ALLERGOS: 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.
ALLERGOS
Largest movements
- Tangible fixed assets -€39,180
down €39,180 (-6.0%), from €650,103 to €610,923
of which Land and buildings: -€38,053
- Cash +€21,658
up €21,658 (+43.8%), from €49,407 to €71,064
mainly Depreciation (+€43,087) and Net result for the year (+€29,652)
- Debts after one year -€46,386
down €46,386 (-7.4%), from €625,274 to €578,888
- Reserves +€29,652
up €29,652 (+42.9%), from €69,140 to €98,792
of which Distributable reserves: +€29,652
- Gross operating margin -€5,830
down €5,830 (-5.1%), from €114,993 to €109,163
- Financial charges -€2,529
down €2,529 (-11.1%), from €22,823 to €20,294
- Depreciation +€1,659
up €1,659 (+4.0%), from €41,428 to €43,087
- Taxes -€1,373
down €1,373 (-9.2%), from €14,854 to €13,480
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 | €781,887 | €770,635 | -€11,252 | -1.4% |
| Fixed assets | 21/28 | €650,103 | €610,923 | -€39,180 | -6.0% |
| Tangible fixed assets | 22/27 | €650,103 | €610,923 | -€39,180 | -6.0% |
| Land and buildings | 22 | €626,120 | €588,066 | -€38,053 | -6.1% |
| Plant, machinery and equipment | 23 | €21,996 | €21,603 | -€393 | -1.8% |
| Furniture and vehicles | 24 | €1,987 | €1,254 | -€733 | -36.9% |
| Current assets | 29/58 | €131,784 | €159,712 | +€27,928 | +21.2% |
| Amounts receivable within one year | 40/41 | €81,555 | €88,468 | +€6,913 | +8.5% |
| Trade receivables | 40 | €80,555 | €88,468 | +€7,913 | +9.8% |
| Other amounts receivable | 41 | €1,000 | €0 | -€1,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €49,407 | €71,064 | +€21,658 | +43.8% |
| Deferred charges and accrued income | 490/1 | €823 | €180 | -€643 | -78.1% |
| Total equity and liabilities | 10/49 | €781,887 | €770,635 | -€11,252 | -1.4% |
| Equity | 10/15 | €81,540 | €111,192 | +€29,652 | +36.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,140 | €98,792 | +€29,652 | +42.9% |
| Tax-exempt reserves | 132 | €22,500 | €22,500 | = | 0.0% |
| Distributable reserves | 133 | €46,640 | €76,292 | +€29,652 | +63.6% |
| Amounts payable | 17/49 | €700,347 | €659,443 | -€40,904 | -5.8% |
| Amounts payable after more than one year | 17 | €625,274 | €578,888 | -€46,386 | -7.4% |
| Financial debts | 170/4 | €625,274 | €578,888 | -€46,386 | -7.4% |
| Amounts payable within one year | 42/48 | €75,073 | €79,271 | +€4,197 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €45,293 | €49,794 | +€4,502 | +9.9% |
| Financial debts | 43 | €3,390 | €0 | -€3,390 | -100.0% |
| Credit institutions | 430/8 | €3,390 | €0 | -€3,390 | -100.0% |
| Trade debts | 44 | €472 | €466 | -€6 | -1.3% |
| Suppliers | 440/4 | €472 | €466 | -€6 | -1.3% |
| Taxes, remuneration and social security | 45 | €8,332 | €11,946 | +€3,614 | +43.4% |
| Taxes | 450/3 | €8,332 | €11,946 | +€3,614 | +43.4% |
| Other amounts payable | 47/48 | €17,586 | €17,064 | -€522 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €1,284 | +€1,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,428 | €43,087 | +€1,659 | +4.0% |
| Other operating charges | 640/8 | €2,653 | €2,834 | +€181 | +6.8% |
| Gross operating margin | 9900 | €114,993 | €109,163 | -€5,830 | -5.1% |
| Operating profit (loss) | 9901 | €70,912 | €63,243 | -€7,669 | -10.8% |
| Financial income | 75/76B | €1 | €184 | +€182 | +12400.0% |
| Recurring financial income | 75 | €1 | €184 | +€182 | +12400.0% |
| Financial charges | 65/66B | €22,823 | €20,294 | -€2,529 | -11.1% |
| Recurring financial charges | 65 | €22,823 | €20,294 | -€2,529 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €48,091 | €43,133 | -€4,958 | -10.3% |
| Income taxes | 67/77 | €14,854 | €13,480 | -€1,373 | -9.2% |
| Profit (loss) for the period | 9904 | €33,237 | €29,652 | -€3,585 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,237 | €29,652 | -€3,585 | -10.8% |
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 1 October 2026 via checked.be.