ALLISPO: 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.
ALLISPO
Largest movements
- Cash +€7,673
up €7,673 (+40.6%), from €18,887 to €26,559
mainly Net result for the year (+€6,258) and Stocks and contracts (+€4,072)
- Stocks and contracts -€4,072
down €4,072 (-86.7%), from €4,696 to €623
- Receivables within one year +€2,174
up €2,174 (+71.3%), from €3,049 to €5,224
of which Other amounts receivable: +€2,352
- Reserves +€6,258
up €6,258 (+112%), from €5,570 to €11,828
- Tax, wage and social debts -€611
down €611 (-24.7%), from €2,477 to €1,866
- Other debts -€384
down €384 (-100%), from €384 to €0
- Gross operating margin -€885
down €885 (-7.5%), from €11,728 to €10,843
- Taxes +€511
up €511 (+16.7%), from €3,067 to €3,578
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 | €28,430 | €33,695 | +€5,264 | +18.5% |
| Fixed assets | 21/28 | €1,349 | €1,018 | -€330 | -24.5% |
| Tangible fixed assets | 22/27 | €1,349 | €1,018 | -€330 | -24.5% |
| Furniture and vehicles | 24 | €1,349 | €1,018 | -€330 | -24.5% |
| Current assets | 29/58 | €27,082 | €32,676 | +€5,595 | +20.7% |
| Stocks and contracts in progress | 3 | €4,696 | €623 | -€4,072 | -86.7% |
| Stocks | 30/36 | €4,696 | €623 | -€4,072 | -86.7% |
| Amounts receivable within one year | 40/41 | €3,049 | €5,224 | +€2,174 | +71.3% |
| Trade receivables | 40 | €3,049 | €2,871 | -€178 | -5.8% |
| Other amounts receivable | 41 | €0 | €2,352 | +€2,352 | |
| Cash at bank and in hand | 54/58 | €18,887 | €26,559 | +€7,673 | +40.6% |
| Deferred charges and accrued income | 490/1 | €450 | €270 | -€180 | -40.0% |
| Total equity and liabilities | 10/49 | €28,430 | €33,695 | +€5,264 | +18.5% |
| Equity | 10/15 | €25,570 | €31,828 | +€6,258 | +24.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,570 | €11,828 | +€6,258 | +112% |
| Distributable reserves | 133 | €5,570 | €11,828 | +€6,258 | +112% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,860 | €1,866 | -€994 | -34.8% |
| Amounts payable within one year | 42/48 | €2,860 | €1,866 | -€994 | -34.8% |
| Taxes, remuneration and social security | 45 | €2,477 | €1,866 | -€611 | -24.7% |
| Taxes | 450/3 | €2,477 | €1,866 | -€611 | -24.7% |
| Other amounts payable | 47/48 | €384 | €0 | -€384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €330 | +€27 | +8.9% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | €11,728 | €10,843 | -€885 | -7.5% |
| Operating profit (loss) | 9901 | €10,833 | €9,903 | -€930 | -8.6% |
| Financial charges | 65/66B | €74 | €67 | -€7 | -9.2% |
| Recurring financial charges | 65 | €74 | €67 | -€7 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €10,760 | €9,836 | -€923 | -8.6% |
| Income taxes | 67/77 | €3,067 | €3,578 | +€511 | +16.7% |
| Profit (loss) for the period | 9904 | €7,693 | €6,258 | -€1,434 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,693 | €6,258 | -€1,434 | -18.6% |
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 15 October 2026 via checked.be.