ALLFROST: 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.
ALLFROST
Largest movements
- Receivables within one year -€4,692
down €4,692 (-64.3%), from €7,300 to €2,608
of which Trade receivables: -€4,429
- Cash +€2,925
up €2,925 (+8.2%), from €35,781 to €38,707
mainly Receivables within one year (+€4,692) and Deferred charges and accrued income (+€1,587)
- Deferred charges and accrued income -€1,587
down €1,587 (-67.2%), from €2,362 to €775
- Tangible fixed assets -€845
down €845 (-10.6%), from €7,989 to €7,144
of which Land and buildings: -€627
- Reserves -€2,412
down €2,412 (-3.8%), from €62,966 to €60,554
- Trade debts -€1,741
down €1,741 (-77.4%), from €2,250 to €509
- Depreciation -€1,294
down €1,294 (-60.5%), from €2,139 to €845
- Gross operating margin -€1,192
down €1,192 (-83.6%), from €1,425 to €233
- Other operating charges +€42
up €42 (+2.5%), from €1,696 to €1,738
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 | €77,882 | €73,683 | -€4,199 | -5.4% |
| Fixed assets | 21/28 | €7,989 | €7,144 | -€845 | -10.6% |
| Tangible fixed assets | 22/27 | €7,989 | €7,144 | -€845 | -10.6% |
| Land and buildings | 22 | €7,298 | €6,671 | -€627 | -8.6% |
| Furniture and vehicles | 24 | €691 | €473 | -€218 | -31.6% |
| Current assets | 29/58 | €69,893 | €66,539 | -€3,354 | -4.8% |
| Amounts receivable within one year | 40/41 | €7,300 | €2,608 | -€4,692 | -64.3% |
| Trade receivables | 40 | €6,789 | €2,360 | -€4,429 | -65.2% |
| Other amounts receivable | 41 | €511 | €248 | -€263 | -51.4% |
| Current investments | 50/53 | €24,450 | €24,450 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,781 | €38,707 | +€2,925 | +8.2% |
| Deferred charges and accrued income | 490/1 | €2,362 | €775 | -€1,587 | -67.2% |
| Total equity and liabilities | 10/49 | €77,882 | €73,683 | -€4,199 | -5.4% |
| Equity | 10/15 | €69,163 | €66,751 | -€2,412 | -3.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €62,966 | €60,554 | -€2,412 | -3.8% |
| Distributable reserves | 133 | €62,966 | €60,554 | -€2,412 | -3.8% |
| Amounts payable | 17/49 | €8,719 | €6,932 | -€1,787 | -20.5% |
| Amounts payable within one year | 42/48 | €8,574 | €6,625 | -€1,950 | -22.7% |
| Trade debts | 44 | €2,250 | €509 | -€1,741 | -77.4% |
| Suppliers | 440/4 | €2,250 | €509 | -€1,741 | -77.4% |
| Other amounts payable | 47/48 | €6,324 | €6,116 | -€208 | -3.3% |
| Accrued charges and deferred income | 492/3 | €144 | €308 | +€163 | +112.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €845 | -€1,294 | -60.5% |
| Other operating charges | 640/8 | €1,696 | €1,738 | +€42 | +2.5% |
| Gross operating margin | 9900 | €1,425 | €233 | -€1,192 | -83.6% |
| Operating profit (loss) | 9901 | -€2,409 | -€2,350 | +€59 | +2.5% |
| Financial charges | 65/66B | €66 | €62 | -€4 | -6.2% |
| Recurring financial charges | 65 | €66 | €62 | -€4 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,476 | -€2,412 | +€64 | +2.6% |
| Profit (loss) for the period | 9904 | -€2,476 | -€2,412 | +€64 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,476 | -€2,412 | +€64 | +2.6% |
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 6 October 2026 via checked.be.