ALLUVI: 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.
ALLUVI
Largest movements
- Current investments +€149,626
up €149,626 (+28.5%), from €524,618 to €674,244
- Receivables within one year +€15,138
up €15,138 (+340%), from €4,455 to €19,593
- Cash -€14,525
down €14,525 (-43.1%), from €33,693 to €19,168
mainly Current investments (-€149,626) and Receivables within one year (-€15,138)
- Tangible fixed assets -€8,912
down €8,912 (-20.0%), from €44,670 to €35,758
of which Furniture and vehicles: -€8,769
- Reserves +€136,077
up €136,077 (+28.7%), from €474,644 to €610,721
of which Distributable reserves: +€136,077
- Other debts +€17,207
new in 2025: €17,207
- Accrued charges and deferred income -€11,283
no longer reported in 2025 (was €11,283)
- Turnover +€30,775
up €30,775 (+12.3%), from €250,650 to €281,425
- Gross operating margin +€22,638
up €22,638 (+12.8%), from €177,127 to €199,765
- Taxes +€10,475
up €10,475 (+20.5%), from €51,068 to €61,543
- Purchases and services +€8,192
up €8,192 (+8.8%), from €92,890 to €101,082
- Financial income +€3,349
up €3,349 (+38.3%), from €8,749 to €12,098
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 | €607,493 | €748,816 | +€141,324 | +23.3% |
| Fixed assets | 21/28 | €44,670 | €35,758 | -€8,912 | -20.0% |
| Tangible fixed assets | 22/27 | €44,670 | €35,758 | -€8,912 | -20.0% |
| Plant, machinery and equipment | 23 | €9,751 | €9,607 | -€144 | -1.5% |
| Furniture and vehicles | 24 | €34,919 | €26,150 | -€8,769 | -25.1% |
| Current assets | 29/58 | €562,823 | €713,059 | +€150,236 | +26.7% |
| Amounts receivable within one year | 40/41 | €4,455 | €19,593 | +€15,138 | +340% |
| Other amounts receivable | 41 | €4,455 | €19,593 | +€15,138 | +340% |
| Current investments | 50/53 | €524,618 | €674,244 | +€149,626 | +28.5% |
| Cash at bank and in hand | 54/58 | €33,693 | €19,168 | -€14,525 | -43.1% |
| Deferred charges and accrued income | 490/1 | €57 | €54 | -€3 | -5.2% |
| Total equity and liabilities | 10/49 | €607,493 | €748,816 | +€141,324 | +23.3% |
| Equity | 10/15 | €579,433 | €715,510 | +€136,077 | +23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €474,644 | €610,721 | +€136,077 | +28.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €472,789 | €608,866 | +€136,077 | +28.8% |
| Profit (loss) carried forward | 14 | €98,589 | €98,589 | = | 0.0% |
| Amounts payable | 17/49 | €28,060 | €33,306 | +€5,246 | +18.7% |
| Amounts payable within one year | 42/48 | €16,776 | €33,306 | +€16,529 | +98.5% |
| Trade debts | 44 | €348 | - | -€348 | |
| Suppliers | 440/4 | €348 | - | -€348 | |
| Taxes, remuneration and social security | 45 | €16,428 | €16,099 | -€330 | -2.0% |
| Taxes | 450/3 | €16,428 | €16,099 | -€330 | -2.0% |
| Other amounts payable | 47/48 | - | €17,207 | +€17,207 | |
| Accrued charges and deferred income | 492/3 | €11,283 | - | -€11,283 | |
| Turnover | 70 | €250,650 | €281,425 | +€30,775 | +12.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €92,890 | €101,082 | +€8,192 | +8.8% |
| Remuneration, social security and pensions | 62 | - | €107 | +€107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,358 | €13,029 | +€1,671 | +14.7% |
| Other operating charges | 640/8 | €822 | €1,062 | +€240 | +29.2% |
| Gross operating margin | 9900 | €177,127 | €199,765 | +€22,638 | +12.8% |
| Operating profit (loss) | 9901 | €164,947 | €185,568 | +€20,620 | +12.5% |
| Financial income | 75/76B | €8,749 | €12,098 | +€3,349 | +38.3% |
| Recurring financial income | 75 | €8,749 | €12,098 | +€3,349 | +38.3% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -3.4% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €173,649 | €197,620 | +€23,971 | +13.8% |
| Income taxes | 67/77 | €51,068 | €61,543 | +€10,475 | +20.5% |
| Profit (loss) for the period | 9904 | €122,581 | €136,077 | +€13,496 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,581 | €136,077 | +€13,496 | +11.0% |
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 26 October 2026 via checked.be.