ALLPOSS: 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.
ALLPOSS
Largest movements
- Tangible fixed assets -€130,296
down €130,296 (-3.4%), from €3.8m to €3.7m
of which Land and buildings: -€136,982
- Cash +€39,789
up €39,789 (+380.6%), from €10,455 to €50,244
mainly Net result for the year (+€188,350) and Depreciation (+€137,196)
- Debts after one year -€255,291
down €255,291 (-10.5%), from €2.4m to €2.2m
- Reserves +€187,491
up €187,491 (+19.4%), from €968,884 to €1.2m
- Gross operating margin +€104,804
up €104,804 (+26.8%), from €390,733 to €495,537
- Taxes +€46,508
up €46,508 (+114.7%), from €40,560 to €87,067
- Other operating charges -€15,778
down €15,778 (-51.8%), from €30,436 to €14,658
- Financial charges -€10,455
down €10,455 (-13.3%), from €78,741 to €68,285
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 | €3,867,774 | €3,802,731 | -€65,043 | -1.7% |
| Fixed assets | 21/28 | €3,846,057 | €3,715,761 | -€130,296 | -3.4% |
| Tangible fixed assets | 22/27 | €3,846,057 | €3,715,761 | -€130,296 | -3.4% |
| Land and buildings | 22 | €3,846,057 | €3,709,075 | -€136,982 | -3.6% |
| Furniture and vehicles | 24 | - | €6,686 | +€6,686 | |
| Current assets | 29/58 | €21,717 | €86,970 | +€65,253 | +300.5% |
| Cash at bank and in hand | 54/58 | €10,455 | €50,244 | +€39,789 | +380.6% |
| Deferred charges and accrued income | 490/1 | €11,262 | €36,726 | +€25,463 | +226.1% |
| Total equity and liabilities | 10/49 | €3,867,774 | €3,802,731 | -€65,043 | -1.7% |
| Equity | 10/15 | €987,434 | €1,174,925 | +€187,491 | +19.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €968,884 | €1,156,375 | +€187,491 | +19.4% |
| Distributable reserves | 133 | €968,884 | €1,156,375 | +€187,491 | +19.4% |
| Amounts payable | 17/49 | €2,880,340 | €2,627,806 | -€252,535 | -8.8% |
| Amounts payable after more than one year | 17 | €2,441,332 | €2,186,041 | -€255,291 | -10.5% |
| Financial debts | 170/4 | €2,441,332 | €2,186,041 | -€255,291 | -10.5% |
| Amounts payable within one year | 42/48 | €382,776 | €404,521 | +€21,745 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €332,905 | €335,291 | +€2,385 | +0.7% |
| Trade debts | 44 | €2,317 | €347 | -€1,969 | -85.0% |
| Suppliers | 440/4 | €2,317 | €347 | -€1,969 | -85.0% |
| Taxes, remuneration and social security | 45 | €35,703 | €45,017 | +€9,314 | +26.1% |
| Taxes | 450/3 | €33,052 | €42,348 | +€9,296 | +28.1% |
| Remuneration and social security | 454/9 | €2,651 | €2,669 | +€18 | +0.7% |
| Other amounts payable | 47/48 | €11,852 | €23,866 | +€12,015 | +101.4% |
| Accrued charges and deferred income | 492/3 | €56,232 | €37,243 | -€18,989 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,843 | €137,196 | +€1,353 | +1.0% |
| Other operating charges | 640/8 | €30,436 | €14,658 | -€15,778 | -51.8% |
| Gross operating margin | 9900 | €390,733 | €495,537 | +€104,804 | +26.8% |
| Operating profit (loss) | 9901 | €224,454 | €343,683 | +€119,229 | +53.1% |
| Financial income | 75/76B | €20 | €20 | -€0 | 0.0% |
| Recurring financial income | 75 | €20 | €20 | -€0 | 0.0% |
| Financial charges | 65/66B | €78,741 | €68,285 | -€10,455 | -13.3% |
| Recurring financial charges | 65 | €78,741 | €68,285 | -€10,455 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €145,733 | €275,418 | +€129,685 | +89.0% |
| Income taxes | 67/77 | €40,560 | €87,067 | +€46,508 | +114.7% |
| Profit (loss) for the period | 9904 | €105,173 | €188,350 | +€83,177 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,173 | €188,350 | +€83,177 | +79.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.