ALLUIN DAVID: 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.
ALLUIN DAVID
Largest movements
- Cash +€9,722
up €9,722 (+70.7%), from €13,748 to €23,470
mainly Advances received (+€5,882) and Other debts (+€2,062)
- Stocks and contracts -€1,430
down €1,430 (-5.3%), from €26,830 to €25,400
- Receivables within one year +€677
up €677 (+17.0%), from €3,982 to €4,659
of which Other amounts receivable: +€1,977
- Advances received +€5,882
new in 2025: €5,882
- Other debts +€2,062
up €2,062 (+1.5%), from €141,558 to €143,619
- Trade debts +€1,523
up €1,523 (+123%), from €1,243 to €2,765
- Tax, wage and social debts -€1,362
down €1,362 (-64.6%), from €2,108 to €746
- Gross operating margin +€21,014
up €21,014, from -€18,830 to €2,185
- Depreciation -€228
down €228 (-39.3%), from €582 to €353
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 | €45,277 | €53,892 | +€8,615 | +19.0% |
| Fixed assets | 21/28 | €716 | €363 | -€353 | -49.3% |
| Tangible fixed assets | 22/27 | €353 | - | -€353 | |
| Plant, machinery and equipment | 23 | €353 | - | -€353 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €44,560 | €53,529 | +€8,969 | +20.1% |
| Stocks and contracts in progress | 3 | €26,830 | €25,400 | -€1,430 | -5.3% |
| Stocks | 30/36 | €26,830 | €25,400 | -€1,430 | -5.3% |
| Amounts receivable within one year | 40/41 | €3,982 | €4,659 | +€677 | +17.0% |
| Trade receivables | 40 | €3,720 | €2,420 | -€1,300 | -34.9% |
| Other amounts receivable | 41 | €262 | €2,239 | +€1,977 | +753% |
| Cash at bank and in hand | 54/58 | €13,748 | €23,470 | +€9,722 | +70.7% |
| Total equity and liabilities | 10/49 | €45,277 | €53,892 | +€8,615 | +19.0% |
| Equity | 10/15 | -€99,631 | -€99,121 | +€511 | +0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,891 | -€113,381 | +€511 | +0.4% |
| Amounts payable | 17/49 | €144,908 | €153,013 | +€8,105 | +5.6% |
| Amounts payable within one year | 42/48 | €144,908 | €153,013 | +€8,105 | +5.6% |
| Trade debts | 44 | €1,243 | €2,765 | +€1,523 | +123% |
| Suppliers | 440/4 | €1,243 | €2,765 | +€1,523 | +123% |
| Advances received on contracts in progress | 46 | - | €5,882 | +€5,882 | |
| Taxes, remuneration and social security | 45 | €2,108 | €746 | -€1,362 | -64.6% |
| Taxes | 450/3 | €2,108 | €746 | -€1,362 | -64.6% |
| Other amounts payable | 47/48 | €141,558 | €143,619 | +€2,062 | +1.5% |
| Remuneration, social security and pensions | 62 | €302 | €308 | +€6 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €353 | -€228 | -39.3% |
| Other operating charges | 640/8 | €1,178 | €1,035 | -€143 | -12.2% |
| Gross operating margin | 9900 | -€18,830 | €2,185 | +€21,014 | |
| Operating profit (loss) | 9901 | -€20,891 | €489 | +€21,380 | |
| Financial income | 75/76B | €28 | €96 | +€68 | +242% |
| Recurring financial income | 75 | €28 | €96 | +€68 | +242% |
| Financial charges | 65/66B | €65 | €75 | +€10 | +14.6% |
| Recurring financial charges | 65 | €65 | €75 | +€10 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,928 | €511 | +€21,439 | |
| Profit (loss) for the period | 9904 | -€20,928 | €511 | +€21,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,928 | €511 | +€21,439 |
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 13 October 2026 via checked.be.