ALLIVAN: 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.
ALLIVAN
Largest movements
- Tangible fixed assets -€41,368
down €41,368 (-3.9%), from €1.1m to €1.0m
of which Land and buildings: -€33,306
- Debts after one year -€58,772
down €58,772 (-2.2%), from €2.7m to €2.7m
of which Financial debts: -€60,038
- Financial charges -€1,531
down €1,531 (-7.0%), from €21,744 to €20,213
- Gross operating margin -€1,070
down €1,070 (-1.6%), from €68,679 to €67,609
- Other operating charges +€705
up €705 (+17.7%), from €3,973 to €4,678
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 | €2,901,991 | €2,859,247 | -€42,744 | -1.5% |
| Fixed assets | 21/28 | €2,872,801 | €2,831,434 | -€41,368 | -1.4% |
| Tangible fixed assets | 22/27 | €1,065,926 | €1,024,559 | -€41,368 | -3.9% |
| Land and buildings | 22 | €1,016,453 | €983,148 | -€33,306 | -3.3% |
| Plant, machinery and equipment | 23 | €49,473 | €41,411 | -€8,062 | -16.3% |
| Financial fixed assets | 28 | €1,806,875 | €1,806,875 | = | 0.0% |
| Current assets | 29/58 | €29,190 | €27,813 | -€1,377 | -4.7% |
| Amounts receivable within one year | 40/41 | €18,622 | €19,516 | +€894 | +4.8% |
| Trade receivables | 40 | €18,472 | €19,209 | +€737 | +4.0% |
| Other amounts receivable | 41 | €150 | €307 | +€157 | +105% |
| Cash at bank and in hand | 54/58 | €10,568 | €8,297 | -€2,271 | -21.5% |
| Total equity and liabilities | 10/49 | €2,901,991 | €2,859,247 | -€42,744 | -1.5% |
| Equity | 10/15 | €38,300 | €39,651 | +€1,351 | +3.5% |
| Contributions | 10/11 | €48,550 | €48,550 | = | 0.0% |
| Contributions outside capital | 11 | €48,550 | €48,550 | = | 0.0% |
| Other | 1109/19 | €48,550 | €48,550 | = | 0.0% |
| Reserves | 13 | €283 | €283 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60 | €60 | = | 0.0% |
| Distributable reserves | 133 | €223 | €223 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,533 | -€9,182 | +€1,351 | +12.8% |
| Amounts payable | 17/49 | €2,863,691 | €2,819,596 | -€44,096 | -1.5% |
| Amounts payable after more than one year | 17 | €2,708,791 | €2,650,019 | -€58,772 | -2.2% |
| Financial debts | 170/4 | €810,426 | €750,389 | -€60,038 | -7.4% |
| Other amounts payable | 178/9 | €1,898,365 | €1,899,630 | +€1,266 | +0.1% |
| Amounts payable within one year | 42/48 | €147,615 | €162,608 | +€14,993 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €58,982 | €60,038 | +€1,056 | +1.8% |
| Trade debts | 44 | €16,071 | €8,275 | -€7,796 | -48.5% |
| Suppliers | 440/4 | €16,071 | €8,275 | -€7,796 | -48.5% |
| Other amounts payable | 47/48 | €72,563 | €94,295 | +€21,733 | +30.0% |
| Accrued charges and deferred income | 492/3 | €7,285 | €6,968 | -€317 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,368 | €41,368 | = | 0.0% |
| Other operating charges | 640/8 | €3,973 | €4,678 | +€705 | +17.7% |
| Gross operating margin | 9900 | €68,679 | €67,609 | -€1,070 | -1.6% |
| Operating profit (loss) | 9901 | €23,339 | €21,564 | -€1,775 | -7.6% |
| Financial charges | 65/66B | €21,744 | €20,213 | -€1,531 | -7.0% |
| Recurring financial charges | 65 | €21,744 | €20,213 | -€1,531 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €1,595 | €1,351 | -€244 | -15.3% |
| Profit (loss) for the period | 9904 | €1,595 | €1,351 | -€244 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,595 | €1,351 | -€244 | -15.3% |
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.