ALLIES: 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.
ALLIES
Largest movements
- Cash -€34,983
down €34,983 (-22.9%), from €152,550 to €117,567
mainly Contributions, distributions and other (-€135,497) and Receivables within one year (-€18,349)
- Receivables within one year +€18,349
up €18,349 (+435%), from €4,223 to €22,572
of which Trade receivables: +€18,017
- Tangible fixed assets +€1,931
up €1,931 (+27.6%), from €6,998 to €8,928
of which Other tangible fixed assets: +€7,791
- Reserves -€91,028
no longer reported in 2025 (was €91,028)
- Other debts +€72,845
up €72,845 (+111%), from €65,536 to €138,381
- Tax, wage and social debts +€4,835
up €4,835 (+1,112%), from €435 to €5,270
- Gross operating margin +€42,377
up €42,377 (+188%), from €22,505 to €64,882
- Taxes +€8,502
up €8,502 (+194%), from €4,394 to €12,896
- Depreciation -€1,142
down €1,142 (-15.7%), from €7,272 to €6,129
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.
Derived cash bridge
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 | €166,146 | €152,567 | -€13,579 | -8.2% |
| Fixed assets | 21/28 | €7,248 | €9,178 | +€1,931 | +26.6% |
| Tangible fixed assets | 22/27 | €6,998 | €8,928 | +€1,931 | +27.6% |
| Plant, machinery and equipment | 23 | €281 | €48 | -€232 | -82.8% |
| Furniture and vehicles | 24 | €6,717 | €1,090 | -€5,627 | -83.8% |
| Other tangible fixed assets | 26 | - | €7,791 | +€7,791 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €158,898 | €143,388 | -€15,510 | -9.8% |
| Amounts receivable within one year | 40/41 | €4,223 | €22,572 | +€18,349 | +435% |
| Trade receivables | 40 | €2,094 | €20,111 | +€18,017 | +860% |
| Other amounts receivable | 41 | €2,129 | €2,461 | +€332 | +15.6% |
| Cash at bank and in hand | 54/58 | €152,550 | €117,567 | -€34,983 | -22.9% |
| Deferred charges and accrued income | 490/1 | €2,125 | €3,249 | +€1,124 | +52.9% |
| Total equity and liabilities | 10/49 | €166,146 | €152,567 | -€13,579 | -8.2% |
| Equity | 10/15 | €96,028 | €5,000 | -€91,028 | -94.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €91,028 | - | -€91,028 | |
| Distributable reserves | 133 | €91,028 | - | -€91,028 | |
| Amounts payable | 17/49 | €70,118 | €147,567 | +€77,449 | +110% |
| Amounts payable within one year | 42/48 | €68,906 | €147,538 | +€78,632 | +114% |
| Financial debts | 43 | €62 | €31 | -€31 | -50.0% |
| Other loans | 439 | €62 | €31 | -€31 | -50.0% |
| Trade debts | 44 | €2,873 | €3,856 | +€983 | +34.2% |
| Suppliers | 440/4 | €2,873 | €3,856 | +€983 | +34.2% |
| Taxes, remuneration and social security | 45 | €435 | €5,270 | +€4,835 | +1,112% |
| Taxes | 450/3 | €435 | €5,270 | +€4,835 | +1,112% |
| Other amounts payable | 47/48 | €65,536 | €138,381 | +€72,845 | +111% |
| Accrued charges and deferred income | 492/3 | €1,213 | €29 | -€1,184 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,272 | €6,129 | -€1,142 | -15.7% |
| Other operating charges | 640/8 | €1,757 | €1,228 | -€529 | -30.1% |
| Gross operating margin | 9900 | €22,505 | €64,882 | +€42,377 | +188% |
| Operating profit (loss) | 9901 | €13,476 | €57,525 | +€44,049 | +327% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €107 | €160 | +€53 | +49.0% |
| Recurring financial charges | 65 | €107 | €160 | +€53 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €13,369 | €57,365 | +€43,996 | +329% |
| Income taxes | 67/77 | €4,394 | €12,896 | +€8,502 | +194% |
| Profit (loss) for the period | 9904 | €8,976 | €44,469 | +€35,494 | +395% |
| Profit (loss) for the period to be appropriated | 9905 | €8,976 | €44,469 | +€35,494 | +395% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.