ALLPLAN: 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.
ALLPLAN
Largest movements
- Financial fixed assets +€1.5m
up €1.5m (+8.4%), from €17.8m to €19.3m
- Cash -€362,851
down €362,851 (-90.9%), from €399,362 to €36,511
mainly Investment in fixed assets (net) (-€1.5m) and Receivables within one year (-€27,512)
- Other debts +€1.0m
up €1.0m (+37.1%), from €2.8m to €3.8m
- Financial income -€3.2m
down €3.2m (-95.7%), from €3.4m to €145,040
- Taxes +€6,815
up €6,815 (+28.7%), from €23,761 to €30,576
- Financial charges +€6,370
up €6,370 (+14.5%), from €43,780 to €50,149
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.
Cash bridge derived
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 | €27,167,314 | €28,317,204 | +€1.1m | +4.2% |
| Fixed assets | 21/28 | €18,778,346 | €20,250,346 | +€1.5m | +7.8% |
| Tangible fixed assets | 22/27 | €949,613 | €924,613 | -€25,000 | -2.6% |
| Land and buildings | 22 | €949,613 | €924,613 | -€25,000 | -2.6% |
| Financial fixed assets | 28 | €17,828,733 | €19,325,733 | +€1.5m | +8.4% |
| Current assets | 29/58 | €8,388,968 | €8,066,858 | -€322,110 | -3.8% |
| Amounts receivable within one year | 40/41 | €7,957,998 | €7,985,510 | +€27,512 | +0.3% |
| Other amounts receivable | 41 | €7,957,998 | €7,985,510 | +€27,512 | +0.3% |
| Cash at bank and in hand | 54/58 | €399,362 | €36,511 | -€362,851 | -90.9% |
| Deferred charges and accrued income | 490/1 | €31,608 | €44,837 | +€13,229 | +41.9% |
| Total equity and liabilities | 10/49 | €27,167,314 | €28,317,204 | +€1.1m | +4.2% |
| Equity | 10/15 | €24,344,869 | €24,435,608 | +€90,739 | +0.4% |
| Contributions | 10/11 | €9,994,100 | €9,994,100 | = | 0.0% |
| Reserves | 13 | €10,621 | €10,621 | = | 0.0% |
| Distributable reserves | 133 | €10,621 | €10,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,340,148 | €14,430,887 | +€90,739 | +0.6% |
| Amounts payable | 17/49 | €2,822,445 | €3,881,596 | +€1.1m | +37.5% |
| Amounts payable within one year | 42/48 | €2,808,500 | €3,859,600 | +€1.1m | +37.4% |
| Trade debts | 44 | €11 | €68 | +€57 | +519.9% |
| Suppliers | 440/4 | €11 | €68 | +€57 | +519.9% |
| Taxes, remuneration and social security | 45 | €1,261 | €11,147 | +€9,886 | +783.8% |
| Taxes | 450/3 | €1,261 | €11,147 | +€9,886 | +783.8% |
| Other amounts payable | 47/48 | €2,807,228 | €3,848,385 | +€1.0m | +37.1% |
| Accrued charges and deferred income | 492/3 | €13,945 | €21,997 | +€8,051 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,000 | €25,000 | = | 0.0% |
| Other operating charges | 640/8 | €22,386 | €23,088 | +€702 | +3.1% |
| Gross operating margin | 9900 | €74,509 | €74,512 | +€3 | 0.0% |
| Operating profit (loss) | 9901 | €27,123 | €26,424 | -€699 | -2.6% |
| Financial income | 75/76B | €3,352,835 | €145,040 | -€3.2m | -95.7% |
| Recurring financial income | 75 | €3,352,835 | €145,040 | -€3.2m | -95.7% |
| Financial charges | 65/66B | €43,780 | €50,149 | +€6,370 | +14.5% |
| Recurring financial charges | 65 | €43,780 | €50,149 | +€6,370 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €3,336,179 | €121,315 | -€3.2m | -96.4% |
| Income taxes | 67/77 | €23,761 | €30,576 | +€6,815 | +28.7% |
| Profit (loss) for the period | 9904 | €3,312,418 | €90,739 | -€3.2m | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,312,418 | €90,739 | -€3.2m | -97.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.