ALLROUND FINANCE: 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.
ALLROUND FINANCE
Largest movements
- Receivables within one year -€105,411
down €105,411 (-78.9%), from €133,603 to €28,192
of which Other amounts receivable: -€77,571
- Cash +€23,007
up €23,007 (+953%), from €2,415 to €25,423
mainly Receivables within one year (+€105,411) and Net result for the year (+€9,810)
- Financial fixed assets +€18,150
up €18,150 (+11.4%), from €159,845 to €177,995
- Tangible fixed assets -€7,188
down €7,188 (-32.9%), from €21,851 to €14,663
of which Other tangible fixed assets: -€6,962
- Other debts -€62,166
down €62,166 (-86.9%), from €71,539 to €9,374
- Debts after one year -€6,752
down €6,752 (-18.2%), from €37,008 to €30,256
- Current portion of long-term debt -€3,518
down €3,518 (-24.6%), from €14,308 to €10,790
- Gross operating margin -€28,264
down €28,264 (-51.4%), from €54,951 to €26,688
- Taxes -€6,449
down €6,449 (-48.0%), from €13,436 to €6,987
- Depreciation -€6,160
down €6,160 (-46.1%), from €13,349 to €7,188
- Staff costs -€1,920
down €1,920 (-100%), from €1,920 to €0
- Financial income -€892
down €892 (-29.3%), from €3,042 to €2,150
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 | €320,789 | €248,595 | -€72,194 | -22.5% |
| Fixed assets | 21/28 | €181,696 | €192,657 | +€10,962 | +6.0% |
| Tangible fixed assets | 22/27 | €21,851 | €14,663 | -€7,188 | -32.9% |
| Furniture and vehicles | 24 | €1,007 | €780 | -€226 | -22.5% |
| Other tangible fixed assets | 26 | €20,844 | €13,882 | -€6,962 | -33.4% |
| Financial fixed assets | 28 | €159,845 | €177,995 | +€18,150 | +11.4% |
| Current assets | 29/58 | €139,093 | €55,938 | -€83,155 | -59.8% |
| Amounts receivable within one year | 40/41 | €133,603 | €28,192 | -€105,411 | -78.9% |
| Trade receivables | 40 | €27,840 | €0 | -€27,840 | -100% |
| Other amounts receivable | 41 | €105,763 | €28,192 | -€77,571 | -73.3% |
| Cash at bank and in hand | 54/58 | €2,415 | €25,423 | +€23,007 | +953% |
| Deferred charges and accrued income | 490/1 | €3,075 | €2,324 | -€752 | -24.4% |
| Total equity and liabilities | 10/49 | €320,789 | €248,595 | -€72,194 | -22.5% |
| Equity | 10/15 | €173,353 | €174,025 | +€672 | +0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €135,842 | €136,514 | +€672 | +0.5% |
| Distributable reserves | 133 | €135,842 | €136,514 | +€672 | +0.5% |
| Profit (loss) carried forward | 14 | €18,961 | €18,961 | = | 0.0% |
| Amounts payable | 17/49 | €147,436 | €74,570 | -€72,865 | -49.4% |
| Amounts payable after more than one year | 17 | €37,008 | €30,256 | -€6,752 | -18.2% |
| Financial debts | 170/4 | €37,008 | €30,256 | -€6,752 | -18.2% |
| Amounts payable within one year | 42/48 | €110,427 | €44,038 | -€66,390 | -60.1% |
| Current portion of amounts payable after more than one year | 42 | €14,308 | €10,790 | -€3,518 | -24.6% |
| Trade debts | 44 | €1,081 | €2,140 | +€1,059 | +98.0% |
| Suppliers | 440/4 | €1,081 | €2,140 | +€1,059 | +98.0% |
| Taxes, remuneration and social security | 45 | €23,500 | €21,734 | -€1,765 | -7.5% |
| Taxes | 450/3 | €23,500 | €21,734 | -€1,765 | -7.5% |
| Other amounts payable | 47/48 | €71,539 | €9,374 | -€62,166 | -86.9% |
| Accrued charges and deferred income | 492/3 | - | €276 | +€276 | |
| Remuneration, social security and pensions | 62 | €1,920 | €0 | -€1,920 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,349 | €7,188 | -€6,160 | -46.1% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €54,951 | €26,688 | -€28,264 | -51.4% |
| Operating profit (loss) | 9901 | €39,683 | €19,099 | -€20,583 | -51.9% |
| Financial income | 75/76B | €3,042 | €2,150 | -€892 | -29.3% |
| Recurring financial income | 75 | €3,042 | €2,150 | -€892 | -29.3% |
| Financial charges | 65/66B | €4,200 | €4,452 | +€252 | +6.0% |
| Recurring financial charges | 65 | €4,200 | €4,452 | +€252 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €38,524 | €16,797 | -€21,727 | -56.4% |
| Income taxes | 67/77 | €13,436 | €6,987 | -€6,449 | -48.0% |
| Profit (loss) for the period | 9904 | €25,088 | €9,810 | -€15,278 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,088 | €9,810 | -€15,278 | -60.9% |
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 27 October 2026 via checked.be.