ALLROUND45: what changed
What changed
ALLROUND45
NACE 47.715, Retail trade
filed annual accounts (NBB)
Net result for the year
€18,876
2025 · €38,653-€19,776
Equity
€152,269
2025 · €160,993-€8,724
Cash
€8,033
2025 · €8,027+€6
Balance sheet total
€324,122
2025 · €340,742-€16,620
Largest movements
Assets
- Tangible fixed assets -€13,444
down €13,444 (-10.7%), from €125,160 to €111,716
- Receivables within one year -€8,480
down €8,480 (-24.3%), from €34,933 to €26,453
of which Trade receivables: -€7,866
- Receivables after one year +€4,878
up €4,878 (+2.8%), from €172,476 to €177,354
Equity and liabilities
- Debts after one year -€17,039
down €17,039 (-21.0%), from €81,328 to €64,289
- Contributions -€16,016
down €16,016 (-86.1%), from €18,600 to €2,584
- Current portion of long-term debt -€14,647
down €14,647 (-45.3%), from €32,308 to €17,661
- Other debts +€10,000
new in 2026: €10,000
- Tax, wage and social debts +€8,173
up €8,173 (+19.4%), from €42,028 to €50,201
of which Taxes: +€6,675
Income statement
- Gross operating margin -€35,724
down €35,724 (-16.1%), from €222,187 to €186,463
- Staff costs -€7,900
down €7,900 (-5.2%), from €153,050 to €145,150
- Taxes -€7,414
down €7,414 (-53.3%), from €13,898 to €6,484
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€38,653
Gross operating margin
-€35,724
Staff costs
+€7,900
Other operating charges
-€105
Financial income
-€1,145
Financial charges
+€1,883
Taxes
+€7,414
Result 2026
€18,876
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€52,183
Investment
€0
Financing
-€52,177
Cash 2025
€8,027
From operations (derived)
+€52,183
Net result for the year
+€18,876
Depreciation
+€13,444
Receivables after one year
-€4,878
Receivables within one year
+€8,480
Deferred charges and accrued income
-€420
Trade debts
-€2,192
Tax, wage and social debts
+€8,173
Other debts
+€10,000
Accrued charges and deferred income
+€700
Financing
-€52,177
Debts after one year
-€17,039
Current portion of long-term debt
-€14,647
Short-term financial debts
+€7,110
Contributions, distributions and other
-€27,600
Cash 2026
€8,033
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,742 | €324,122 | -€16,620 | -4.9% |
| Fixed assets | 21/28 | €125,160 | €111,716 | -€13,444 | -10.7% |
| Tangible fixed assets | 22/27 | €125,160 | €111,716 | -€13,444 | -10.7% |
| Land and buildings | 22 | €36,781 | €34,634 | -€2,147 | -5.8% |
| Furniture and vehicles | 24 | €7,537 | €962 | -€6,575 | -87.2% |
| Other tangible fixed assets | 26 | €80,842 | €76,120 | -€4,722 | -5.8% |
| Current assets | 29/58 | €215,582 | €212,406 | -€3,176 | -1.5% |
| Amounts receivable after more than one year | 29 | €172,476 | €177,354 | +€4,878 | +2.8% |
| Other amounts receivable | 291 | €172,476 | €177,354 | +€4,878 | +2.8% |
| Amounts receivable within one year | 40/41 | €34,933 | €26,453 | -€8,480 | -24.3% |
| Trade receivables | 40 | €34,041 | €26,175 | -€7,866 | -23.1% |
| Other amounts receivable | 41 | €893 | €279 | -€614 | -68.8% |
| Cash at bank and in hand | 54/58 | €8,027 | €8,033 | +€6 | +0.1% |
| Deferred charges and accrued income | 490/1 | €145 | €565 | +€420 | +289% |
| Total equity and liabilities | 10/49 | €340,742 | €324,122 | -€16,620 | -4.9% |
| Equity | 10/15 | €160,993 | €152,269 | -€8,724 | -5.4% |
| Contributions | 10/11 | €18,600 | €2,584 | -€16,016 | -86.1% |
| Reserves | 13 | €131,559 | €138,851 | +€7,292 | +5.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €129,699 | €138,851 | +€9,152 | +7.1% |
| Profit (loss) carried forward | 14 | €10,834 | €10,834 | = | 0.0% |
| Amounts payable | 17/49 | €179,749 | €171,853 | -€7,896 | -4.4% |
| Amounts payable after more than one year | 17 | €81,328 | €64,289 | -€17,039 | -21.0% |
| Financial debts | 170/4 | €81,328 | €64,289 | -€17,039 | -21.0% |
| Amounts payable within one year | 42/48 | €98,421 | €106,864 | +€8,443 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €32,308 | €17,661 | -€14,647 | -45.3% |
| Financial debts | 43 | €17,234 | €24,344 | +€7,110 | +41.3% |
| Credit institutions | 430/8 | €17,234 | €24,344 | +€7,110 | +41.3% |
| Trade debts | 44 | €6,851 | €4,658 | -€2,192 | -32.0% |
| Suppliers | 440/4 | €6,851 | €4,658 | -€2,192 | -32.0% |
| Taxes, remuneration and social security | 45 | €42,028 | €50,201 | +€8,173 | +19.4% |
| Taxes | 450/3 | €17,174 | €23,849 | +€6,675 | +38.9% |
| Remuneration and social security | 454/9 | €24,854 | €26,352 | +€1,498 | +6.0% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Remuneration, social security and pensions | 62 | €153,050 | €145,150 | -€7,900 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,444 | €13,444 | = | 0.0% |
| Other operating charges | 640/8 | €1,908 | €2,013 | +€105 | +5.5% |
| Gross operating margin | 9900 | €222,187 | €186,463 | -€35,724 | -16.1% |
| Operating profit (loss) | 9901 | €53,785 | €25,857 | -€27,928 | -51.9% |
| Financial income | 75/76B | €6,024 | €4,879 | -€1,145 | -19.0% |
| Recurring financial income | 75 | €6,024 | €4,879 | -€1,145 | -19.0% |
| Financial charges | 65/66B | €7,258 | €5,375 | -€1,883 | -25.9% |
| Recurring financial charges | 65 | €7,258 | €5,375 | -€1,883 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €52,551 | €25,360 | -€27,191 | -51.7% |
| Income taxes | 67/77 | €13,898 | €6,484 | -€7,414 | -53.3% |
| Profit (loss) for the period | 9904 | €38,653 | €18,876 | -€19,776 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,653 | €18,876 | -€19,776 | -51.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.