ALLROUNDS: 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.
ALLROUNDS
Largest movements
- Cash +€1.1m
up €1.1m (+4419.3%), from €23,909 to €1.1m
mainly Net result for the year (+€572,095) and Current investments (+€500,000)
- Current investments -€500,000
down €500,000 (-70.9%), from €705,000 to €205,000
- Tangible fixed assets -€474,561
down €474,561 (-10.1%), from €4.7m to €4.2m
of which Land and buildings: -€442,961
- Receivables within one year -€112,556
down €112,556 (-34.3%), from €328,223 to €215,667
- Reserves +€571,018
up €571,018 (+35.1%), from €1.6m to €2.2m
of which Tax-exempt reserves: +€571,018
- Debts after one year -€507,409
down €507,409 (-16.4%), from €3.1m to €2.6m
- Provisions +€190,340
up €190,340 (+35.1%), from €541,921 to €732,261
- Other debts -€174,737
down €174,737 (-35.8%), from €487,589 to €312,852
- Trade debts -€99,275
down €99,275 (-95.6%), from €103,826 to €4,551
- Gross operating margin +€81,959
up €81,959 (+7.8%), from €1.1m to €1.1m
- Turnover -€62,216
down €62,216 (-26.8%), from €232,529 to €170,313
- Depreciation +€50,512
up €50,512 (+27.3%), from €185,172 to €235,684
- Financial charges +€43,948
up €43,948 (+64.8%), from €67,834 to €111,782
- Purchases and services +€16,828
up €16,828 (+15.2%), from €110,822 to €127,650
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 | €6,291,940 | €6,258,419 | -€33,521 | -0.5% |
| Fixed assets | 21/28 | €5,230,994 | €4,756,433 | -€474,561 | -9.1% |
| Tangible fixed assets | 22/27 | €4,692,975 | €4,218,414 | -€474,561 | -10.1% |
| Land and buildings | 22 | €4,533,978 | €4,091,017 | -€442,961 | -9.8% |
| Furniture and vehicles | 24 | €128,997 | €97,397 | -€31,600 | -24.5% |
| Other tangible fixed assets | 26 | €30,000 | €30,000 | = | 0.0% |
| Financial fixed assets | 28 | €538,019 | €538,019 | = | 0.0% |
| Current assets | 29/58 | €1,060,946 | €1,501,986 | +€441,040 | +41.6% |
| Amounts receivable within one year | 40/41 | €328,223 | €215,667 | -€112,556 | -34.3% |
| Other amounts receivable | 41 | €328,223 | €215,667 | -€112,556 | -34.3% |
| Current investments | 50/53 | €705,000 | €205,000 | -€500,000 | -70.9% |
| Cash at bank and in hand | 54/58 | €23,909 | €1,080,524 | +€1.1m | +4419.3% |
| Deferred charges and accrued income | 490/1 | €3,814 | €795 | -€3,019 | -79.2% |
| Total equity and liabilities | 10/49 | €6,291,940 | €6,258,419 | -€33,521 | -0.5% |
| Equity | 10/15 | €2,027,454 | €2,599,549 | +€572,095 | +28.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,628,264 | €2,199,282 | +€571,018 | +35.1% |
| Tax-exempt reserves | 132 | €1,625,764 | €2,196,782 | +€571,018 | +35.1% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €374,190 | €375,267 | +€1,077 | +0.3% |
| Provisions and deferred taxes | 16 | €541,921 | €732,261 | +€190,340 | +35.1% |
| Deferred taxes | 168 | €541,921 | €732,261 | +€190,340 | +35.1% |
| Amounts payable | 17/49 | €3,722,565 | €2,926,609 | -€795,956 | -21.4% |
| Amounts payable after more than one year | 17 | €3,087,924 | €2,580,515 | -€507,409 | -16.4% |
| Financial debts | 170/4 | €3,087,924 | €2,580,515 | -€507,409 | -16.4% |
| Amounts payable within one year | 42/48 | €628,409 | €339,182 | -€289,227 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €36,994 | €21,779 | -€15,215 | -41.1% |
| Trade debts | 44 | €103,826 | €4,551 | -€99,275 | -95.6% |
| Suppliers | 440/4 | €103,826 | €4,551 | -€99,275 | -95.6% |
| Other amounts payable | 47/48 | €487,589 | €312,852 | -€174,737 | -35.8% |
| Accrued charges and deferred income | 492/3 | €6,232 | €6,912 | +€680 | +10.9% |
| Turnover | 70 | €232,529 | €170,313 | -€62,216 | -26.8% |
| Non-recurring operating income | 76A | €935,620 | €1,096,623 | +€161,003 | +17.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €110,822 | €127,650 | +€16,828 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,172 | €235,684 | +€50,512 | +27.3% |
| Other operating charges | 640/8 | €22,627 | €33,792 | +€11,165 | +49.3% |
| Gross operating margin | 9900 | €1,057,327 | €1,139,286 | +€81,959 | +7.8% |
| Operating profit (loss) | 9901 | €849,528 | €869,810 | +€20,282 | +2.4% |
| Financial income | 75/76B | €253 | €6,911 | +€6,658 | +2631.6% |
| Recurring financial income | 75 | €253 | €6,911 | +€6,658 | +2631.6% |
| Financial charges | 65/66B | €67,834 | €111,782 | +€43,948 | +64.8% |
| Recurring financial charges | 65 | €67,834 | €111,782 | +€43,948 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €781,947 | €764,939 | -€17,008 | -2.2% |
| Transfer from deferred taxes | 780 | €3,329 | €12,525 | +€9,196 | +276.2% |
| Transfer to deferred taxes | 680 | €127,737 | €202,865 | +€75,128 | +58.8% |
| Income taxes | 67/77 | - | €2,504 | +€2,504 | |
| Profit (loss) for the period | 9904 | €657,539 | €572,095 | -€85,444 | -13.0% |
| Transfer from tax-exempt reserves | 789 | €9,986 | €37,576 | +€27,590 | +276.3% |
| Transfer to tax-exempt reserves | 689 | €383,212 | €608,594 | +€225,382 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €284,313 | €1,077 | -€283,236 | -99.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.