ALLURE: 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.
ALLURE
Largest movements
- Tangible fixed assets -€24,335
down €24,335 (-37.3%), from €65,185 to €40,850
of which Furniture and vehicles: -€26,781
- Receivables within one year -€8,228
down €8,228 (-80.4%), from €10,239 to €2,011
- Cash -€5,857
down €5,857 (-36.1%), from €16,246 to €10,389
mainly Trade debts (-€26,016) and Contributions, distributions and other (-€20,013)
- Trade debts -€26,016
down €26,016 (-91.1%), from €28,553 to €2,537
- Other debts +€20,078
up €20,078 (+554.6%), from €3,620 to €23,698
- Reserves -€19,288
down €19,288 (-78.7%), from €24,515 to €5,227
of which Distributable reserves: -€19,288
- Debts after one year -€15,897
down €15,897 (-60.4%), from €26,339 to €10,442
- Current portion of long-term debt +€1,329
up €1,329 (+9.6%), from €13,853 to €15,182
- Depreciation +€18,425
up €18,425 (+199.6%), from €9,231 to €27,656
- Gross operating margin +€16,941
up €16,941 (+133.0%), from €12,740 to €29,681
- Taxes -€1,194
down €1,194 (-95.7%), from €1,248 to €54
- Financial charges +€658
up €658 (+133.7%), from €492 to €1,150
- Financial income -€311
down €311 (-27.7%), from €1,122 to €811
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 | €119,841 | €81,126 | -€38,715 | -32.3% |
| Formation expenses | 20 | €1,166 | €869 | -€297 | -25.5% |
| Fixed assets | 21/28 | €65,185 | €40,850 | -€24,335 | -37.3% |
| Tangible fixed assets | 22/27 | €65,185 | €40,850 | -€24,335 | -37.3% |
| Plant, machinery and equipment | 23 | €487 | €2,933 | +€2,446 | +502.3% |
| Furniture and vehicles | 24 | €64,698 | €37,917 | -€26,781 | -41.4% |
| Current assets | 29/58 | €53,490 | €39,407 | -€14,083 | -26.3% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,239 | €2,011 | -€8,228 | -80.4% |
| Trade receivables | 40 | €10,239 | €2,011 | -€8,228 | -80.4% |
| Cash at bank and in hand | 54/58 | €16,246 | €10,389 | -€5,857 | -36.1% |
| Deferred charges and accrued income | 490/1 | €2,005 | €2,007 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €119,841 | €81,126 | -€38,715 | -32.3% |
| Equity | 10/15 | €45,119 | €25,831 | -€19,288 | -42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,515 | €5,227 | -€19,288 | -78.7% |
| Non-distributable reserves | 130/1 | €1,423 | €1,423 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,423 | €1,423 | = | 0.0% |
| Distributable reserves | 133 | €23,092 | €3,804 | -€19,288 | -83.5% |
| Profit (loss) carried forward | 14 | €2,004 | €2,004 | = | 0.0% |
| Amounts payable | 17/49 | €74,722 | €55,295 | -€19,427 | -26.0% |
| Amounts payable after more than one year | 17 | €26,339 | €10,442 | -€15,897 | -60.4% |
| Financial debts | 170/4 | €26,339 | €10,442 | -€15,897 | -60.4% |
| Amounts payable within one year | 42/48 | €48,383 | €44,853 | -€3,530 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €13,853 | €15,182 | +€1,329 | +9.6% |
| Trade debts | 44 | €28,553 | €2,537 | -€26,016 | -91.1% |
| Suppliers | 440/4 | €28,553 | €2,537 | -€26,016 | -91.1% |
| Taxes, remuneration and social security | 45 | €2,357 | €3,436 | +€1,079 | +45.8% |
| Taxes | 450/3 | €2,357 | €3,436 | +€1,079 | +45.8% |
| Other amounts payable | 47/48 | €3,620 | €23,698 | +€20,078 | +554.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,231 | €27,656 | +€18,425 | +199.6% |
| Other operating charges | 640/8 | €740 | €907 | +€167 | +22.6% |
| Gross operating margin | 9900 | €12,740 | €29,681 | +€16,941 | +133.0% |
| Operating profit (loss) | 9901 | €2,769 | €1,118 | -€1,651 | -59.6% |
| Financial income | 75/76B | €1,122 | €811 | -€311 | -27.7% |
| Recurring financial income | 75 | €1,122 | €811 | -€311 | -27.7% |
| Financial charges | 65/66B | €492 | €1,150 | +€658 | +133.7% |
| Recurring financial charges | 65 | €492 | €1,150 | +€658 | +133.7% |
| Profit (loss) for the period before taxes | 9903 | €3,399 | €779 | -€2,620 | -77.1% |
| Income taxes | 67/77 | €1,248 | €54 | -€1,194 | -95.7% |
| Profit (loss) for the period | 9904 | €2,151 | €725 | -€1,426 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,151 | €725 | -€1,426 | -66.3% |
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 7 October 2026 via checked.be.