Allur: 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.
Allur
Largest movements
- Tangible fixed assets +€18,981
up €18,981 (+34.6%), from €54,866 to €73,847
of which Other tangible fixed assets: +€20,480
- Receivables within one year -€10,106
down €10,106 (-21.5%), from €47,006 to €36,900
of which Trade receivables: -€6,774
- Cash -€3,165
down €3,165 (-3.1%), from €103,475 to €100,309
mainly Other debts (-€54,682) and Investment in fixed assets (net) (-€29,192)
- Reserves +€58,000
up €58,000 (+216.0%), from €26,855 to €84,855
- Other debts -€54,682
down €54,682 (-96.5%), from €56,646 to €1,964
- Tax, wage and social debts +€2,174
up €2,174 (+58.6%), from €3,711 to €5,885
- Gross operating margin +€18,132
up €18,132 (+23.9%), from €75,757 to €93,889
- Taxes +€5,757
up €5,757 (+32.3%), from €17,813 to €23,570
- Depreciation +€3,111
up €3,111 (+43.8%), from €7,100 to €10,211
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 | €208,042 | €213,815 | +€5,773 | +2.8% |
| Fixed assets | 21/28 | €55,436 | €74,417 | +€18,981 | +34.2% |
| Tangible fixed assets | 22/27 | €54,866 | €73,847 | +€18,981 | +34.6% |
| Plant, machinery and equipment | 23 | €1,968 | €1,357 | -€611 | -31.1% |
| Furniture and vehicles | 24 | €1,436 | €548 | -€888 | -61.8% |
| Other tangible fixed assets | 26 | €51,462 | €71,942 | +€20,480 | +39.8% |
| Financial fixed assets | 28 | €570 | €570 | = | 0.0% |
| Current assets | 29/58 | €152,606 | €139,398 | -€13,208 | -8.7% |
| Amounts receivable within one year | 40/41 | €47,006 | €36,900 | -€10,106 | -21.5% |
| Trade receivables | 40 | €43,173 | €36,400 | -€6,774 | -15.7% |
| Other amounts receivable | 41 | €3,833 | €500 | -€3,333 | -87.0% |
| Cash at bank and in hand | 54/58 | €103,475 | €100,309 | -€3,165 | -3.1% |
| Deferred charges and accrued income | 490/1 | €2,125 | €2,190 | +€64 | +3.0% |
| Total equity and liabilities | 10/49 | €208,042 | €213,815 | +€5,773 | +2.8% |
| Equity | 10/15 | €140,032 | €198,040 | +€58,008 | +41.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €26,855 | €84,855 | +€58,000 | +216.0% |
| Distributable reserves | 133 | €26,855 | €84,855 | +€58,000 | +216.0% |
| Profit (loss) carried forward | 14 | €94,627 | €94,635 | +€8 | 0.0% |
| Amounts payable | 17/49 | €68,010 | €15,775 | -€52,235 | -76.8% |
| Amounts payable within one year | 42/48 | €67,960 | €15,614 | -€52,346 | -77.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,602 | €7,765 | +€163 | +2.1% |
| Suppliers | 440/4 | €7,602 | €7,765 | +€163 | +2.1% |
| Taxes, remuneration and social security | 45 | €3,711 | €5,885 | +€2,174 | +58.6% |
| Taxes | 450/3 | €3,711 | €5,885 | +€2,174 | +58.6% |
| Other amounts payable | 47/48 | €56,646 | €1,964 | -€54,682 | -96.5% |
| Accrued charges and deferred income | 492/3 | €50 | €161 | +€111 | +222.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,100 | €10,211 | +€3,111 | +43.8% |
| Other operating charges | 640/8 | €1,317 | €1,839 | +€521 | +39.6% |
| Gross operating margin | 9900 | €75,757 | €93,889 | +€18,132 | +23.9% |
| Operating profit (loss) | 9901 | €67,340 | €81,839 | +€14,499 | +21.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €248 | €261 | +€13 | +5.3% |
| Recurring financial charges | 65 | €248 | €261 | +€13 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €67,092 | €81,578 | +€14,486 | +21.6% |
| Income taxes | 67/77 | €17,813 | €23,570 | +€5,757 | +32.3% |
| Profit (loss) for the period | 9904 | €49,279 | €58,008 | +€8,729 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,279 | €58,008 | +€8,729 | +17.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.