L'ALLECHANTE: 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.
L'ALLECHANTE
Largest movements
- Current investments +€27,000
up €27,000 (+386%), from €7,000 to €34,000
- Receivables within one year +€7,171
up €7,171 (+543%), from €1,321 to €8,492
of which Trade receivables: +€7,162
- Receivables after one year -€4,883
down €4,883 (-24.7%), from €19,757 to €14,874
- Tangible fixed assets -€2,510
down €2,510 (-15.7%), from €16,015 to €13,505
of which Plant, machinery and equipment: -€1,959
- Cash -€1,683
down €1,683 (-51.8%), from €3,248 to €1,565
mainly Current investments (-€27,000) and Receivables within one year (-€7,171)
- Reserves +€10,680
up €10,680 (+29.1%), from €36,683 to €47,362
of which Distributable reserves: +€10,680
- Trade debts +€7,027
up €7,027 (+351%), from €1,999 to €9,026
- Tax, wage and social debts +€6,486
up €6,486 (+185%), from €3,511 to €9,997
of which Taxes: +€3,796
- Profit (loss) carried forward +€1,203
up €1,203 (+50.8%), from €2,370 to €3,572
- Short-term financial debts -€952
no longer reported in 2025 (was €952)
- Gross operating margin +€13,008
up €13,008 (+22.5%), from €57,869 to €70,877
- Taxes +€4,538
up €4,538 (+235%), from €1,929 to €6,468
- Staff costs +€4,164
up €4,164 (+11.1%), from €37,357 to €41,521
- Other operating charges +€1,033
up €1,033 (+82.3%), from €1,255 to €2,288
- Depreciation -€835
down €835 (-25.0%), from €3,345 to €2,510
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 | €51,714 | €76,158 | +€24,444 | +47.3% |
| Fixed assets | 21/28 | €18,415 | €15,905 | -€2,510 | -13.6% |
| Tangible fixed assets | 22/27 | €16,015 | €13,505 | -€2,510 | -15.7% |
| Plant, machinery and equipment | 23 | €15,268 | €13,309 | -€1,959 | -12.8% |
| Furniture and vehicles | 24 | €747 | €196 | -€551 | -73.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €33,299 | €60,253 | +€26,954 | +80.9% |
| Amounts receivable after more than one year | 29 | €19,757 | €14,874 | -€4,883 | -24.7% |
| Other amounts receivable | 291 | €19,757 | €14,874 | -€4,883 | -24.7% |
| Stocks and contracts in progress | 3 | €1,973 | €1,322 | -€651 | -33.0% |
| Stocks | 30/36 | €1,973 | €1,322 | -€651 | -33.0% |
| Amounts receivable within one year | 40/41 | €1,321 | €8,492 | +€7,171 | +543% |
| Trade receivables | 40 | €144 | €7,307 | +€7,162 | +4,958% |
| Other amounts receivable | 41 | €1,177 | €1,185 | +€9 | +0.7% |
| Current investments | 50/53 | €7,000 | €34,000 | +€27,000 | +386% |
| Cash at bank and in hand | 54/58 | €3,248 | €1,565 | -€1,683 | -51.8% |
| Total equity and liabilities | 10/49 | €51,714 | €76,158 | +€24,444 | +47.3% |
| Equity | 10/15 | €45,252 | €57,135 | +€11,883 | +26.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,683 | €47,362 | +€10,680 | +29.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,003 | €8,003 | = | 0.0% |
| Distributable reserves | 133 | €26,820 | €37,500 | +€10,680 | +39.8% |
| Profit (loss) carried forward | 14 | €2,370 | €3,572 | +€1,203 | +50.8% |
| Amounts payable | 17/49 | €6,462 | €19,023 | +€12,561 | +194% |
| Amounts payable within one year | 42/48 | €6,462 | €19,023 | +€12,561 | +194% |
| Financial debts | 43 | €952 | - | -€952 | |
| Credit institutions | 430/8 | €952 | - | -€952 | |
| Trade debts | 44 | €1,999 | €9,026 | +€7,027 | +351% |
| Suppliers | 440/4 | €1,999 | €9,026 | +€7,027 | +351% |
| Taxes, remuneration and social security | 45 | €3,511 | €9,997 | +€6,486 | +185% |
| Taxes | 450/3 | €3,213 | €7,008 | +€3,796 | +118% |
| Remuneration and social security | 454/9 | €298 | €2,989 | +€2,691 | +903% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,357 | €41,521 | +€4,164 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,345 | €2,510 | -€835 | -25.0% |
| Other operating charges | 640/8 | €1,255 | €2,288 | +€1,033 | +82.3% |
| Gross operating margin | 9900 | €57,869 | €70,877 | +€13,008 | +22.5% |
| Operating profit (loss) | 9901 | €15,912 | €24,558 | +€8,646 | +54.3% |
| Financial income | 75/76B | €50 | €263 | +€213 | +426% |
| Recurring financial income | 75 | €50 | €263 | +€213 | +426% |
| Financial charges | 65/66B | €2,530 | €2,151 | -€379 | -15.0% |
| Recurring financial charges | 65 | €2,530 | €2,151 | -€379 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €13,433 | €22,671 | +€9,238 | +68.8% |
| Income taxes | 67/77 | €1,929 | €6,468 | +€4,538 | +235% |
| Profit (loss) for the period | 9904 | €11,503 | €16,203 | +€4,699 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,503 | €16,203 | +€4,699 | +40.9% |
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 25 October 2026 via checked.be.