ALLORA FACTORY: 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.
ALLORA FACTORY
Largest movements
- Cash +€25,919
up €25,919 (+232%), from €11,184 to €37,103
mainly Net result for the year (+€31,665) and Other debts (+€31,063)
- Stocks and contracts -€7,111
down €7,111 (-26.4%), from €26,944 to €19,833
- Receivables within one year +€2,754
up €2,754 (+10.7%), from €25,716 to €28,470
of which Trade receivables: +€19,750
- Intangible fixed assets -€2,000
down €2,000 (-36.8%), from €5,430 to €3,430
- Tangible fixed assets +€1,060
new in 2025: €1,060
- Profit (loss) carried forward -€36,539
no longer reported in 2025 (was €36,539)
- Reserves +€31,665
up €31,665 (+1,702%), from €1,860 to €33,525
of which Distributable reserves: +€31,665
- Other debts +€31,063
up €31,063 (+1,718%), from €1,808 to €32,871
- Trade debts -€16,896
down €16,896 (-88.2%), from €19,163 to €2,267
- Tax, wage and social debts +€11,327
new in 2025: €11,327
- Gross operating margin +€52,845
up €52,845, from -€6,928 to €45,916
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 | €69,370 | €89,989 | +€20,619 | +29.7% |
| Fixed assets | 21/28 | €5,430 | €4,490 | -€940 | -17.3% |
| Intangible fixed assets | 21 | €5,430 | €3,430 | -€2,000 | -36.8% |
| Tangible fixed assets | 22/27 | - | €1,060 | +€1,060 | |
| Furniture and vehicles | 24 | - | €1,060 | +€1,060 | |
| Current assets | 29/58 | €63,940 | €85,499 | +€21,559 | +33.7% |
| Stocks and contracts in progress | 3 | €26,944 | €19,833 | -€7,111 | -26.4% |
| Stocks | 30/36 | €26,944 | €19,833 | -€7,111 | -26.4% |
| Amounts receivable within one year | 40/41 | €25,716 | €28,470 | +€2,754 | +10.7% |
| Trade receivables | 40 | €8,719 | €28,470 | +€19,750 | +227% |
| Other amounts receivable | 41 | €16,996 | - | -€16,996 | |
| Cash at bank and in hand | 54/58 | €11,184 | €37,103 | +€25,919 | +232% |
| Deferred charges and accrued income | 490/1 | €96 | €93 | -€4 | -3.8% |
| Total equity and liabilities | 10/49 | €69,370 | €89,989 | +€20,619 | +29.7% |
| Equity | 10/15 | €48,399 | €43,525 | -€4,874 | -10.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €33,525 | +€31,665 | +1,702% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €31,665 | +€31,665 | |
| Profit (loss) carried forward | 14 | €36,539 | - | -€36,539 | |
| Amounts payable | 17/49 | €20,971 | €46,465 | +€25,494 | +122% |
| Amounts payable within one year | 42/48 | €20,971 | €46,465 | +€25,494 | +122% |
| Trade debts | 44 | €19,163 | €2,267 | -€16,896 | -88.2% |
| Suppliers | 440/4 | €19,163 | €2,267 | -€16,896 | -88.2% |
| Taxes, remuneration and social security | 45 | - | €11,327 | +€11,327 | |
| Taxes | 450/3 | - | €11,327 | +€11,327 | |
| Other amounts payable | 47/48 | €1,808 | €32,871 | +€31,063 | +1,718% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,012 | +€12 | +0.6% |
| Other operating charges | 640/8 | €505 | €135 | -€370 | -73.3% |
| Gross operating margin | 9900 | -€6,928 | €45,916 | +€52,845 | |
| Operating profit (loss) | 9901 | -€9,434 | €43,769 | +€53,203 | |
| Financial income | 75/76B | €80 | €1 | -€79 | -98.7% |
| Recurring financial income | 75 | €80 | €1 | -€79 | -98.7% |
| Financial charges | 65/66B | €144 | €181 | +€36 | +25.1% |
| Recurring financial charges | 65 | €144 | €181 | +€36 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,498 | €43,590 | +€53,088 | |
| Income taxes | 67/77 | €12,156 | €11,925 | -€231 | -1.9% |
| Profit (loss) for the period | 9904 | -€21,654 | €31,665 | +€53,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,654 | €31,665 | +€53,319 |
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.