ALLOPT: 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.
ALLOPT
Largest movements
- Receivables within one year +€46,371
up €46,371 (+25.3%), from €183,538 to €229,909
of which Other amounts receivable: +€43,739
- Cash +€16,071
up €16,071 (+40.8%), from €39,370 to €55,441
mainly Net result for the year (+€30,463) and Depreciation (+€18,298)
- Tangible fixed assets -€7,522
down €7,522 (-5.2%), from €145,707 to €138,185
of which Land and buildings: -€7,090
- Profit (loss) carried forward +€28,053
no longer reported in 2025 (was -€28,053)
- Trade debts +€14,637
up €14,637 (+2608.6%), from €561 to €15,198
- Debts after one year +€8,995
up €8,995 (+9.2%), from €98,241 to €107,236
- Tax, wage and social debts +€5,885
up €5,885 (+71.5%), from €8,230 to €14,115
- Accrued charges and deferred income -€4,988
down €4,988 (-98.7%), from €5,055 to €67
- Financial charges +€8,088
up €8,088 (+272.5%), from €2,968 to €11,056
- Depreciation -€6,480
down €6,480 (-26.2%), from €24,778 to €18,298
- Financial income +€2,530
up €2,530 (+58.6%), from €4,315 to €6,845
- Gross operating margin -€1,992
down €1,992 (-2.2%), from €89,023 to €87,031
- Other operating charges -€1,811
down €1,811 (-8.3%), from €21,745 to €19,934
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 | €377,534 | €432,526 | +€54,992 | +14.6% |
| Fixed assets | 21/28 | €150,591 | €143,069 | -€7,522 | -5.0% |
| Tangible fixed assets | 22/27 | €145,707 | €138,185 | -€7,522 | -5.2% |
| Land and buildings | 22 | €144,932 | €137,841 | -€7,090 | -4.9% |
| Plant, machinery and equipment | 23 | €775 | €344 | -€431 | -55.7% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €4,884 | €4,884 | = | 0.0% |
| Current assets | 29/58 | €226,943 | €289,457 | +€62,513 | +27.5% |
| Amounts receivable within one year | 40/41 | €183,538 | €229,909 | +€46,371 | +25.3% |
| Trade receivables | 40 | €25,921 | €28,553 | +€2,632 | +10.2% |
| Other amounts receivable | 41 | €157,617 | €201,356 | +€43,739 | +27.8% |
| Cash at bank and in hand | 54/58 | €39,370 | €55,441 | +€16,071 | +40.8% |
| Deferred charges and accrued income | 490/1 | €4,035 | €4,106 | +€72 | +1.8% |
| Total equity and liabilities | 10/49 | €377,534 | €432,526 | +€54,992 | +14.6% |
| Equity | 10/15 | €259,747 | €290,210 | +€30,463 | +11.7% |
| Contributions | 10/11 | €287,800 | €287,800 | = | 0.0% |
| Capital | 10 | €287,800 | €287,800 | = | 0.0% |
| Issued capital | 100 | €287,800 | €287,800 | = | 0.0% |
| Reserves | 13 | - | €2,410 | +€2,410 | |
| Non-distributable reserves | 130/1 | - | €132 | +€132 | |
| Legal reserve | 130 | - | €132 | +€132 | |
| Distributable reserves | 133 | - | €2,278 | +€2,278 | |
| Profit (loss) carried forward | 14 | -€28,053 | - | +€28,053 | |
| Amounts payable | 17/49 | €117,787 | €142,315 | +€24,529 | +20.8% |
| Amounts payable after more than one year | 17 | €98,241 | €107,236 | +€8,995 | +9.2% |
| Financial debts | 170/4 | €98,241 | €107,236 | +€8,995 | +9.2% |
| Amounts payable within one year | 42/48 | €14,491 | €35,013 | +€20,521 | +141.6% |
| Trade debts | 44 | €561 | €15,198 | +€14,637 | +2608.6% |
| Suppliers | 440/4 | €561 | €15,198 | +€14,637 | +2608.6% |
| Taxes, remuneration and social security | 45 | €8,230 | €14,115 | +€5,885 | +71.5% |
| Taxes | 450/3 | €8,230 | €14,115 | +€5,885 | +71.5% |
| Other amounts payable | 47/48 | €5,700 | €5,700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,055 | €67 | -€4,988 | -98.7% |
| Non-recurring operating income | 76A | €3,901 | €1,145 | -€2,756 | -70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,778 | €18,298 | -€6,480 | -26.2% |
| Other operating charges | 640/8 | €21,745 | €19,934 | -€1,811 | -8.3% |
| Gross operating margin | 9900 | €89,023 | €87,031 | -€1,992 | -2.2% |
| Operating profit (loss) | 9901 | €42,500 | €48,799 | +€6,299 | +14.8% |
| Financial income | 75/76B | €4,315 | €6,845 | +€2,530 | +58.6% |
| Recurring financial income | 75 | €4,315 | €6,845 | +€2,530 | +58.6% |
| Financial charges | 65/66B | €2,968 | €11,056 | +€8,088 | +272.5% |
| Recurring financial charges | 65 | €2,968 | €11,056 | +€8,088 | +272.5% |
| Profit (loss) for the period before taxes | 9903 | €43,847 | €44,589 | +€741 | +1.7% |
| Income taxes | 67/77 | €13,617 | €14,125 | +€508 | +3.7% |
| Profit (loss) for the period | 9904 | €30,230 | €30,463 | +€233 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,230 | €30,463 | +€233 | +0.8% |
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 28 September 2026 via checked.be.