Financial debts | 170/4 | €474,567 | €379,958 | -€94,609 | -19.9% |
| Other amounts payable | 178/9 | €4,950 | €4,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,544,163 | €2,517,299 | -€26,864 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €113,182 | €94,609 | -€18,573 | -16.4% |
| Financial debts | 43 | - | €177 | +€177 | |
| Credit institutions | 430/8 | - | €177 | +€177 | |
| Trade debts | 44 | €10,584 | €4,565 | -€6,019 | -56.9% |
| Suppliers | 440/4 | €10,584 | €4,565 | -€6,019 | -56.9% |
| Other amounts payable | 47/48 | €2,420,397 | €2,417,947 | -€2,449 | -0.1% |
| Remuneration, social security and pensions | 62 | €2,856 | €0 | -€2,856 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,080 | €87,572 | -€3,508 | -3.9% |
| Other operating charges | 640/8 | €20,609 | €18,207 | -€2,402 | -11.7% |
| Gross operating margin | 9900 | €176,222 | €206,509 | +€30,287 | +17.2% |
| Operating profit (loss) | 9901 | €61,677 | €100,729 | +€39,052 | +63.3% |
| Financial income | 75/76B | €1,196 | €950 | -€246 | -20.6% |
| Recurring financial income | 75 | €1,196 | €950 | -€246 | -20.6% |
| Financial charges | 65/66B | €11,027 | €9,364 | -€1,663 | -15.1% |
| Recurring financial charges | 65 | €11,027 | €9,364 | -€1,663 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €51,846 | €92,315 | +€40,469 | +78.1% |
| Income taxes | 67/77 | €359 | €285 | -€74 | -20.6% |
| Profit (loss) for the period | 9904 | €51,488 | €92,030 | +€40,543 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,488 | €92,030 | +€40,543 | +78.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.