ALLYS: 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.
ALLYS
Largest movements
- Tangible fixed assets -€74,549
down €74,549 (-25.0%), from €298,297 to €223,748
of which Land and buildings: -€73,957
- Deferred charges and accrued income -€6,757
down €6,757 (-100.0%), from €6,757 to €0
- Other debts -€244,916
down €244,916 (-95.4%), from €256,681 to €11,765
- Debts after one year +€179,926
up €179,926 (+75.4%), from €238,729 to €418,655
- Profit (loss) carried forward -€5,471
down €5,471 (-1.4%), from -€404,797 to -€410,268
- Advances received -€4,864
down €4,864 (-100.0%), from €4,864 to €0
- Current portion of long-term debt -€4,585
down €4,585 (-6.3%), from €72,902 to €68,317
- Gross operating margin +€7,704
up €7,704 (+8.5%), from €90,417 to €98,121
- Depreciation -€5,016
down €5,016 (-6.3%), from €79,565 to €74,549
- Financial charges -€2,081
down €2,081 (-19.9%), from €10,460 to €8,380
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 | €308,380 | €228,936 | -€79,444 | -25.8% |
| Fixed assets | 21/28 | €298,297 | €223,748 | -€74,549 | -25.0% |
| Tangible fixed assets | 22/27 | €298,297 | €223,748 | -€74,549 | -25.0% |
| Land and buildings | 22 | €297,705 | €223,748 | -€73,957 | -24.8% |
| Other tangible fixed assets | 26 | €592 | €0 | -€592 | -100.0% |
| Current assets | 29/58 | €10,083 | €5,188 | -€4,895 | -48.5% |
| Amounts receivable within one year | 40/41 | €0 | €2,299 | +€2,299 | |
| Trade receivables | 40 | €0 | €2,299 | +€2,299 | |
| Cash at bank and in hand | 54/58 | €3,326 | €2,889 | -€437 | -13.1% |
| Deferred charges and accrued income | 490/1 | €6,757 | €0 | -€6,757 | -100.0% |
| Total equity and liabilities | 10/49 | €308,380 | €228,936 | -€79,444 | -25.8% |
| Equity | 10/15 | -€264,797 | -€270,268 | -€5,471 | -2.1% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€404,797 | -€410,268 | -€5,471 | -1.4% |
| Amounts payable | 17/49 | €573,177 | €499,204 | -€73,973 | -12.9% |
| Amounts payable after more than one year | 17 | €238,729 | €418,655 | +€179,926 | +75.4% |
| Financial debts | 170/4 | €238,729 | €418,655 | +€179,926 | +75.4% |
| Amounts payable within one year | 42/48 | €334,447 | €80,548 | -€253,899 | -75.9% |
| Current portion of amounts payable after more than one year | 42 | €72,902 | €68,317 | -€4,585 | -6.3% |
| Trade debts | 44 | - | €466 | +€466 | |
| Suppliers | 440/4 | - | €466 | +€466 | |
| Advances received on contracts in progress | 46 | €4,864 | €0 | -€4,864 | -100.0% |
| Other amounts payable | 47/48 | €256,681 | €11,765 | -€244,916 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,565 | €74,549 | -€5,016 | -6.3% |
| Other operating charges | 640/8 | €19,970 | €20,664 | +€694 | +3.5% |
| Gross operating margin | 9900 | €90,417 | €98,121 | +€7,704 | +8.5% |
| Operating profit (loss) | 9901 | -€9,118 | €2,909 | +€12,026 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +162.5% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +162.5% |
| Financial charges | 65/66B | €10,460 | €8,380 | -€2,081 | -19.9% |
| Recurring financial charges | 65 | €10,460 | €8,380 | -€2,081 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,578 | -€5,471 | +€14,107 | +72.1% |
| Profit (loss) for the period | 9904 | -€19,578 | -€5,471 | +€14,107 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,578 | -€5,471 | +€14,107 | +72.1% |
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 12 October 2026 via checked.be.