ALLFISK: 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.
ALLFISK
Largest movements
- Receivables within one year +€81,598
up €81,598 (+81.5%), from €100,180 to €181,778
of which Other amounts receivable: +€84,699
- Cash -€51,190
down €51,190 (-79.4%), from €64,506 to €13,316
mainly Receivables within one year (-€81,598) and Contributions, distributions and other (-€5,100)
- Tangible fixed assets -€18,016
down €18,016 (-16.5%), from €109,469 to €91,453
of which Land and buildings: -€13,201
- Reserves +€5,400
up €5,400 (+4.7%), from €114,135 to €119,535
of which Distributable reserves: +€5,400
- Gross operating margin -€3,537
down €3,537 (-8.4%), from €42,268 to €38,731
- Depreciation -€3,223
down €3,223 (-15.2%), from €21,239 to €18,016
- Financial charges +€791
up €791 (+35.0%), from €2,260 to €3,051
- Taxes -€501
down €501 (-8.2%), from €6,134 to €5,633
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,905 | €310,297 | +€12,392 | +4.2% |
| Fixed assets | 21/28 | €109,469 | €91,453 | -€18,016 | -16.5% |
| Tangible fixed assets | 22/27 | €109,469 | €91,453 | -€18,016 | -16.5% |
| Land and buildings | 22 | €97,223 | €84,022 | -€13,201 | -13.6% |
| Furniture and vehicles | 24 | €12,246 | €7,431 | -€4,815 | -39.3% |
| Current assets | 29/58 | €188,436 | €218,844 | +€30,408 | +16.1% |
| Amounts receivable within one year | 40/41 | €100,180 | €181,778 | +€81,598 | +81.5% |
| Trade receivables | 40 | €22,935 | €19,834 | -€3,101 | -13.5% |
| Other amounts receivable | 41 | €77,245 | €161,944 | +€84,699 | +109.6% |
| Cash at bank and in hand | 54/58 | €64,506 | €13,316 | -€51,190 | -79.4% |
| Deferred charges and accrued income | 490/1 | €23,750 | €23,750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €297,905 | €310,297 | +€12,392 | +4.2% |
| Equity | 10/15 | €248,146 | €253,638 | +€5,492 | +2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €114,135 | €119,535 | +€5,400 | +4.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €112,276 | €117,676 | +€5,400 | +4.8% |
| Profit (loss) carried forward | 14 | €115,419 | €115,511 | +€92 | +0.1% |
| Amounts payable | 17/49 | €49,759 | €56,659 | +€6,900 | +13.9% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,764 | €18,852 | +€6,088 | +47.7% |
| Trade debts | 44 | €1,241 | €2,683 | +€1,442 | +116.2% |
| Suppliers | 440/4 | €1,241 | €2,683 | +€1,442 | +116.2% |
| Taxes, remuneration and social security | 45 | €6,206 | €8,032 | +€1,826 | +29.4% |
| Taxes | 450/3 | €6,206 | €8,032 | +€1,826 | +29.4% |
| Other amounts payable | 47/48 | €5,317 | €8,137 | +€2,820 | +53.0% |
| Accrued charges and deferred income | 492/3 | €1,995 | €2,807 | +€812 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,239 | €18,016 | -€3,223 | -15.2% |
| Other operating charges | 640/8 | €1,809 | €1,878 | +€69 | +3.8% |
| Gross operating margin | 9900 | €42,268 | €38,731 | -€3,537 | -8.4% |
| Operating profit (loss) | 9901 | €19,220 | €18,837 | -€383 | -2.0% |
| Financial income | 75/76B | €105 | €439 | +€334 | +318.1% |
| Recurring financial income | 75 | €105 | €439 | +€334 | +318.1% |
| Financial charges | 65/66B | €2,260 | €3,051 | +€791 | +35.0% |
| Recurring financial charges | 65 | €2,260 | €3,051 | +€791 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €17,065 | €16,225 | -€840 | -4.9% |
| Income taxes | 67/77 | €6,134 | €5,633 | -€501 | -8.2% |
| Profit (loss) for the period | 9904 | €10,931 | €10,592 | -€339 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,931 | €10,592 | -€339 | -3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.