ALLF Group: 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.
ALLF Group
Largest movements
- Cash -€121,272
down €121,272 (-98.3%), from €123,336 to €2,064
- Tangible fixed assets -€45,092
down €45,092 (-7.5%), from €598,302 to €553,211
of which Land and buildings: -€28,750
- Receivables within one year +€44,808
up €44,808 (+84.7%), from €52,928 to €97,736
of which Trade receivables: +€31,416
- Stocks and contracts +€25,104
new in 2025: €25,104
- Debts after one year -€83,085
down €83,085 (-12.1%), from €685,904 to €602,818
- Tax, wage and social debts -€28,760
down €28,760 (-66.4%), from €43,293 to €14,533
- Gross operating margin -€31,322
down €31,322 (-22.9%), from €136,994 to €105,672
- Depreciation +€22,489
up €22,489 (+65.1%), from €34,532 to €57,021
- Taxes -€22,482
down €22,482 (-73.3%), from €30,668 to €8,186
- Financial charges +€11,257
up €11,257 (+55.6%), from €20,249 to €31,506
of which Financial charges: +€10,726
- Financial income -€3,484
down €3,484 (-99.6%), from €3,499 to €15
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,012,652 | €912,270 | -€100,382 | -9.9% |
| Fixed assets | 21/28 | €832,602 | €786,011 | -€46,592 | -5.6% |
| Intangible fixed assets | 21 | €4,800 | €3,300 | -€1,500 | -31.3% |
| Tangible fixed assets | 22/27 | €598,302 | €553,211 | -€45,092 | -7.5% |
| Land and buildings | 22 | €527,083 | €498,333 | -€28,750 | -5.5% |
| Plant, machinery and equipment | 23 | €26,056 | €30,702 | +€4,645 | +17.8% |
| Furniture and vehicles | 24 | €45,163 | €24,176 | -€20,987 | -46.5% |
| Financial fixed assets | 28 | €229,500 | €229,500 | = | 0.0% |
| Current assets | 29/58 | €180,049 | €126,260 | -€53,790 | -29.9% |
| Stocks and contracts in progress | 3 | - | €25,104 | +€25,104 | |
| Contracts in progress | 37 | - | €25,104 | +€25,104 | |
| Amounts receivable within one year | 40/41 | €52,928 | €97,736 | +€44,808 | +84.7% |
| Trade receivables | 40 | €35,134 | €66,549 | +€31,416 | +89.4% |
| Other amounts receivable | 41 | €17,795 | €31,187 | +€13,392 | +75.3% |
| Cash at bank and in hand | 54/58 | €123,336 | €2,064 | -€121,272 | -98.3% |
| Deferred charges and accrued income | 490/1 | €3,785 | €1,356 | -€2,429 | -64.2% |
| Total equity and liabilities | 10/49 | €1,012,652 | €912,270 | -€100,382 | -9.9% |
| Equity | 10/15 | €200,381 | €205,454 | +€5,073 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,410 | €119,483 | +€5,073 | +4.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €112,550 | €117,623 | +€5,073 | +4.5% |
| Profit (loss) carried forward | 14 | €67,371 | €67,371 | = | 0.0% |
| Amounts payable | 17/49 | €812,271 | €706,817 | -€105,454 | -13.0% |
| Amounts payable after more than one year | 17 | €685,904 | €602,818 | -€83,085 | -12.1% |
| Financial debts | 170/4 | €685,904 | €602,818 | -€83,085 | -12.1% |
| Amounts payable within one year | 42/48 | €125,401 | €100,758 | -€24,642 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €63,687 | €66,782 | +€3,095 | +4.9% |
| Trade debts | 44 | €8,632 | €8,003 | -€629 | -7.3% |
| Suppliers | 440/4 | €8,632 | €8,003 | -€629 | -7.3% |
| Taxes, remuneration and social security | 45 | €43,293 | €14,533 | -€28,760 | -66.4% |
| Taxes | 450/3 | €43,293 | €14,533 | -€28,760 | -66.4% |
| Other amounts payable | 47/48 | €9,788 | €11,440 | +€1,652 | +16.9% |
| Accrued charges and deferred income | 492/3 | €967 | €3,240 | +€2,274 | +235.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,532 | €57,021 | +€22,489 | +65.1% |
| Other operating charges | 640/8 | €2,386 | €3,558 | +€1,172 | +49.1% |
| Non-recurring operating charges | 66A | €100 | €342 | +€242 | +242.0% |
| Gross operating margin | 9900 | €136,994 | €105,672 | -€31,322 | -22.9% |
| Operating profit (loss) | 9901 | €99,976 | €44,750 | -€55,226 | -55.2% |
| Financial income | 75/76B | €3,499 | €15 | -€3,484 | -99.6% |
| Recurring financial income | 75 | €3,499 | €15 | -€3,484 | -99.6% |
| Financial charges | 65/66B | €20,249 | €31,506 | +€11,257 | +55.6% |
| Recurring financial charges | 65 | €20,249 | €30,975 | +€10,726 | +53.0% |
| Non-recurring financial charges | 66B | - | €531 | +€531 | |
| Profit (loss) for the period before taxes | 9903 | €83,225 | €13,259 | -€69,966 | -84.1% |
| Income taxes | 67/77 | €30,668 | €8,186 | -€22,482 | -73.3% |
| Profit (loss) for the period | 9904 | €52,557 | €5,073 | -€47,484 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,557 | €5,073 | -€47,484 | -90.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.