ALLURE: 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.
ALLURE
Largest movements
- Tangible fixed assets -€80,318
down €80,318 (-37.6%), from €213,352 to €133,035
of which Furniture and vehicles: -€74,910
- Receivables within one year -€22,466
down €22,466 (-21.8%), from €103,148 to €80,682
of which Trade receivables: -€20,882
- Profit (loss) carried forward -€39,084
down €39,084 (-42.8%), from -€91,421 to -€130,505
- Reserves -€35,406
down €35,406 (-32.1%), from €110,212 to €74,806
of which Tax-exempt reserves: -€35,406
- Provisions -€11,802
down €11,802 (-32.7%), from €36,117 to €24,315
- Trade debts -€8,503
down €8,503 (-25.1%), from €33,828 to €25,325
- Current portion of long-term debt -€8,439
no longer reported in 2025 (was €8,439)
- Gross operating margin -€23,333
down €23,333, from €15,871 to -€7,462
- Depreciation +€8,214
up €8,214 (+11.9%), from €69,097 to €77,312
- Other operating charges -€269
down €269 (-16.5%), from €1,627 to €1,358
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 | €331,795 | €227,071 | -€104,724 | -31.6% |
| Fixed assets | 21/28 | €213,702 | €133,385 | -€80,318 | -37.6% |
| Tangible fixed assets | 22/27 | €213,352 | €133,035 | -€80,318 | -37.6% |
| Plant, machinery and equipment | 23 | €19,514 | €14,106 | -€5,408 | -27.7% |
| Furniture and vehicles | 24 | €193,838 | €118,929 | -€74,910 | -38.6% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €118,092 | €93,686 | -€24,406 | -20.7% |
| Amounts receivable within one year | 40/41 | €103,148 | €80,682 | -€22,466 | -21.8% |
| Trade receivables | 40 | €87,477 | €66,595 | -€20,882 | -23.9% |
| Other amounts receivable | 41 | €15,671 | €14,086 | -€1,584 | -10.1% |
| Cash at bank and in hand | 54/58 | €13,279 | €13,004 | -€275 | -2.1% |
| Deferred charges and accrued income | 490/1 | €1,665 | - | -€1,665 | |
| Total equity and liabilities | 10/49 | €331,795 | €227,071 | -€104,724 | -31.6% |
| Equity | 10/15 | €37,390 | -€37,099 | -€74,490 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,212 | €74,806 | -€35,406 | -32.1% |
| Tax-exempt reserves | 132 | €108,352 | €72,946 | -€35,406 | -32.7% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,421 | -€130,505 | -€39,084 | -42.8% |
| Provisions and deferred taxes | 16 | €36,117 | €24,315 | -€11,802 | -32.7% |
| Deferred taxes | 168 | €36,117 | €24,315 | -€11,802 | -32.7% |
| Amounts payable | 17/49 | €258,287 | €239,855 | -€18,432 | -7.1% |
| Amounts payable within one year | 42/48 | €258,287 | €239,855 | -€18,432 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €8,439 | - | -€8,439 | |
| Trade debts | 44 | €33,828 | €25,325 | -€8,503 | -25.1% |
| Suppliers | 440/4 | €33,828 | €25,325 | -€8,503 | -25.1% |
| Other amounts payable | 47/48 | €216,019 | €214,529 | -€1,490 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,097 | €77,312 | +€8,214 | +11.9% |
| Other operating charges | 640/8 | €1,627 | €1,358 | -€269 | -16.5% |
| Gross operating margin | 9900 | €15,871 | -€7,462 | -€23,333 | |
| Operating profit (loss) | 9901 | -€54,853 | -€86,131 | -€31,278 | -57.0% |
| Financial income | 75/76B | €6 | €3 | -€2 | -42.3% |
| Recurring financial income | 75 | €6 | €3 | -€2 | -42.3% |
| Financial charges | 65/66B | €297 | €163 | -€134 | -45.3% |
| Recurring financial charges | 65 | €297 | €163 | -€134 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | -€55,144 | -€86,291 | -€31,146 | -56.5% |
| Transfer from deferred taxes | 780 | €9,603 | €11,802 | +€2,199 | +22.9% |
| Income taxes | 67/77 | €1 | €1 | -€1 | -42.9% |
| Profit (loss) for the period | 9904 | -€45,543 | -€74,490 | -€28,946 | -63.6% |
| Transfer from tax-exempt reserves | 789 | €28,808 | €35,406 | +€6,598 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,735 | -€39,084 | -€22,349 | -134% |
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 21 October 2026 via checked.be.