ALLUGIA CONSULT: 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.
ALLUGIA CONSULT
Largest movements
- Receivables within one year +€46,923
up €46,923 (+122%), from €38,555 to €85,478
of which Other amounts receivable: +€37,243
- Cash -€16,640
down €16,640 (-57.3%), from €29,026 to €12,385
mainly Receivables within one year (-€46,923) and Debts after one year (-€25,684)
- Tangible fixed assets -€14,472
down €14,472 (-3.0%), from €476,569 to €462,096
of which Land and buildings: -€10,177
- Reserves +€29,259
up €29,259 (+25.8%), from €113,271 to €142,530
- Debts after one year -€25,684
down €25,684 (-7.1%), from €363,738 to €338,054
- Tax, wage and social debts +€13,609
up €13,609 (+106%), from €12,837 to €26,446
- Trade debts -€6,103
down €6,103 (-24.2%), from €25,245 to €19,142
- Gross operating margin +€20,203
up €20,203 (+28.9%), from €69,853 to €90,056
- Depreciation -€14,031
down €14,031 (-27.0%), from €51,933 to €37,901
- Taxes +€10,046
up €10,046 (+250%), from €4,019 to €14,064
- Other operating charges +€1,995
up €1,995 (+243%), from €821 to €2,816
- Financial income +€1,007
up €1,007 (+146%), from €689 to €1,696
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 | €565,349 | €581,760 | +€16,411 | +2.9% |
| Fixed assets | 21/28 | €476,569 | €462,096 | -€14,472 | -3.0% |
| Tangible fixed assets | 22/27 | €476,569 | €462,096 | -€14,472 | -3.0% |
| Land and buildings | 22 | €402,922 | €392,745 | -€10,177 | -2.5% |
| Plant, machinery and equipment | 23 | - | €1,237 | +€1,237 | |
| Furniture and vehicles | 24 | €73,647 | €68,114 | -€5,533 | -7.5% |
| Current assets | 29/58 | €88,780 | €119,663 | +€30,883 | +34.8% |
| Amounts receivable after more than one year | 29 | €21,200 | €21,800 | +€600 | +2.8% |
| Other amounts receivable | 291 | €21,200 | €21,800 | +€600 | +2.8% |
| Amounts receivable within one year | 40/41 | €38,555 | €85,478 | +€46,923 | +122% |
| Trade receivables | 40 | €32,670 | €42,350 | +€9,680 | +29.6% |
| Other amounts receivable | 41 | €5,885 | €43,128 | +€37,243 | +633% |
| Cash at bank and in hand | 54/58 | €29,026 | €12,385 | -€16,640 | -57.3% |
| Total equity and liabilities | 10/49 | €565,349 | €581,760 | +€16,411 | +2.9% |
| Equity | 10/15 | €125,671 | €154,930 | +€29,259 | +23.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €113,271 | €142,530 | +€29,259 | +25.8% |
| Distributable reserves | 133 | €113,271 | €142,530 | +€29,259 | +25.8% |
| Amounts payable | 17/49 | €439,678 | €426,829 | -€12,849 | -2.9% |
| Amounts payable after more than one year | 17 | €363,738 | €338,054 | -€25,684 | -7.1% |
| Financial debts | 170/4 | €363,738 | €338,054 | -€25,684 | -7.1% |
| Amounts payable within one year | 42/48 | €75,940 | €88,775 | +€12,835 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €37,859 | €43,188 | +€5,329 | +14.1% |
| Trade debts | 44 | €25,245 | €19,142 | -€6,103 | -24.2% |
| Suppliers | 440/4 | €25,245 | €19,142 | -€6,103 | -24.2% |
| Taxes, remuneration and social security | 45 | €12,837 | €26,446 | +€13,609 | +106% |
| Taxes | 450/3 | €12,837 | €26,446 | +€13,609 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,933 | €37,901 | -€14,031 | -27.0% |
| Other operating charges | 640/8 | €821 | €2,816 | +€1,995 | +243% |
| Gross operating margin | 9900 | €69,853 | €90,056 | +€20,203 | +28.9% |
| Operating profit (loss) | 9901 | €17,099 | €49,338 | +€32,239 | +189% |
| Financial income | 75/76B | €689 | €1,696 | +€1,007 | +146% |
| Recurring financial income | 75 | €689 | €1,696 | +€1,007 | +146% |
| Financial charges | 65/66B | €8,135 | €7,711 | -€424 | -5.2% |
| Recurring financial charges | 65 | €8,135 | €7,711 | -€424 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €9,654 | €43,323 | +€33,670 | +349% |
| Income taxes | 67/77 | €4,019 | €14,064 | +€10,046 | +250% |
| Profit (loss) for the period | 9904 | €5,635 | €29,259 | +€23,624 | +419% |
| Profit (loss) for the period to be appropriated | 9905 | €5,635 | €29,259 | +€23,624 | +419% |
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 25 October 2026 via checked.be.