ALLONA BELGIUM: 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.
ALLONA BELGIUM
Largest movements
- Stocks and contracts +€163,415
up €163,415 (+15.1%), from €1.1m to €1.2m
- Cash +€78,956
up €78,956 (+2,705%), from €2,919 to €81,876
mainly Trade debts (+€268,650) and Short-term financial debts (+€145,835)
- Tangible fixed assets -€24,611
down €24,611 (-49.0%), from €50,211 to €25,600
- Trade debts +€268,650
up €268,650 (+388%), from €69,326 to €337,976
- Tax, wage and social debts -€161,894
down €161,894 (-28.1%), from €575,844 to €413,950
of which Remuneration and social security: -€89,722
- Short-term financial debts +€145,835
new in 2026: €145,835
- Current portion of long-term debt -€35,306
down €35,306 (-45.4%), from €77,695 to €42,389
- Profit (loss) carried forward -€33,207
down €33,207 (-55.9%), from €59,378 to €26,171
- Gross operating margin -€118,236
down €118,236 (-13.5%), from €873,056 to €754,820
- Staff costs -€78,887
down €78,887 (-11.1%), from €709,764 to €630,877
- Write-downs -€76,731
no longer reported in 2026 (was €76,731)
- Financial income -€75,595
down €75,595 (-99.7%), from €75,797 to €202
- Financial charges +€68,816
up €68,816 (+118%), from €58,155 to €126,971
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,340,198 | €1,539,390 | +€199,191 | +14.9% |
| Fixed assets | 21/28 | €75,490 | €42,196 | -€33,293 | -44.1% |
| Tangible fixed assets | 22/27 | €50,211 | €25,600 | -€24,611 | -49.0% |
| Land and buildings | 22 | €12,144 | €3,717 | -€8,427 | -69.4% |
| Plant, machinery and equipment | 23 | €6,415 | €3,212 | -€3,203 | -49.9% |
| Furniture and vehicles | 24 | €2,836 | €1,490 | -€1,345 | -47.4% |
| Other tangible fixed assets | 26 | €28,816 | €17,181 | -€11,635 | -40.4% |
| Financial fixed assets | 28 | €25,278 | €16,597 | -€8,682 | -34.3% |
| Current assets | 29/58 | €1,264,709 | €1,497,193 | +€232,485 | +18.4% |
| Stocks and contracts in progress | 3 | €1,084,628 | €1,248,042 | +€163,415 | +15.1% |
| Stocks | 30/36 | €1,084,628 | €1,248,042 | +€163,415 | +15.1% |
| Amounts receivable within one year | 40/41 | €177,161 | €167,275 | -€9,886 | -5.6% |
| Trade receivables | 40 | €177,161 | €167,275 | -€9,886 | -5.6% |
| Cash at bank and in hand | 54/58 | €2,919 | €81,876 | +€78,956 | +2,705% |
| Total equity and liabilities | 10/49 | €1,340,198 | €1,539,390 | +€199,191 | +14.9% |
| Equity | 10/15 | €79,838 | €46,631 | -€33,207 | -41.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €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 | €59,378 | €26,171 | -€33,207 | -55.9% |
| Amounts payable | 17/49 | €1,260,360 | €1,492,759 | +€232,398 | +18.4% |
| Amounts payable within one year | 42/48 | €1,260,360 | €1,492,759 | +€232,398 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €77,695 | €42,389 | -€35,306 | -45.4% |
| Financial debts | 43 | - | €145,835 | +€145,835 | |
| Other loans | 439 | - | €145,835 | +€145,835 | |
| Trade debts | 44 | €69,326 | €337,976 | +€268,650 | +388% |
| Suppliers | 440/4 | €69,326 | €337,976 | +€268,650 | +388% |
| Taxes, remuneration and social security | 45 | €575,844 | €413,950 | -€161,894 | -28.1% |
| Taxes | 450/3 | €486,122 | €413,950 | -€72,172 | -14.8% |
| Remuneration and social security | 454/9 | €89,722 | - | -€89,722 | |
| Other amounts payable | 47/48 | €537,495 | €552,608 | +€15,113 | +2.8% |
| Remuneration, social security and pensions | 62 | €709,764 | €630,877 | -€78,887 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,568 | €24,611 | +€44 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €76,731 | - | -€76,731 | |
| Other operating charges | 640/8 | €66,745 | €5,769 | -€60,976 | -91.4% |
| Gross operating margin | 9900 | €873,056 | €754,820 | -€118,236 | -13.5% |
| Operating profit (loss) | 9901 | -€4,751 | €93,563 | +€98,314 | |
| Financial income | 75/76B | €75,797 | €202 | -€75,595 | -99.7% |
| Recurring financial income | 75 | €75,797 | €202 | -€75,595 | -99.7% |
| Financial charges | 65/66B | €58,155 | €126,971 | +€68,816 | +118% |
| Recurring financial charges | 65 | €58,155 | €126,971 | +€68,816 | +118% |
| Profit (loss) for the period before taxes | 9903 | €12,890 | -€33,207 | -€46,097 | |
| Income taxes | 67/77 | €12,657 | - | -€12,657 | |
| Profit (loss) for the period | 9904 | €234 | -€33,207 | -€33,440 | |
| Profit (loss) for the period to be appropriated | 9905 | €234 | -€33,207 | -€33,440 |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.