ALLTEN: 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.
ALLTEN
Largest movements
- Cash +€1.3m
up €1.3m (+125%), from €1.0m to €2.3m
mainly Current investments (+€700,000) and Net result for the year (+€396,565)
- Current investments -€700,000
no longer reported in 2025 (was €700,000)
- Receivables within one year -€46,156
down €46,156 (-8.2%), from €562,270 to €516,114
of which Trade receivables: -€53,861
- Trade debts +€172,385
up €172,385 (+26.3%), from €654,930 to €827,315
- Other debts +€100,000
up €100,000 (+50.0%), from €200,173 to €300,173
- Reserves +€96,000
up €96,000 (+16.6%), from €577,000 to €673,000
of which Distributable reserves: +€96,000
- Tax, wage and social debts +€74,438
up €74,438 (+48.5%), from €153,461 to €227,899
of which Taxes: +€38,980
- Advances received +€67,046
new in 2025: €67,046
- Gross operating margin +€191,501
up €191,501 (+13.8%), from €1.4m to €1.6m
- Staff costs +€106,866
up €106,866 (+13.3%), from €805,625 to €912,491
- Taxes +€61,405
up €61,405 (+41.6%), from €147,554 to €208,959
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 | €2,347,138 | €2,876,541 | +€529,404 | +22.6% |
| Fixed assets | 21/28 | €60,723 | €65,238 | +€4,514 | +7.4% |
| Intangible fixed assets | 21 | €16,197 | €20,749 | +€4,552 | +28.1% |
| Tangible fixed assets | 22/27 | €43,659 | €43,621 | -€38 | -0.1% |
| Furniture and vehicles | 24 | €38,951 | €40,090 | +€1,139 | +2.9% |
| Other tangible fixed assets | 26 | €4,708 | €3,531 | -€1,177 | -25.0% |
| Financial fixed assets | 28 | €868 | €868 | = | 0.0% |
| Current assets | 29/58 | €2,286,414 | €2,811,304 | +€524,889 | +23.0% |
| Amounts receivable within one year | 40/41 | €562,270 | €516,114 | -€46,156 | -8.2% |
| Trade receivables | 40 | €528,708 | €474,847 | -€53,861 | -10.2% |
| Other amounts receivable | 41 | €33,562 | €41,267 | +€7,705 | +23.0% |
| Current investments | 50/53 | €700,000 | - | -€700,000 | |
| Cash at bank and in hand | 54/58 | €1,019,794 | €2,292,537 | +€1.3m | +125% |
| Deferred charges and accrued income | 490/1 | €4,350 | €2,653 | -€1,697 | -39.0% |
| Total equity and liabilities | 10/49 | €2,347,138 | €2,876,541 | +€529,404 | +22.6% |
| Equity | 10/15 | €1,233,035 | €1,329,600 | +€96,565 | +7.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €577,000 | €673,000 | +€96,000 | +16.6% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €552,000 | €648,000 | +€96,000 | +17.4% |
| Profit (loss) carried forward | 14 | €594,535 | €595,100 | +€565 | +0.1% |
| Amounts payable | 17/49 | €1,114,103 | €1,546,942 | +€432,839 | +38.9% |
| Amounts payable within one year | 42/48 | €1,110,731 | €1,542,433 | +€431,701 | +38.9% |
| Financial debts | 43 | €102,167 | €120,000 | +€17,833 | +17.5% |
| Credit institutions | 430/8 | €102,167 | €120,000 | +€17,833 | +17.5% |
| Trade debts | 44 | €654,930 | €827,315 | +€172,385 | +26.3% |
| Suppliers | 440/4 | €654,930 | €827,315 | +€172,385 | +26.3% |
| Advances received on contracts in progress | 46 | - | €67,046 | +€67,046 | |
| Taxes, remuneration and social security | 45 | €153,461 | €227,899 | +€74,438 | +48.5% |
| Taxes | 450/3 | €42,893 | €81,873 | +€38,980 | +90.9% |
| Remuneration and social security | 454/9 | €110,568 | €146,026 | +€35,458 | +32.1% |
| Other amounts payable | 47/48 | €200,173 | €300,173 | +€100,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | €3,372 | €4,509 | +€1,138 | +33.7% |
| Remuneration, social security and pensions | 62 | €805,625 | €912,491 | +€106,866 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,242 | €14,553 | +€3,311 | +29.5% |
| Other operating charges | 640/8 | €43,665 | €55,163 | +€11,497 | +26.3% |
| Gross operating margin | 9900 | €1,392,206 | €1,583,707 | +€191,501 | +13.8% |
| Operating profit (loss) | 9901 | €531,674 | €601,500 | +€69,826 | +13.1% |
| Financial income | 75/76B | €16,073 | €23,653 | +€7,579 | +47.2% |
| Recurring financial income | 75 | €16,073 | €23,653 | +€7,579 | +47.2% |
| Financial charges | 65/66B | €18,550 | €19,629 | +€1,080 | +5.8% |
| Recurring financial charges | 65 | €18,550 | €19,629 | +€1,080 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €529,198 | €605,524 | +€76,326 | +14.4% |
| Income taxes | 67/77 | €147,554 | €208,959 | +€61,405 | +41.6% |
| Profit (loss) for the period | 9904 | €381,643 | €396,565 | +€14,922 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €381,643 | €396,565 | +€14,922 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.