ALLGRAS: 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.
ALLGRAS
Largest movements
- Tangible fixed assets -€14,659
down €14,659 (-24.5%), from €59,936 to €45,277
of which Furniture and vehicles: -€13,714
- Receivables within one year +€2,859
up €2,859 (+27.6%), from €10,354 to €13,213
of which Trade receivables: +€2,769
- Cash -€2,441
down €2,441 (-11.0%), from €22,188 to €19,748
mainly Debts after one year (-€11,807) and Net result for the year (-€2,873)
- Deferred charges and accrued income +€2,240
up €2,240 (+78.0%), from €2,872 to €5,112
- Debts after one year -€11,807
down €11,807 (-29.4%), from €40,144 to €28,338
- Reserves -€2,873
down €2,873 (-30.5%), from €9,421 to €6,548
- Other debts +€2,063
up €2,063 (+17.2%), from €11,968 to €14,031
- Gross operating margin +€7,172
up €7,172 (+73.4%), from €9,771 to €16,944
- Depreciation +€1,968
up €1,968 (+13.5%), from €14,592 to €16,559
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 | €97,874 | €85,413 | -€12,462 | -12.7% |
| Fixed assets | 21/28 | €62,460 | €47,339 | -€15,120 | -24.2% |
| Intangible fixed assets | 21 | €574 | €112 | -€461 | -80.4% |
| Tangible fixed assets | 22/27 | €59,936 | €45,277 | -€14,659 | -24.5% |
| Plant, machinery and equipment | 23 | €3,710 | €2,766 | -€944 | -25.5% |
| Furniture and vehicles | 24 | €56,226 | €42,511 | -€13,714 | -24.4% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €35,415 | €38,073 | +€2,658 | +7.5% |
| Amounts receivable within one year | 40/41 | €10,354 | €13,213 | +€2,859 | +27.6% |
| Trade receivables | 40 | €7,596 | €10,366 | +€2,769 | +36.5% |
| Other amounts receivable | 41 | €2,758 | €2,848 | +€90 | +3.3% |
| Cash at bank and in hand | 54/58 | €22,188 | €19,748 | -€2,441 | -11.0% |
| Deferred charges and accrued income | 490/1 | €2,872 | €5,112 | +€2,240 | +78.0% |
| Total equity and liabilities | 10/49 | €97,874 | €85,413 | -€12,462 | -12.7% |
| Equity | 10/15 | €28,021 | €25,148 | -€2,873 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,421 | €6,548 | -€2,873 | -30.5% |
| Distributable reserves | 133 | €9,421 | €6,548 | -€2,873 | -30.5% |
| Amounts payable | 17/49 | €69,854 | €60,265 | -€9,589 | -13.7% |
| Amounts payable after more than one year | 17 | €40,144 | €28,338 | -€11,807 | -29.4% |
| Financial debts | 170/4 | €40,144 | €28,338 | -€11,807 | -29.4% |
| Amounts payable within one year | 42/48 | €29,709 | €31,927 | +€2,218 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €11,349 | €11,807 | +€458 | +4.0% |
| Trade debts | 44 | €4,360 | €4,217 | -€143 | -3.3% |
| Suppliers | 440/4 | €4,360 | €4,217 | -€143 | -3.3% |
| Taxes, remuneration and social security | 45 | €2,032 | €1,872 | -€160 | -7.9% |
| Remuneration and social security | 454/9 | €2,032 | €1,872 | -€160 | -7.9% |
| Other amounts payable | 47/48 | €11,968 | €14,031 | +€2,063 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,592 | €16,559 | +€1,968 | +13.5% |
| Other operating charges | 640/8 | €990 | €1,083 | +€93 | +9.4% |
| Gross operating margin | 9900 | €9,771 | €16,944 | +€7,172 | +73.4% |
| Operating profit (loss) | 9901 | -€5,810 | -€699 | +€5,111 | +88.0% |
| Financial income | 75/76B | €32 | €42 | +€10 | +32.8% |
| Recurring financial income | 75 | €32 | €42 | +€10 | +32.8% |
| Financial charges | 65/66B | €2,086 | €2,028 | -€58 | -2.8% |
| Recurring financial charges | 65 | €2,086 | €2,028 | -€58 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,864 | -€2,685 | +€5,180 | +65.9% |
| Income taxes | 67/77 | €156 | €188 | +€32 | +20.3% |
| Profit (loss) for the period | 9904 | -€8,021 | -€2,873 | +€5,148 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,021 | -€2,873 | +€5,148 | +64.2% |
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 3 October 2026 via checked.be.