ALLERDELLIS: 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.
ALLERDELLIS
Largest movements
- Cash +€77,431
up €77,431 (+94.0%), from €82,367 to €159,799
mainly Net result for the year (+€91,113) and Tax, wage and social debts (+€24,578)
- Intangible fixed assets -€11,432
down €11,432 (-16.7%), from €68,568 to €57,136
- Receivables within one year +€6,905
up €6,905 (+10.3%), from €67,023 to €73,928
- Reserves +€90,000
up €90,000 (+75.0%), from €120,000 to €210,000
- Other debts -€43,083
down €43,083 (-72.5%), from €59,447 to €16,364
- Tax, wage and social debts +€24,578
up €24,578 (+69.8%), from €35,208 to €59,787
- Gross operating margin -€40,965
down €40,965 (-23.7%), from €172,845 to €131,880
- Taxes -€10,630
down €10,630 (-30.2%), from €35,208 to €24,578
- Financial charges +€3,159
up €3,159 (+550.9%), from €573 to €3,732
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 | €224,766 | €295,880 | +€71,114 | +31.6% |
| Fixed assets | 21/28 | €72,513 | €60,350 | -€12,163 | -16.8% |
| Intangible fixed assets | 21 | €68,568 | €57,136 | -€11,432 | -16.7% |
| Tangible fixed assets | 22/27 | €3,945 | €3,214 | -€731 | -18.5% |
| Other tangible fixed assets | 26 | €3,945 | €3,214 | -€731 | -18.5% |
| Current assets | 29/58 | €152,253 | €235,530 | +€83,277 | +54.7% |
| Amounts receivable within one year | 40/41 | €67,023 | €73,928 | +€6,905 | +10.3% |
| Trade receivables | 40 | €67,023 | €73,928 | +€6,905 | +10.3% |
| Cash at bank and in hand | 54/58 | €82,367 | €159,799 | +€77,431 | +94.0% |
| Deferred charges and accrued income | 490/1 | €2,863 | €1,803 | -€1,060 | -37.0% |
| Total equity and liabilities | 10/49 | €224,766 | €295,880 | +€71,114 | +31.6% |
| Equity | 10/15 | €128,617 | €219,730 | +€91,113 | +70.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €210,000 | +€90,000 | +75.0% |
| Distributable reserves | 133 | €120,000 | €210,000 | +€90,000 | +75.0% |
| Profit (loss) carried forward | 14 | €3,617 | €4,730 | +€1,113 | +30.8% |
| Amounts payable | 17/49 | €96,149 | €76,151 | -€19,999 | -20.8% |
| Amounts payable within one year | 42/48 | €96,149 | €76,151 | -€19,999 | -20.8% |
| Trade debts | 44 | €1,494 | - | -€1,494 | |
| Suppliers | 440/4 | €1,494 | - | -€1,494 | |
| Taxes, remuneration and social security | 45 | €35,208 | €59,787 | +€24,578 | +69.8% |
| Taxes | 450/3 | €35,208 | €59,787 | +€24,578 | +69.8% |
| Other amounts payable | 47/48 | €59,447 | €16,364 | -€43,083 | -72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,446 | €12,458 | -€989 | -7.4% |
| Gross operating margin | 9900 | €172,845 | €131,880 | -€40,965 | -23.7% |
| Operating profit (loss) | 9901 | €159,399 | €119,422 | -€39,977 | -25.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +153.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +153.3% |
| Financial charges | 65/66B | €573 | €3,732 | +€3,159 | +550.9% |
| Recurring financial charges | 65 | €573 | €3,732 | +€3,159 | +550.9% |
| Profit (loss) for the period before taxes | 9903 | €158,826 | €115,691 | -€43,135 | -27.2% |
| Income taxes | 67/77 | €35,208 | €24,578 | -€10,630 | -30.2% |
| Profit (loss) for the period | 9904 | €123,617 | €91,113 | -€32,504 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €123,617 | €91,113 | -€32,504 | -26.3% |
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 10 October 2026 via checked.be.