ALLY-DE ROO: 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.
ALLY-DE ROO
Largest movements
- Cash -€77,235
down €77,235 (-34.4%), from €224,428 to €147,194
mainly Investment in fixed assets (net) (-€158,928) and Stocks and contracts (-€33,929)
- Stocks and contracts +€33,929
up €33,929 (+13.2%), from €257,246 to €291,175
- Receivables within one year +€31,388
up €31,388 (+438%), from €7,162 to €38,550
of which Other amounts receivable: +€33,551
- Current investments +€21,648
up €21,648 (+20.9%), from €103,548 to €125,196
- Debts after one year +€20,683
up €20,683 (+27.5%), from €75,233 to €95,917
- Gross operating margin -€172,765
down €172,765 (-50.7%), from €340,542 to €167,777
- Depreciation +€27,478
up €27,478 (+21.6%), from €127,096 to €154,574
- Taxes -€8,120
down €8,120 (-92.1%), from €8,820 to €700
- Financial charges +€4,266
up €4,266 (+263%), from €1,620 to €5,887
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 | €1,446,592 | €1,461,216 | +€14,625 | +1.0% |
| Fixed assets | 21/28 | €850,353 | €854,707 | +€4,354 | +0.5% |
| Intangible fixed assets | 21 | €12,531 | €10,630 | -€1,901 | -15.2% |
| Tangible fixed assets | 22/27 | €837,822 | €844,077 | +€6,255 | +0.7% |
| Land and buildings | 22 | €434,107 | €383,096 | -€51,010 | -11.8% |
| Plant, machinery and equipment | 23 | €63,414 | €62,939 | -€475 | -0.7% |
| Furniture and vehicles | 24 | €340,301 | €398,042 | +€57,741 | +17.0% |
| Current assets | 29/58 | €596,239 | €606,509 | +€10,271 | +1.7% |
| Stocks and contracts in progress | 3 | €257,246 | €291,175 | +€33,929 | +13.2% |
| Stocks | 30/36 | €257,246 | €291,175 | +€33,929 | +13.2% |
| Amounts receivable within one year | 40/41 | €7,162 | €38,550 | +€31,388 | +438% |
| Trade receivables | 40 | €4,452 | €2,289 | -€2,163 | -48.6% |
| Other amounts receivable | 41 | €2,710 | €36,261 | +€33,551 | +1,238% |
| Current investments | 50/53 | €103,548 | €125,196 | +€21,648 | +20.9% |
| Cash at bank and in hand | 54/58 | €224,428 | €147,194 | -€77,235 | -34.4% |
| Deferred charges and accrued income | 490/1 | €3,855 | €4,395 | +€540 | +14.0% |
| Total equity and liabilities | 10/49 | €1,446,592 | €1,461,216 | +€14,625 | +1.0% |
| Equity | 10/15 | €1,094,500 | €1,096,900 | +€2,399 | +0.2% |
| Contributions | 10/11 | €972,036 | €972,036 | = | 0.0% |
| Reserves | 13 | €80,000 | €87,000 | +€7,000 | +8.8% |
| Distributable reserves | 133 | €80,000 | €87,000 | +€7,000 | +8.8% |
| Profit (loss) carried forward | 14 | €10,708 | €10,917 | +€209 | +2.0% |
| Investment grants | 15 | €31,756 | €26,946 | -€4,810 | -15.1% |
| Amounts payable | 17/49 | €352,091 | €364,316 | +€12,225 | +3.5% |
| Amounts payable after more than one year | 17 | €75,233 | €95,917 | +€20,683 | +27.5% |
| Financial debts | 170/4 | €75,233 | €95,917 | +€20,683 | +27.5% |
| Amounts payable within one year | 42/48 | €276,858 | €268,400 | -€8,458 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €37,300 | €39,983 | +€2,683 | +7.2% |
| Trade debts | 44 | €53,625 | €55,439 | +€1,814 | +3.4% |
| Suppliers | 440/4 | €53,625 | €55,439 | +€1,814 | +3.4% |
| Taxes, remuneration and social security | 45 | €2,854 | €2,831 | -€24 | -0.8% |
| Taxes | 450/3 | €1,054 | €1,031 | -€24 | -2.2% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €183,079 | €170,147 | -€12,932 | -7.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €60,565 | €0 | -€60,565 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,096 | €154,574 | +€27,478 | +21.6% |
| Other operating charges | 640/8 | €9,169 | €9,048 | -€121 | -1.3% |
| Gross operating margin | 9900 | €340,542 | €167,777 | -€172,765 | -50.7% |
| Operating profit (loss) | 9901 | €204,277 | €4,155 | -€200,122 | -98.0% |
| Financial income | 75/76B | €6,805 | €9,641 | +€2,836 | +41.7% |
| Recurring financial income | 75 | €6,805 | €9,641 | +€2,836 | +41.7% |
| Financial charges | 65/66B | €1,620 | €5,887 | +€4,266 | +263% |
| Recurring financial charges | 65 | €1,620 | €5,887 | +€4,266 | +263% |
| Profit (loss) for the period before taxes | 9903 | €209,461 | €7,909 | -€201,552 | -96.2% |
| Income taxes | 67/77 | €8,820 | €700 | -€8,120 | -92.1% |
| Profit (loss) for the period | 9904 | €200,642 | €7,209 | -€193,432 | -96.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €200,642 | €7,209 | -€193,432 | -96.4% |
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 13 October 2026 via checked.be.