ALLIOR: 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.
ALLIOR
Largest movements
- Intangible fixed assets +€24,168
new in 2025: €24,168
- Cash -€14,037
down €14,037 (-6.5%), from €216,652 to €202,615
mainly Investment in fixed assets (net) (-€25,675) and Net result for the year (-€17,328)
- Accrued charges and deferred income +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€17,328
down €17,328 (-19.4%), from €89,376 to €72,048
- Trade debts +€3,660
up €3,660 (+220.1%), from €1,663 to €5,323
- Gross operating margin +€1,272
up €1,272 (+41.7%), from €3,049 to €4,321
- Staff costs +€891
up €891 (+77.8%), from -€1,146 to -€255
- Depreciation -€509
down €509 (-25.2%), from €2,016 to €1,507
- Other operating charges -€169
down €169 (-43.7%), from €387 to €218
- Financial charges -€95
down €95 (-0.5%), from €20,274 to €20,179
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 | €303,618 | €309,771 | +€6,153 | +2.0% |
| Fixed assets | 21/28 | €76,945 | €101,112 | +€24,168 | +31.4% |
| Intangible fixed assets | 21 | - | €24,168 | +€24,168 | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €76,945 | €76,945 | = | 0.0% |
| Current assets | 29/58 | €226,673 | €208,659 | -€18,015 | -7.9% |
| Amounts receivable within one year | 40/41 | €7,676 | €6,044 | -€1,633 | -21.3% |
| Trade receivables | 40 | €2,110 | €127 | -€1,983 | -94.0% |
| Other amounts receivable | 41 | €5,566 | €5,917 | +€350 | +6.3% |
| Cash at bank and in hand | 54/58 | €216,652 | €202,615 | -€14,037 | -6.5% |
| Deferred charges and accrued income | 490/1 | €2,345 | - | -€2,345 | |
| Total equity and liabilities | 10/49 | €303,618 | €309,771 | +€6,153 | +2.0% |
| Equity | 10/15 | €101,776 | €84,448 | -€17,328 | -17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,376 | €72,048 | -€17,328 | -19.4% |
| Amounts payable | 17/49 | €201,842 | €225,323 | +€23,481 | +11.6% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,842 | €5,323 | +€3,481 | +189.1% |
| Trade debts | 44 | €1,663 | €5,323 | +€3,660 | +220.1% |
| Suppliers | 440/4 | €1,663 | €5,323 | +€3,660 | +220.1% |
| Other amounts payable | 47/48 | €179 | - | -€179 | |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | -€1,146 | -€255 | +€891 | +77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,016 | €1,507 | -€509 | -25.2% |
| Other operating charges | 640/8 | €387 | €218 | -€169 | -43.7% |
| Gross operating margin | 9900 | €3,049 | €4,321 | +€1,272 | +41.7% |
| Operating profit (loss) | 9901 | €1,792 | €2,851 | +€1,059 | +59.1% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €20,274 | €20,179 | -€95 | -0.5% |
| Recurring financial charges | 65 | €20,274 | €20,179 | -€95 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,477 | -€17,328 | +€1,149 | +6.2% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€18,477 | -€17,328 | +€1,149 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,477 | -€17,328 | +€1,149 | +6.2% |
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.