ALLRES: 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.
ALLRES
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€135,257
down €135,257 (-57.2%), from €236,411 to €101,155
mainly Current investments (-€150,000) and Contributions, distributions and other (-€31,877)
- Tangible fixed assets -€24,322
down €24,322 (-9.4%), from €259,834 to €235,513
of which Furniture and vehicles: -€16,348
- Receivables within one year +€5,429
up €5,429 (+16.9%), from €32,144 to €37,572
of which Other amounts receivable: +€5,429
- Reserves -€11,109
down €11,109 (-2.2%), from €498,873 to €487,764
of which Distributable reserves: -€11,109
- Tax, wage and social debts +€7,008
up €7,008 (+71.4%), from €9,821 to €16,829
- Gross operating margin -€38,257
down €38,257 (-40.0%), from €95,611 to €57,353
- Taxes -€10,213
down €10,213 (-53.6%), from €19,071 to €8,858
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 | €529,867 | €525,996 | -€3,871 | -0.7% |
| Fixed assets | 21/28 | €259,834 | €235,513 | -€24,322 | -9.4% |
| Tangible fixed assets | 22/27 | €259,834 | €235,513 | -€24,322 | -9.4% |
| Land and buildings | 22 | €183,137 | €177,344 | -€5,793 | -3.2% |
| Plant, machinery and equipment | 23 | €6,851 | €6,569 | -€282 | -4.1% |
| Furniture and vehicles | 24 | €62,666 | €46,318 | -€16,348 | -26.1% |
| Other tangible fixed assets | 26 | €7,181 | €5,281 | -€1,899 | -26.4% |
| Current assets | 29/58 | €270,033 | €290,484 | +€20,451 | +7.6% |
| Amounts receivable within one year | 40/41 | €32,144 | €37,572 | +€5,429 | +16.9% |
| Trade receivables | 40 | €17,031 | €17,031 | = | 0.0% |
| Other amounts receivable | 41 | €15,113 | €20,542 | +€5,429 | +35.9% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €236,411 | €101,155 | -€135,257 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,478 | €1,757 | +€279 | +18.9% |
| Total equity and liabilities | 10/49 | €529,867 | €525,996 | -€3,871 | -0.7% |
| Equity | 10/15 | €517,423 | €506,314 | -€11,109 | -2.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Share premium | 1100/10 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €498,873 | €487,764 | -€11,109 | -2.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €497,018 | €485,909 | -€11,109 | -2.2% |
| Amounts payable | 17/49 | €12,444 | €19,682 | +€7,238 | +58.2% |
| Amounts payable within one year | 42/48 | €12,444 | €19,682 | +€7,238 | +58.2% |
| Trade debts | 44 | €623 | €853 | +€230 | +36.9% |
| Suppliers | 440/4 | €623 | €853 | +€230 | +36.9% |
| Taxes, remuneration and social security | 45 | €9,821 | €16,829 | +€7,008 | +71.4% |
| Taxes | 450/3 | €9,821 | €16,829 | +€7,008 | +71.4% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,160 | €1,478 | +€318 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,035 | €25,765 | -€270 | -1.0% |
| Other operating charges | 640/8 | €1,914 | €1,752 | -€163 | -8.5% |
| Gross operating margin | 9900 | €95,611 | €57,353 | -€38,257 | -40.0% |
| Operating profit (loss) | 9901 | €66,502 | €28,359 | -€38,143 | -57.4% |
| Financial income | 75/76B | €1,473 | €1,549 | +€76 | +5.2% |
| Recurring financial income | 75 | €1,473 | €1,549 | +€76 | +5.2% |
| Financial charges | 65/66B | €279 | €281 | +€2 | +0.6% |
| Recurring financial charges | 65 | €279 | €281 | +€2 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €67,695 | €29,626 | -€38,069 | -56.2% |
| Income taxes | 67/77 | €19,071 | €8,858 | -€10,213 | -53.6% |
| Profit (loss) for the period | 9904 | €48,624 | €20,768 | -€27,856 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,624 | €20,768 | -€27,856 | -57.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.