ALLERT: 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.
ALLERT
Largest movements
- Tangible fixed assets -€16,823
down €16,823 (-23.4%), from €71,981 to €55,158
of which Leasing and similar rights: -€10,457
- Cash +€9,640
up €9,640 (+163.3%), from €5,903 to €15,543
mainly Depreciation (+€16,823) and Current portion of long-term debt (+€9,593)
- Receivables within one year -€4,547
down €4,547 (-7.3%), from €62,556 to €58,009
of which Trade receivables: -€10,252
- Deferred charges and accrued income -€2,722
down €2,722 (-74.6%), from €3,650 to €928
- Debts after one year -€17,357
down €17,357 (-56.4%), from €30,774 to €13,417
- Current portion of long-term debt +€9,593
new in 2025: €9,593
- Trade debts -€2,877
down €2,877 (-100.0%), from €2,877 to €0
- Depreciation +€6,097
up €6,097 (+56.8%), from €10,727 to €16,823
- Other operating charges -€2,838
down €2,838 (-70.9%), from €4,001 to €1,163
- Financial charges -€612
down €612 (-40.2%), from €1,520 to €909
- Gross operating margin +€608
up €608 (+3.7%), from €16,249 to €16,857
- Financial income +€247
up €247 (+57.6%), from €429 to €676
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 | €178,090 | €164,137 | -€13,952 | -7.8% |
| Fixed assets | 21/28 | €71,981 | €55,158 | -€16,823 | -23.4% |
| Tangible fixed assets | 22/27 | €71,981 | €55,158 | -€16,823 | -23.4% |
| Plant, machinery and equipment | 23 | €6,397 | €4,843 | -€1,555 | -24.3% |
| Furniture and vehicles | 24 | €13,587 | €10,112 | -€3,475 | -25.6% |
| Leasing and similar rights | 25 | €45,312 | €34,856 | -€10,457 | -23.1% |
| Other tangible fixed assets | 26 | €6,685 | €5,348 | -€1,337 | -20.0% |
| Current assets | 29/58 | €106,109 | €108,980 | +€2,871 | +2.7% |
| Stocks and contracts in progress | 3 | €34,000 | €34,500 | +€500 | +1.5% |
| Stocks | 30/36 | €34,000 | €34,500 | +€500 | +1.5% |
| Amounts receivable within one year | 40/41 | €62,556 | €58,009 | -€4,547 | -7.3% |
| Trade receivables | 40 | €54,551 | €44,299 | -€10,252 | -18.8% |
| Other amounts receivable | 41 | €8,006 | €13,710 | +€5,705 | +71.3% |
| Cash at bank and in hand | 54/58 | €5,903 | €15,543 | +€9,640 | +163.3% |
| Deferred charges and accrued income | 490/1 | €3,650 | €928 | -€2,722 | -74.6% |
| Total equity and liabilities | 10/49 | €178,090 | €164,137 | -€13,952 | -7.8% |
| Equity | 10/15 | €140,907 | €139,546 | -€1,362 | -1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €82,439 | €82,439 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €76,239 | €76,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,532 | -€4,893 | -€1,362 | -38.6% |
| Amounts payable | 17/49 | €37,182 | €24,592 | -€12,591 | -33.9% |
| Amounts payable after more than one year | 17 | €30,774 | €13,417 | -€17,357 | -56.4% |
| Financial debts | 170/4 | €30,774 | €13,417 | -€17,357 | -56.4% |
| Amounts payable within one year | 42/48 | €5,500 | €11,175 | +€5,674 | +103.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,593 | +€9,593 | |
| Trade debts | 44 | €2,877 | €0 | -€2,877 | -100.0% |
| Suppliers | 440/4 | €2,877 | €0 | -€2,877 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,918 | €1,582 | -€336 | -17.5% |
| Taxes | 450/3 | €1,918 | €1,582 | -€336 | -17.5% |
| Other amounts payable | 47/48 | €706 | €0 | -€706 | -100.0% |
| Accrued charges and deferred income | 492/3 | €908 | €0 | -€908 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,727 | €16,823 | +€6,097 | +56.8% |
| Other operating charges | 640/8 | €4,001 | €1,163 | -€2,838 | -70.9% |
| Gross operating margin | 9900 | €16,249 | €16,857 | +€608 | +3.7% |
| Operating profit (loss) | 9901 | €1,521 | -€1,129 | -€2,650 | |
| Financial income | 75/76B | €429 | €676 | +€247 | +57.6% |
| Recurring financial income | 75 | €429 | €676 | +€247 | +57.6% |
| Financial charges | 65/66B | €1,520 | €909 | -€612 | -40.2% |
| Recurring financial charges | 65 | €1,520 | €909 | -€612 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €430 | -€1,362 | -€1,792 | |
| Income taxes | 67/77 | €82 | €0 | -€82 | -100.0% |
| Profit (loss) for the period | 9904 | €348 | -€1,362 | -€1,710 | |
| Profit (loss) for the period to be appropriated | 9905 | €348 | -€1,362 | -€1,710 |
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.