ALLIM: 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.
What changed
ALLIM
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€103,194
2024 · €217,290-€114,095
Equity
€581,902
2024 · €478,707+€103,194
Cash
€27,596
2024 · €36,943-€9,347
Balance sheet total
€3.1m
2024 · €3.1m-€70,894
Largest movements
Assets
- Receivables within one year -€302,300
down €302,300 (-77.8%), from €388,528 to €86,228
- Current investments +€240,753
new in 2025: €240,753
Equity and liabilities
- Debts after one year -€180,000
down €180,000 (-14.1%), from €1.3m to €1.1m
- Profit (loss) carried forward +€103,194
up €103,194 (+25.1%), from €410,457 to €513,652
- Other debts +€40,770
up €40,770 (+3.6%), from €1.1m to €1.2m
- Tax, wage and social debts -€34,135
down €34,135 (-50.6%), from €67,475 to €33,340
Income statement
- Other operating income -€239,322
down €239,322 (-62.9%), from €380,549 to €141,227
- Turnover +€120,000
new in 2025: €120,000
- Taxes -€38,852
down €38,852 (-59.4%), from €65,438 to €26,586
- Financial charges +€29,564
up €29,564 (+35.0%), from €84,425 to €113,989
- Financial income -€12,858
down €12,858 (-70.9%), from €18,146 to €5,288
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.
Result 2024
€217,290
Turnover
+€120,000
Other operating income
-€239,322
Goods and materials
+€2,510
Services and other goods
-€3,897
Staff costs
-€27
Other operating charges
+€10,211
Financial income
-€12,858
Financial charges
-€29,564
Taxes
+€38,852
Result 2025
€103,194
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.
From operations
+€411,406
Investment
-€240,753
Financing
-€180,000
Cash 2024
€36,943
From operations (derived)
+€411,406
Net result for the year
+€103,194
Receivables within one year
+€302,300
Trade debts
-€724
Tax, wage and social debts
-€34,135
Other debts
+€40,770
Investment (derived)
-€240,753
Current investments
-€240,753
Financing
-€180,000
Debts after one year
-€180,000
Cash 2025
€27,596
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,125,471 | €3,054,577 | -€70,894 | -2.3% |
| Fixed assets | 21/28 | €2,700,000 | €2,700,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,700,000 | €2,700,000 | = | 0.0% |
| Affiliated companies | 280/1 | €2,700,000 | €2,700,000 | = | 0.0% |
| Participating interests | 280 | €2,700,000 | €2,700,000 | = | 0.0% |
| Current assets | 29/58 | €425,471 | €354,577 | -€70,894 | -16.7% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €388,528 | €86,228 | -€302,300 | -77.8% |
| Trade receivables | 40 | €388,528 | €86,228 | -€302,300 | -77.8% |
| Current investments | 50/53 | - | €240,753 | +€240,753 | |
| Other investments | 51/53 | - | €240,753 | +€240,753 | |
| Cash at bank and in hand | 54/58 | €36,943 | €27,596 | -€9,347 | -25.3% |
| Total equity and liabilities | 10/49 | €3,125,471 | €3,054,577 | -€70,894 | -2.3% |
| Equity | 10/15 | €478,707 | €581,902 | +€103,194 | +21.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €48,250 | €48,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,250 | €46,250 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €410,457 | €513,652 | +€103,194 | +25.1% |
| Amounts payable | 17/49 | €2,646,764 | €2,472,675 | -€174,089 | -6.6% |
| Amounts payable after more than one year | 17 | €1,275,000 | €1,095,000 | -€180,000 | -14.1% |
| Financial debts | 170/4 | €1,275,000 | €1,095,000 | -€180,000 | -14.1% |
| Credit institutions | 173 | €1,275,000 | €1,095,000 | -€180,000 | -14.1% |
| Amounts payable within one year | 42/48 | €1,371,764 | €1,377,675 | +€5,911 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €180,000 | €180,000 | = | 0.0% |
| Trade debts | 44 | €6,805 | €6,081 | -€724 | -10.6% |
| Suppliers | 440/4 | €6,805 | €6,081 | -€724 | -10.6% |
| Taxes, remuneration and social security | 45 | €67,475 | €33,340 | -€34,135 | -50.6% |
| Taxes | 450/3 | €67,475 | €33,340 | -€34,135 | -50.6% |
| Other amounts payable | 47/48 | €1,117,484 | €1,158,254 | +€40,770 | +3.6% |
| Operating income | 70/76A | €380,549 | €261,227 | -€119,322 | -31.4% |
| Turnover | 70 | - | €120,000 | +€120,000 | |
| Other operating income | 74 | €380,549 | €141,227 | -€239,322 | -62.9% |
| Operating charges | 60/66A | €31,542 | €22,745 | -€8,797 | -27.9% |
| Goods for resale, raw materials and consumables | 60 | €10,264 | €7,754 | -€2,510 | -24.5% |
| Purchases | 600/8 | €10,264 | €7,754 | -€2,510 | -24.5% |
| Services and other goods | 61 | €9,182 | €13,079 | +€3,897 | +42.4% |
| Remuneration, social security and pensions | 62 | -€27 | €0 | +€27 | |
| Other operating charges | 640/8 | €12,123 | €1,912 | -€10,211 | -84.2% |
| Operating profit (loss) | 9901 | €349,007 | €238,482 | -€110,525 | -31.7% |
| Financial income | 75/76B | €18,146 | €5,288 | -€12,858 | -70.9% |
| Recurring financial income | 75 | €18,146 | €5,288 | -€12,858 | -70.9% |
| Income from current assets | 751 | €18,146 | €5,288 | -€12,858 | -70.9% |
| Financial charges | 65/66B | €84,425 | €113,989 | +€29,564 | +35.0% |
| Recurring financial charges | 65 | €84,425 | €113,989 | +€29,564 | +35.0% |
| Debt charges | 650 | €83,900 | €113,382 | +€29,482 | +35.1% |
| Other financial charges | 652/9 | €524 | €607 | +€82 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €282,728 | €129,781 | -€152,947 | -54.1% |
| Income taxes | 67/77 | €65,438 | €26,586 | -€38,852 | -59.4% |
| Taxes | 670/3 | €65,438 | €26,586 | -€38,852 | -59.4% |
| Profit (loss) for the period | 9904 | €217,290 | €103,194 | -€114,095 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €217,290 | €103,194 | -€114,095 | -52.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.