Allowin: 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.
What changed
Allowin
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€77,760
2024 · -€48,770-€28,991
Equity
-€74,479
2024 · €3,281-€77,760
Cash
€757
2024 · €278+€480
Balance sheet total
€769,974
2024 · €544,147+€225,827
Largest movements
Assets
- Tangible fixed assets +€227,835
up €227,835 (+42.2%), from €539,598 to €767,433
Equity and liabilities
- Debts after one year +€272,951
new in 2025: €272,951
- Profit (loss) carried forward -€64,396
down €64,396 (-25.6%), from -€251,801 to -€316,197
- Other debts +€59,831
up €59,831 (+14.8%), from €403,191 to €463,022
- Short-term financial debts -€51,352
no longer reported in 2025 (was €51,352)
- Current portion of long-term debt +€17,408
new in 2025: €17,408
Income statement
- Gross operating margin -€11,912
down €11,912 (-70.4%), from -€16,912 to -€28,824
- Financial charges +€9,010
up €9,010 (+65.8%), from €13,691 to €22,701
- Depreciation +€8,334
up €8,334 (+40.7%), from €20,461 to €28,796
- Financial income +€331
new in 2025: €331
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.
Result 2024
-€48,770
Gross operating margin
-€11,912
Depreciation
-€8,334
Other operating charges
-€66
Financial income
+€331
Financial charges
-€9,010
Result 2025
-€77,760
raises the resultlowers the result
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.
From operations
+€18,102
Investment
-€256,630
Financing
+€239,008
Cash 2024
€278
From operations (derived)
+€18,102
Net result for the year
-€77,760
Depreciation
+€28,796
Receivables within one year
+€2,488
Deferred charges and accrued income
-€0
Provisions
-€4,455
Trade debts
+€8,010
Other debts
+€59,831
Accrued charges and deferred income
+€1,193
Investment (derived)
-€256,630
Investment in fixed assets (net)
-€256,630
Financing
+€239,008
Debts after one year
+€272,951
Current portion of long-term debt
+€17,408
Short-term financial debts
-€51,352
Cash 2025
€757
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,147 | €769,974 | +€225,827 | +41.5% |
| Fixed assets | 21/28 | €539,598 | €767,433 | +€227,835 | +42.2% |
| Tangible fixed assets | 22/27 | €539,598 | €767,433 | +€227,835 | +42.2% |
| Land and buildings | 22 | €539,598 | €767,433 | +€227,835 | +42.2% |
| Current assets | 29/58 | €4,549 | €2,541 | -€2,008 | -44.1% |
| Amounts receivable within one year | 40/41 | €4,213 | €1,725 | -€2,488 | -59.0% |
| Trade receivables | 40 | €260 | - | -€260 | |
| Other amounts receivable | 41 | €3,953 | €1,725 | -€2,228 | -56.4% |
| Cash at bank and in hand | 54/58 | €278 | €757 | +€480 | +173% |
| Deferred charges and accrued income | 490/1 | €59 | €59 | +€0 | +0.6% |
| Total equity and liabilities | 10/49 | €544,147 | €769,974 | +€225,827 | +41.5% |
| Equity | 10/15 | €3,281 | -€74,479 | -€77,760 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €215,081 | €201,717 | -€13,364 | -6.2% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €211,081 | €197,717 | -€13,364 | -6.3% |
| Profit (loss) carried forward | 14 | -€251,801 | -€316,197 | -€64,396 | -25.6% |
| Provisions and deferred taxes | 16 | €70,360 | €65,906 | -€4,455 | -6.3% |
| Deferred taxes | 168 | €70,360 | €65,906 | -€4,455 | -6.3% |
| Amounts payable | 17/49 | €470,506 | €778,548 | +€308,042 | +65.5% |
| Amounts payable after more than one year | 17 | - | €272,951 | +€272,951 | |
| Financial debts | 170/4 | - | €272,951 | +€272,951 | |
| Amounts payable within one year | 42/48 | €458,675 | €492,573 | +€33,897 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | - | €17,408 | +€17,408 | |
| Financial debts | 43 | €51,352 | - | -€51,352 | |
| Credit institutions | 430/8 | €51,352 | - | -€51,352 | |
| Trade debts | 44 | €4,133 | €12,143 | +€8,010 | +194% |
| Suppliers | 440/4 | €4,133 | €12,143 | +€8,010 | +194% |
| Other amounts payable | 47/48 | €403,191 | €463,022 | +€59,831 | +14.8% |
| Accrued charges and deferred income | 492/3 | €11,831 | €13,024 | +€1,193 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,461 | €28,796 | +€8,334 | +40.7% |
| Other operating charges | 640/8 | €2,160 | €2,226 | +€66 | +3.1% |
| Gross operating margin | 9900 | -€16,912 | -€28,824 | -€11,912 | -70.4% |
| Operating profit (loss) | 9901 | -€39,533 | -€59,845 | -€20,312 | -51.4% |
| Financial income | 75/76B | - | €331 | +€331 | |
| Recurring financial income | 75 | - | €331 | +€331 | |
| Financial charges | 65/66B | €13,691 | €22,701 | +€9,010 | +65.8% |
| Recurring financial charges | 65 | €13,691 | €22,701 | +€9,010 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | -€53,224 | -€82,215 | -€28,991 | -54.5% |
| Transfer from deferred taxes | 780 | €4,455 | €4,455 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€48,770 | -€77,760 | -€28,991 | -59.4% |
| Transfer from tax-exempt reserves | 789 | €13,364 | €13,364 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,405 | -€64,396 | -€28,991 | -81.9% |
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 14 October 2026 via checked.be.