ALLUSION: 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.
What changed
ALLUSION
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€2.2m
2023 · -€89,082+€2.3m
Equity
€1.7m
2023 · -€467,055+€2.2m
Cash
€169,990
2023 · €262,656-€92,666
Balance sheet total
€10.1m
2023 · €5.7m+€4.3m
Largest movements
Assets
- Receivables within one year +€4.1m
up €4.1m (+164%), from €2.5m to €6.6m
of which Other amounts receivable: +€4.1m
- Financial fixed assets +€586,572
up €586,572 (+107%), from €547,741 to €1.1m
- Receivables after one year -€241,713
down €241,713 (-16.7%), from €1.4m to €1.2m
Equity and liabilities
- Debts after one year +€8.1m
new in 2024: €8.1m
- Other debts -€6.0m
down €6.0m (-98.3%), from €6.1m to €105,125
- Reserves +€1.7m
new in 2024: €1.7m
- Profit (loss) carried forward +€479,524
up €479,524, from -€479,455 to €70
Income statement
- Financial charges -€2.6m
down €2.6m, from €1.1m to -€1.5m
of which Financial charges: -€2.4m
- Taxes +€543,242
new in 2024: €543,242
- Gross operating margin +€291,090
up €291,090 (+24.9%), from €1.2m to €1.5m
- Staff costs +€88,806
up €88,806 (+223%), from €39,768 to €128,573
- Financial income +€53,330
up €53,330 (+38.0%), from €140,303 to €193,634
of which Non-recurring financial income: +€51,442
From the 2023 result to the 2024 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.
Result 2023
-€89,082
Gross operating margin
+€291,090
Staff costs
-€88,806
Depreciation
-€15,423
Write-downs
+€1,150
Other operating charges
-€175
Other operating items
+€41
Financial income
+€53,330
Financial charges
+€2.6m
Taxes
-€543,242
Result 2024
€2.2m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€7.3m
Investment
-€859,321
Financing
+€8.1m
Cash 2023
€262,656
From operations (derived)
-€7.3m
Net result for the year
+€2.2m
Depreciation
+€242,165
Receivables after one year
+€241,713
Receivables within one year
-€4.1m
Deferred charges and accrued income
+€34,601
Trade debts
+€23,665
Smaller working-capital items
-€1,904
Other debts
-€6.0m
Investment (derived)
-€859,321
Investment in fixed assets (net)
-€838,561
Current investments
-€20,760
Financing
+€8.1m
Debts after one year
+€8.1m
Cash 2024
€169,990
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,741,111 | €10,073,643 | +€4.3m | +75.5% |
| Fixed assets | 21/28 | €1,401,331 | €1,997,726 | +€596,396 | +42.6% |
| Tangible fixed assets | 22/27 | €853,589 | €863,413 | +€9,824 | +1.2% |
| Land and buildings | 22 | €181,650 | €391,093 | +€209,443 | +115% |
| Plant, machinery and equipment | 23 | €649,962 | €445,657 | -€204,305 | -31.4% |
| Furniture and vehicles | 24 | €18,427 | €21,783 | +€3,355 | +18.2% |
| Other tangible fixed assets | 26 | €3,550 | €4,880 | +€1,330 | +37.5% |
| Financial fixed assets | 28 | €547,741 | €1,134,313 | +€586,572 | +107% |
| Current assets | 29/58 | €4,339,780 | €8,075,917 | +€3.7m | +86.1% |
| Amounts receivable after more than one year | 29 | €1,443,162 | €1,201,449 | -€241,713 | -16.7% |
| Other amounts receivable | 291 | €1,443,162 | €1,201,449 | -€241,713 | -16.7% |
| Amounts receivable within one year | 40/41 | €2,491,384 | €6,575,740 | +€4.1m | +164% |
| Trade receivables | 40 | €3,650 | €23,716 | +€20,067 | +550% |
| Other amounts receivable | 41 | €2,487,735 | €6,552,024 | +€4.1m | +163% |
| Current investments | 50/53 | €100,332 | €121,092 | +€20,760 | +20.7% |
| Cash at bank and in hand | 54/58 | €262,656 | €169,990 | -€92,666 | -35.3% |
| Deferred charges and accrued income | 490/1 | €42,247 | €7,646 | -€34,601 | -81.9% |
| Total equity and liabilities | 10/49 | €5,741,111 | €10,073,643 | +€4.3m | +75.5% |
| Equity | 10/15 | -€467,055 | €1,748,470 | +€2.2m | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €1,736,000 | +€1.7m | |
| Distributable reserves | 133 | - | €1,736,000 | +€1.7m | |
| Profit (loss) carried forward | 14 | -€479,455 | €70 | +€479,524 | |
| Amounts payable | 17/49 | €6,208,166 | €8,325,173 | +€2.1m | +34.1% |
| Amounts payable after more than one year | 17 | - | €8,100,000 | +€8.1m | |
| Financial debts | 170/4 | - | €8,100,000 | +€8.1m | |
| Amounts payable within one year | 42/48 | €6,208,166 | €224,930 | -€6.0m | -96.4% |
| Trade debts | 44 | €85,354 | €109,019 | +€23,665 | +27.7% |
| Suppliers | 440/4 | €85,354 | €109,019 | +€23,665 | +27.7% |
| Taxes, remuneration and social security | 45 | €12,933 | €10,786 | -€2,148 | -16.6% |
| Taxes | 450/3 | €1,215 | €1,531 | +€316 | +26.0% |
| Remuneration and social security | 454/9 | €11,718 | €9,255 | -€2,464 | -21.0% |
| Other amounts payable | 47/48 | €6,109,878 | €105,125 | -€6.0m | -98.3% |
| Accrued charges and deferred income | 492/3 | - | €243 | +€243 | |
| Remuneration, social security and pensions | 62 | €39,768 | €128,573 | +€88,806 | +223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,742 | €242,165 | +€15,423 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,150 | -€1,150 | |
| Other operating charges | 640/8 | €2,698 | €2,873 | +€175 | +6.5% |
| Non-recurring operating charges | 66A | €100 | €59 | -€41 | -41.0% |
| Gross operating margin | 9900 | €1,169,897 | €1,460,987 | +€291,090 | +24.9% |
| Operating profit (loss) | 9901 | €900,589 | €1,088,467 | +€187,877 | +20.9% |
| Financial income | 75/76B | €140,303 | €193,634 | +€53,330 | +38.0% |
| Recurring financial income | 75 | €40,303 | €42,192 | +€1,889 | +4.7% |
| Non-recurring financial income | 76B | €100,000 | €151,442 | +€51,442 | +51.4% |
| Financial charges | 65/66B | €1,129,975 | -€1,476,666 | -€2.6m | |
| Recurring financial charges | 65 | €760,659 | -€1,625,161 | -€2.4m | |
| Non-recurring financial charges | 66B | €369,316 | €148,495 | -€220,821 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | -€89,082 | €2,758,766 | +€2.8m | |
| Income taxes | 67/77 | - | €543,242 | +€543,242 | |
| Profit (loss) for the period | 9904 | -€89,082 | €2,215,524 | +€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€89,082 | €2,215,524 | +€2.3m |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.