ALLNUTS: 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.
ALLNUTS
Largest movements
- Stocks and contracts +€141,259
up €141,259 (+13.9%), from €1.0m to €1.2m
- Tangible fixed assets -€63,571
down €63,571 (-22.5%), from €282,757 to €219,186
of which Plant, machinery and equipment: -€35,844
- Receivables within one year +€38,607
up €38,607 (+7.3%), from €529,010 to €567,616
of which Trade receivables: +€39,092
- Other debts +€339,100
up €339,100 (+19.4%), from €1.8m to €2.1m
- Trade debts -€237,629
down €237,629 (-42.1%), from €564,573 to €326,944
- Accrued charges and deferred income +€31,955
up €31,955 (+371.7%), from €8,598 to €40,553
- Profit (loss) carried forward -€25,544
down €25,544 (-4.2%), from -€612,452 to -€637,996
- Gross operating margin +€149,431
up €149,431 (+18.0%), from €829,724 to €979,155
- Staff costs +€59,303
up €59,303 (+7.8%), from €759,895 to €819,198
- Financial charges +€22,832
up €22,832 (+42.9%), from €53,206 to €76,038
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,849,009 | €1,962,602 | +€113,594 | +6.1% |
| Fixed assets | 21/28 | €285,965 | €219,907 | -€66,058 | -23.1% |
| Intangible fixed assets | 21 | €3,208 | €721 | -€2,487 | -77.5% |
| Tangible fixed assets | 22/27 | €282,757 | €219,186 | -€63,571 | -22.5% |
| Plant, machinery and equipment | 23 | €214,724 | €178,880 | -€35,844 | -16.7% |
| Furniture and vehicles | 24 | €44,928 | €23,217 | -€21,711 | -48.3% |
| Leasing and similar rights | 25 | €1,430 | €99 | -€1,332 | -93.1% |
| Other tangible fixed assets | 26 | €21,675 | €16,990 | -€4,684 | -21.6% |
| Current assets | 29/58 | €1,563,044 | €1,742,695 | +€179,651 | +11.5% |
| Stocks and contracts in progress | 3 | €1,018,592 | €1,159,851 | +€141,259 | +13.9% |
| Stocks | 30/36 | €1,018,592 | €1,159,851 | +€141,259 | +13.9% |
| Amounts receivable within one year | 40/41 | €529,010 | €567,616 | +€38,607 | +7.3% |
| Trade receivables | 40 | €528,524 | €567,616 | +€39,092 | +7.4% |
| Other amounts receivable | 41 | €486 | - | -€486 | |
| Deferred charges and accrued income | 490/1 | €15,443 | €15,228 | -€215 | -1.4% |
| Total equity and liabilities | 10/49 | €1,849,009 | €1,962,602 | +€113,594 | +6.1% |
| Equity | 10/15 | -€591,992 | -€617,536 | -€25,544 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€612,452 | -€637,996 | -€25,544 | -4.2% |
| Amounts payable | 17/49 | €2,441,001 | €2,580,139 | +€139,138 | +5.7% |
| Amounts payable after more than one year | 17 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 178/9 | €2,250 | €2,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,430,153 | €2,537,336 | +€107,183 | +4.4% |
| Financial debts | 43 | €106 | - | -€106 | |
| Credit institutions | 430/8 | €106 | - | -€106 | |
| Trade debts | 44 | €564,573 | €326,944 | -€237,629 | -42.1% |
| Suppliers | 440/4 | €564,573 | €326,944 | -€237,629 | -42.1% |
| Taxes, remuneration and social security | 45 | €113,425 | €119,243 | +€5,819 | +5.1% |
| Taxes | 450/3 | €2,104 | €3,274 | +€1,170 | +55.6% |
| Remuneration and social security | 454/9 | €111,321 | €115,969 | +€4,649 | +4.2% |
| Other amounts payable | 47/48 | €1,752,049 | €2,091,148 | +€339,100 | +19.4% |
| Accrued charges and deferred income | 492/3 | €8,598 | €40,553 | +€31,955 | +371.7% |
| Non-recurring operating income | 76A | €43,843 | €40,525 | -€3,318 | -7.6% |
| Remuneration, social security and pensions | 62 | €759,895 | €819,198 | +€59,303 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,699 | €107,569 | +€3,870 | +3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,023 | -€231 | -€6,254 | |
| Other operating charges | 640/8 | €9,152 | €2,126 | -€7,026 | -76.8% |
| Gross operating margin | 9900 | €829,724 | €979,155 | +€149,431 | +18.0% |
| Operating profit (loss) | 9901 | -€49,044 | €50,493 | +€99,537 | |
| Financial charges | 65/66B | €53,206 | €76,038 | +€22,832 | +42.9% |
| Recurring financial charges | 65 | €53,206 | €76,038 | +€22,832 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | -€102,249 | -€25,544 | +€76,705 | +75.0% |
| Profit (loss) for the period | 9904 | -€102,249 | -€25,544 | +€76,705 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,249 | -€25,544 | +€76,705 | +75.0% |
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 2 October 2026 via checked.be.