ALLL: 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.
ALLL
Largest movements
- Receivables within one year +€21,126
up €21,126 (+265.4%), from €7,959 to €29,085
of which Trade receivables: +€19,934
- Stocks and contracts +€6,845
up €6,845 (+136.3%), from €5,022 to €11,867
- Cash +€965
up €965 (+4.9%), from €19,659 to €20,624
mainly Advances received (+€40,000) and Other debts (+€13,479)
- Deferred charges and accrued income -€831
down €831 (-100.0%), from €831 to €0
- Advances received +€40,000
new in 2025: €40,000
- Tax, wage and social debts -€14,186
down €14,186 (-98.6%), from €14,382 to €196
of which Taxes: -€14,186
- Other debts +€13,479
up €13,479, from €0 to €13,479
- Current portion of long-term debt -€7,322
down €7,322 (-100.0%), from €7,322 to €0
- Trade debts -€4,933
down €4,933 (-11.0%), from €44,971 to €40,038
- Turnover +€204,499
up €204,499 (+553.1%), from €36,970 to €241,469
- Purchases and services +€140,438
up €140,438 (+165.9%), from €84,657 to €225,095
- Gross operating margin +€54,539
up €54,539, from -€36,145 to €18,395
- Other operating charges -€22,609
down €22,609 (-99.0%), from €22,829 to €220
- Taxes -€12,233
down €12,233 (-99.8%), from €12,260 to €27
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 | €35,001 | €63,054 | +€28,053 | +80.1% |
| Fixed assets | 21/28 | €415 | €362 | -€53 | -12.8% |
| Tangible fixed assets | 22/27 | €53 | €0 | -€53 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €53 | €0 | -€53 | -100.0% |
| Financial fixed assets | 28 | €362 | €362 | = | 0.0% |
| Current assets | 29/58 | €34,586 | €62,692 | +€28,106 | +81.3% |
| Stocks and contracts in progress | 3 | €5,022 | €11,867 | +€6,845 | +136.3% |
| Stocks | 30/36 | €5,022 | €11,867 | +€6,845 | +136.3% |
| Amounts receivable within one year | 40/41 | €7,959 | €29,085 | +€21,126 | +265.4% |
| Trade receivables | 40 | €7,959 | €27,893 | +€19,934 | +250.5% |
| Other amounts receivable | 41 | €0 | €1,192 | +€1,192 | |
| Current investments | 50/53 | €1,115 | €1,115 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,659 | €20,624 | +€965 | +4.9% |
| Deferred charges and accrued income | 490/1 | €831 | €0 | -€831 | -100.0% |
| Total equity and liabilities | 10/49 | €35,001 | €63,054 | +€28,053 | +80.1% |
| Equity | 10/15 | -€67,743 | -€66,176 | +€1,567 | +2.3% |
| Contributions | 10/11 | €350 | €350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,093 | -€66,526 | +€1,567 | +2.3% |
| Amounts payable | 17/49 | €102,744 | €129,230 | +€26,486 | +25.8% |
| Amounts payable after more than one year | 17 | €23,948 | €23,948 | = | 0.0% |
| Financial debts | 170/4 | €23,948 | €23,948 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,226 | €93,712 | +€26,486 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €7,322 | €0 | -€7,322 | -100.0% |
| Financial debts | 43 | €552 | €0 | -€552 | -100.0% |
| Credit institutions | 430/8 | €552 | €0 | -€552 | -100.0% |
| Trade debts | 44 | €44,971 | €40,038 | -€4,933 | -11.0% |
| Suppliers | 440/4 | €44,971 | €40,038 | -€4,933 | -11.0% |
| Advances received on contracts in progress | 46 | - | €40,000 | +€40,000 | |
| Taxes, remuneration and social security | 45 | €14,382 | €196 | -€14,186 | -98.6% |
| Taxes | 450/3 | €14,382 | €196 | -€14,186 | -98.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €13,479 | +€13,479 | |
| Accrued charges and deferred income | 492/3 | €11,570 | €11,570 | = | 0.0% |
| Turnover | 70 | €36,970 | €241,469 | +€204,499 | +553.1% |
| Non-recurring operating income | 76A | €2,000 | €1,750 | -€250 | -12.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,657 | €225,095 | +€140,438 | +165.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €497 | €53 | -€444 | -89.3% |
| Other operating charges | 640/8 | €22,829 | €220 | -€22,609 | -99.0% |
| Non-recurring operating charges | 66A | €12,417 | €12,547 | +€130 | +1.0% |
| Gross operating margin | 9900 | -€36,145 | €18,395 | +€54,539 | |
| Operating profit (loss) | 9901 | -€71,888 | €5,575 | +€77,462 | |
| Financial income | 75/76B | €138 | €14 | -€125 | -90.1% |
| Recurring financial income | 75 | €138 | €14 | -€125 | -90.1% |
| Financial charges | 65/66B | €4,696 | €3,994 | -€701 | -14.9% |
| Recurring financial charges | 65 | €4,696 | €3,994 | -€701 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€76,445 | €1,594 | +€78,039 | |
| Income taxes | 67/77 | €12,260 | €27 | -€12,233 | -99.8% |
| Profit (loss) for the period | 9904 | -€88,705 | €1,567 | +€90,272 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,705 | €1,567 | +€90,272 |
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.