AllFred: 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.
AllFred
Largest movements
- Receivables within one year +€7,856
up €7,856 (+11.1%), from €70,854 to €78,710
of which Other amounts receivable: +€10,267
- Cash -€4,432
down €4,432 (-74.5%), from €5,951 to €1,520
mainly Contributions, distributions and other (-€39,535) and Receivables within one year (-€7,856)
- Tangible fixed assets -€1,719
down €1,719 (-40.3%), from €4,261 to €2,542
- Other debts +€21,493
up €21,493 (+50.3%), from €42,732 to €64,226
- Reserves -€19,775
down €19,775 (-100.0%), from €19,775 to €0
- Tax, wage and social debts +€2,374
up €2,374 (+21.8%), from €10,870 to €13,243
of which Taxes: +€2,374
- Trade debts -€2,264
down €2,264 (-40.7%), from €5,557 to €3,293
- Gross operating margin +€6,004
up €6,004 (+24.9%), from €24,074 to €30,078
- Taxes +€3,300
up €3,300 (+82.5%), from €4,001 to €7,301
- Staff costs -€3,201
down €3,201 (-71.7%), from €4,464 to €1,263
- Depreciation +€919
up €919 (+114.8%), from €800 to €1,719
- Financial income -€571
down €571 (-28.7%), from €1,991 to €1,420
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 | €81,164 | €82,929 | +€1,765 | +2.2% |
| Fixed assets | 21/28 | €4,311 | €2,592 | -€1,719 | -39.9% |
| Tangible fixed assets | 22/27 | €4,261 | €2,542 | -€1,719 | -40.3% |
| Furniture and vehicles | 24 | €4,261 | €2,542 | -€1,719 | -40.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €76,853 | €80,338 | +€3,484 | +4.5% |
| Amounts receivable within one year | 40/41 | €70,854 | €78,710 | +€7,856 | +11.1% |
| Trade receivables | 40 | €26,732 | €24,321 | -€2,411 | -9.0% |
| Other amounts receivable | 41 | €44,122 | €54,389 | +€10,267 | +23.3% |
| Cash at bank and in hand | 54/58 | €5,951 | €1,520 | -€4,432 | -74.5% |
| Deferred charges and accrued income | 490/1 | €48 | €108 | +€60 | +125.1% |
| Total equity and liabilities | 10/49 | €81,164 | €82,929 | +€1,765 | +2.2% |
| Equity | 10/15 | €19,875 | €100 | -€19,775 | -99.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €19,775 | €0 | -€19,775 | -100.0% |
| Distributable reserves | 133 | €19,775 | €0 | -€19,775 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,289 | €82,829 | +€21,541 | +35.1% |
| Amounts payable within one year | 42/48 | €59,159 | €80,762 | +€21,603 | +36.5% |
| Trade debts | 44 | €5,557 | €3,293 | -€2,264 | -40.7% |
| Suppliers | 440/4 | €5,557 | €3,293 | -€2,264 | -40.7% |
| Taxes, remuneration and social security | 45 | €10,870 | €13,243 | +€2,374 | +21.8% |
| Taxes | 450/3 | €10,870 | €13,243 | +€2,374 | +21.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €42,732 | €64,226 | +€21,493 | +50.3% |
| Accrued charges and deferred income | 492/3 | €2,130 | €2,067 | -€63 | -2.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €4,464 | €1,263 | -€3,201 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €1,719 | +€919 | +114.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,074 | €30,078 | +€6,004 | +24.9% |
| Operating profit (loss) | 9901 | €18,422 | €26,696 | +€8,274 | +44.9% |
| Financial income | 75/76B | €1,991 | €1,420 | -€571 | -28.7% |
| Recurring financial income | 75 | €1,991 | €1,420 | -€571 | -28.7% |
| Financial charges | 65/66B | €1,532 | €1,055 | -€477 | -31.1% |
| Recurring financial charges | 65 | €1,532 | €1,055 | -€477 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €18,881 | €27,061 | +€8,180 | +43.3% |
| Income taxes | 67/77 | €4,001 | €7,301 | +€3,300 | +82.5% |
| Profit (loss) for the period | 9904 | €14,879 | €19,759 | +€4,880 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,879 | €19,759 | +€4,880 | +32.8% |
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.