Allivan: 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.
Allivan
Largest movements
- Cash -€833,868
no longer reported in 2025 (was €833,868)
mainly Investment in fixed assets (net) (-€573,452) and Current investments (-€401,031)
- Current investments +€401,031
new in 2025: €401,031
- Stocks and contracts +€278,671
up €278,671 (+158.7%), from €175,563 to €454,233
- Tangible fixed assets +€253,062
up €253,062 (+41.9%), from €603,568 to €856,630
of which Plant, machinery and equipment: +€248,188
- Intangible fixed assets +€93,367
new in 2025: €93,367
- Tax, wage and social debts +€87,872
up €87,872 (+22.4%), from €391,454 to €479,326
of which Remuneration and social security: +€88,552
- Other debts +€79,116
new in 2025: €79,116
- Debts after one year +€76,719
up €76,719 (+142.4%), from €53,878 to €130,598
- Trade debts -€58,197
down €58,197 (-29.3%), from €198,938 to €140,742
- Staff costs +€210,859
up €210,859 (+9.2%), from €2.3m to €2.5m
- Gross operating margin +€200,934
up €200,934 (+8.1%), from €2.5m to €2.7m
- Depreciation +€99,408
up €99,408 (+77.9%), from €127,615 to €227,022
- Taxes -€27,722
down €27,722 (-87.8%), from €31,586 to €3,864
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 | €1,846,754 | €2,049,209 | +€202,455 | +11.0% |
| Fixed assets | 21/28 | €605,760 | €952,189 | +€346,429 | +57.2% |
| Intangible fixed assets | 21 | - | €93,367 | +€93,367 | |
| Tangible fixed assets | 22/27 | €603,568 | €856,630 | +€253,062 | +41.9% |
| Land and buildings | 22 | €117,456 | €128,618 | +€11,162 | +9.5% |
| Plant, machinery and equipment | 23 | €100,332 | €348,520 | +€248,188 | +247.4% |
| Furniture and vehicles | 24 | €385,780 | €379,492 | -€6,289 | -1.6% |
| Financial fixed assets | 28 | €2,192 | €2,192 | = | 0.0% |
| Current assets | 29/58 | €1,240,994 | €1,097,020 | -€143,975 | -11.6% |
| Stocks and contracts in progress | 3 | €175,563 | €454,233 | +€278,671 | +158.7% |
| Stocks | 30/36 | €175,563 | €454,233 | +€278,671 | +158.7% |
| Amounts receivable within one year | 40/41 | €214,605 | €198,252 | -€16,353 | -7.6% |
| Trade receivables | 40 | €160,170 | €155,555 | -€4,615 | -2.9% |
| Other amounts receivable | 41 | €54,436 | €42,697 | -€11,739 | -21.6% |
| Current investments | 50/53 | - | €401,031 | +€401,031 | |
| Cash at bank and in hand | 54/58 | €833,868 | - | -€833,868 | |
| Deferred charges and accrued income | 490/1 | €16,958 | €43,503 | +€26,545 | +156.5% |
| Total equity and liabilities | 10/49 | €1,846,754 | €2,049,209 | +€202,455 | +11.0% |
| Equity | 10/15 | €964,466 | €963,780 | -€685 | -0.1% |
| Contributions | 10/11 | €380,601 | €380,601 | = | 0.0% |
| Capital | 10 | €380,601 | €380,601 | = | 0.0% |
| Issued capital | 100 | €380,601 | €380,601 | = | 0.0% |
| Reserves | 13 | €583,865 | €583,179 | -€685 | -0.1% |
| Non-distributable reserves | 130/1 | €38,060 | €38,060 | = | 0.0% |
| Legal reserve | 130 | €38,060 | €38,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,283 | €2,283 | = | 0.0% |
| Distributable reserves | 133 | €543,522 | €542,836 | -€685 | -0.1% |
| Provisions and deferred taxes | 16 | €192,779 | €193,795 | +€1,015 | +0.5% |
| Provisions for liabilities and charges | 160/5 | €192,779 | €193,795 | +€1,015 | +0.5% |
| Other liabilities and charges | 164/5 | €192,779 | €193,795 | +€1,015 | +0.5% |
| Amounts payable | 17/49 | €689,509 | €891,634 | +€202,125 | +29.3% |
| Amounts payable after more than one year | 17 | €53,878 | €130,598 | +€76,719 | +142.4% |
| Financial debts | 170/4 | €53,878 | €130,598 | +€76,719 | +142.4% |
| Amounts payable within one year | 42/48 | €635,631 | €761,036 | +€125,406 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €45,238 | €61,853 | +€16,615 | +36.7% |
| Trade debts | 44 | €198,938 | €140,742 | -€58,197 | -29.3% |
| Suppliers | 440/4 | €198,938 | €140,742 | -€58,197 | -29.3% |
| Taxes, remuneration and social security | 45 | €391,454 | €479,326 | +€87,872 | +22.4% |
| Taxes | 450/3 | €28,740 | €28,059 | -€681 | -2.4% |
| Remuneration and social security | 454/9 | €362,714 | €451,266 | +€88,552 | +24.4% |
| Other amounts payable | 47/48 | - | €79,116 | +€79,116 | |
| Remuneration, social security and pensions | 62 | €2,302,370 | €2,513,228 | +€210,859 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,615 | €227,022 | +€99,408 | +77.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,965 | €1,015 | +€2,980 | |
| Other operating charges | 640/8 | €25,773 | €11,653 | -€14,120 | -54.8% |
| Non-recurring operating charges | 66A | €125 | - | -€125 | |
| Gross operating margin | 9900 | €2,468,563 | €2,669,497 | +€200,934 | +8.1% |
| Operating profit (loss) | 9901 | €14,646 | -€83,422 | -€98,068 | |
| Financial income | 75/76B | €91,959 | €94,973 | +€3,014 | +3.3% |
| Recurring financial income | 75 | €91,959 | €94,973 | +€3,014 | +3.3% |
| Financial charges | 65/66B | €8,397 | €8,372 | -€25 | -0.3% |
| Recurring financial charges | 65 | €8,397 | €8,372 | -€25 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €98,208 | €3,179 | -€95,029 | -96.8% |
| Income taxes | 67/77 | €31,586 | €3,864 | -€27,722 | -87.8% |
| Profit (loss) for the period | 9904 | €66,622 | -€685 | -€67,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,622 | -€685 | -€67,307 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.