ALLU: 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.
ALLU
Largest movements
- Tangible fixed assets -€138,333
down €138,333 (-33.3%), from €415,000 to €276,667
- Stocks and contracts -€49,545
no longer reported in 2025 (was €49,545)
- Cash -€13,411
down €13,411 (-66.2%), from €20,258 to €6,847
mainly Debts after one year (-€95,250) and Other debts (-€90,381)
- Debts after one year -€95,250
down €95,250 (-30.6%), from €311,250 to €216,000
- Other debts -€90,381
down €90,381 (-34.4%), from €262,680 to €172,299
- Profit (loss) carried forward -€22,649
down €22,649 (-24.7%), from -€91,627 to -€114,276
- Trade debts +€6,991
new in 2025: €6,991
- Purchases and services -€26,538
down €26,538 (-50.5%), from €52,577 to €26,039
- Gross operating margin -€5,885
down €5,885 (-194.1%), from -€3,032 to -€8,917
- Financial charges -€5,074
down €5,074 (-29.2%), from €17,351 to €12,277
- Other operating charges -€796
down €796 (-35.4%), from €2,251 to €1,455
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 | €484,803 | €283,514 | -€201,289 | -41.5% |
| Fixed assets | 21/28 | €415,000 | €276,667 | -€138,333 | -33.3% |
| Tangible fixed assets | 22/27 | €415,000 | €276,667 | -€138,333 | -33.3% |
| Land and buildings | 22 | €415,000 | €276,667 | -€138,333 | -33.3% |
| Current assets | 29/58 | €69,803 | €6,847 | -€62,956 | -90.2% |
| Stocks and contracts in progress | 3 | €49,545 | - | -€49,545 | |
| Contracts in progress | 37 | €49,545 | - | -€49,545 | |
| Cash at bank and in hand | 54/58 | €20,258 | €6,847 | -€13,411 | -66.2% |
| Total equity and liabilities | 10/49 | €484,803 | €283,514 | -€201,289 | -41.5% |
| Equity | 10/15 | -€89,127 | -€111,776 | -€22,649 | -25.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,627 | -€114,276 | -€22,649 | -24.7% |
| Amounts payable | 17/49 | €573,930 | €395,290 | -€178,640 | -31.1% |
| Amounts payable after more than one year | 17 | €311,250 | €216,000 | -€95,250 | -30.6% |
| Financial debts | 170/4 | €311,250 | €216,000 | -€95,250 | -30.6% |
| Amounts payable within one year | 42/48 | €262,680 | €179,290 | -€83,390 | -31.7% |
| Trade debts | 44 | - | €6,991 | +€6,991 | |
| Suppliers | 440/4 | - | €6,991 | +€6,991 | |
| Other amounts payable | 47/48 | €262,680 | €172,299 | -€90,381 | -34.4% |
| Non-recurring operating income | 76A | - | €17,122 | +€17,122 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,577 | €26,039 | -€26,538 | -50.5% |
| Other operating charges | 640/8 | €2,251 | €1,455 | -€796 | -35.4% |
| Gross operating margin | 9900 | -€3,032 | -€8,917 | -€5,885 | -194.1% |
| Operating profit (loss) | 9901 | -€5,283 | -€10,372 | -€5,089 | -96.3% |
| Financial charges | 65/66B | €17,351 | €12,277 | -€5,074 | -29.2% |
| Recurring financial charges | 65 | €17,351 | €12,277 | -€5,074 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,634 | -€22,649 | -€15 | -0.1% |
| Profit (loss) for the period | 9904 | -€22,634 | -€22,649 | -€15 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,634 | -€22,649 | -€15 | -0.1% |
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 12 October 2026 via checked.be.