ALLES CAM BETER: 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.
ALLES CAM BETER
Largest movements
- Tangible fixed assets -€17,627
down €17,627 (-7.7%), from €230,109 to €212,482
of which Plant, machinery and equipment: -€11,890
- Receivables within one year +€16,582
up €16,582 (+58.4%), from €28,406 to €44,988
of which Other amounts receivable: +€11,007
- Cash -€10,235
down €10,235 (-3.7%), from €277,612 to €267,377
mainly Receivables within one year (-€16,582) and Investment in fixed assets (net) (-€8,693)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€30,189
down €30,189 (-37.2%), from €81,189 to €51,000
- Depreciation -€13,036
down €13,036 (-33.1%), from €39,356 to €26,320
- Financial charges -€3,708
down €3,708 (-22.3%), from €16,590 to €12,882
- Taxes -€2,962
down €2,962 (-71.3%), from €4,154 to €1,192
- Financial income +€2,366
up €2,366 (+40.4%), from €5,861 to €8,227
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.
Derived cash bridge
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 | €796,384 | €785,003 | -€11,380 | -1.4% |
| Fixed assets | 21/28 | €233,009 | €215,382 | -€17,627 | -7.6% |
| Tangible fixed assets | 22/27 | €230,109 | €212,482 | -€17,627 | -7.7% |
| Land and buildings | 22 | €1,599 | €1,541 | -€59 | -3.7% |
| Plant, machinery and equipment | 23 | €51,967 | €40,077 | -€11,890 | -22.9% |
| Furniture and vehicles | 24 | €25,585 | €24,769 | -€816 | -3.2% |
| Other tangible fixed assets | 26 | €150,958 | €146,095 | -€4,862 | -3.2% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €563,374 | €569,621 | +€6,247 | +1.1% |
| Amounts receivable within one year | 40/41 | €28,406 | €44,988 | +€16,582 | +58.4% |
| Trade receivables | 40 | €20,804 | €26,379 | +€5,575 | +26.8% |
| Other amounts receivable | 41 | €7,601 | €18,609 | +€11,007 | +145% |
| Current investments | 50/53 | €253,644 | €257,256 | +€3,612 | +1.4% |
| Cash at bank and in hand | 54/58 | €277,612 | €267,377 | -€10,235 | -3.7% |
| Deferred charges and accrued income | 490/1 | €3,713 | - | -€3,713 | |
| Total equity and liabilities | 10/49 | €796,384 | €785,003 | -€11,380 | -1.4% |
| Equity | 10/15 | €540,922 | €538,170 | -€2,752 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €542,725 | €542,725 | = | 0.0% |
| Distributable reserves | 133 | €542,725 | €542,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,403 | -€23,155 | -€2,752 | -13.5% |
| Amounts payable | 17/49 | €255,462 | €246,833 | -€8,628 | -3.4% |
| Amounts payable after more than one year | 17 | €50,737 | €45,492 | -€5,244 | -10.3% |
| Financial debts | 170/4 | €50,737 | €45,492 | -€5,244 | -10.3% |
| Amounts payable within one year | 42/48 | €204,725 | €201,341 | -€3,384 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €5,176 | €5,244 | +€68 | +1.3% |
| Trade debts | 44 | €5,878 | €1,632 | -€4,246 | -72.2% |
| Suppliers | 440/4 | €5,878 | €1,632 | -€4,246 | -72.2% |
| Taxes, remuneration and social security | 45 | €25,661 | €20,975 | -€4,685 | -18.3% |
| Taxes | 450/3 | €25,661 | €20,975 | -€4,685 | -18.3% |
| Other amounts payable | 47/48 | €168,010 | €173,489 | +€5,479 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,356 | €26,320 | -€13,036 | -33.1% |
| Other operating charges | 640/8 | €21,706 | €21,586 | -€120 | -0.6% |
| Gross operating margin | 9900 | €81,189 | €51,000 | -€30,189 | -37.2% |
| Operating profit (loss) | 9901 | €20,127 | €3,095 | -€17,032 | -84.6% |
| Financial income | 75/76B | €5,861 | €8,227 | +€2,366 | +40.4% |
| Recurring financial income | 75 | €5,861 | €8,227 | +€2,366 | +40.4% |
| Financial charges | 65/66B | €16,590 | €12,882 | -€3,708 | -22.3% |
| Recurring financial charges | 65 | €16,590 | €12,882 | -€3,708 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €9,399 | -€1,560 | -€10,959 | |
| Income taxes | 67/77 | €4,154 | €1,192 | -€2,962 | -71.3% |
| Profit (loss) for the period | 9904 | €5,244 | -€2,752 | -€7,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,244 | -€2,752 | -€7,996 |
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 24 October 2026 via checked.be.