Mc ALLISTER Sanchez: 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.
Mc ALLISTER Sanchez
Largest movements
- Receivables within one year -€58,072
down €58,072 (-78.2%), from €74,268 to €16,196
of which Trade receivables: -€66,519
- Tangible fixed assets +€5,174
up €5,174 (+4.0%), from €128,450 to €133,624
of which Furniture and vehicles: +€14,551
- Cash -€3,428
down €3,428 (-9.5%), from €36,116 to €32,687
mainly Contributions, distributions and other (-€35,294) and Investment in fixed assets (net) (-€18,397)
- Profit (loss) carried forward -€23,098
down €23,098 (-15.1%), from €153,258 to €130,160
- Debts after one year -€16,121
down €16,121 (-62.5%), from €25,784 to €9,663
- Tax, wage and social debts -€9,621
down €9,621 (-29.1%), from €33,059 to €23,438
- Trade debts -€9,036
down €9,036 (-85.5%), from €10,568 to €1,533
- Gross operating margin -€59,588
down €59,588 (-66.7%), from €89,283 to €29,695
- Taxes -€14,318
down €14,318 (-93.1%), from €15,386 to €1,068
- Depreciation +€1,530
up €1,530 (+13.1%), from €11,693 to €13,223
- Financial charges -€1,340
down €1,340 (-35.1%), from €3,817 to €2,477
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 | €240,385 | €183,559 | -€56,827 | -23.6% |
| Fixed assets | 21/28 | €128,450 | €133,624 | +€5,174 | +4.0% |
| Tangible fixed assets | 22/27 | €128,450 | €133,624 | +€5,174 | +4.0% |
| Plant, machinery and equipment | 23 | €4,002 | €3,304 | -€698 | -17.4% |
| Furniture and vehicles | 24 | €15,143 | €29,694 | +€14,551 | +96.1% |
| Leasing and similar rights | 25 | €109,305 | €100,626 | -€8,679 | -7.9% |
| Current assets | 29/58 | €111,936 | €49,935 | -€62,001 | -55.4% |
| Amounts receivable within one year | 40/41 | €74,268 | €16,196 | -€58,072 | -78.2% |
| Trade receivables | 40 | €74,260 | €7,741 | -€66,519 | -89.6% |
| Other amounts receivable | 41 | €8 | €8,454 | +€8,447 | +107,190% |
| Cash at bank and in hand | 54/58 | €36,116 | €32,687 | -€3,428 | -9.5% |
| Deferred charges and accrued income | 490/1 | €1,552 | €1,052 | -€500 | -32.2% |
| Total equity and liabilities | 10/49 | €240,385 | €183,559 | -€56,827 | -23.6% |
| Equity | 10/15 | €154,258 | €131,160 | -€23,098 | -15.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,258 | €130,160 | -€23,098 | -15.1% |
| Amounts payable | 17/49 | €86,127 | €52,399 | -€33,729 | -39.2% |
| Amounts payable after more than one year | 17 | €25,784 | €9,663 | -€16,121 | -62.5% |
| Financial debts | 170/4 | €25,784 | €9,663 | -€16,121 | -62.5% |
| Amounts payable within one year | 42/48 | €59,097 | €41,463 | -€17,635 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €15,104 | €16,022 | +€918 | +6.1% |
| Trade debts | 44 | €10,568 | €1,533 | -€9,036 | -85.5% |
| Suppliers | 440/4 | €10,568 | €1,533 | -€9,036 | -85.5% |
| Taxes, remuneration and social security | 45 | €33,059 | €23,438 | -€9,621 | -29.1% |
| Taxes | 450/3 | €33,059 | €23,438 | -€9,621 | -29.1% |
| Other amounts payable | 47/48 | €366 | €471 | +€105 | +28.7% |
| Accrued charges and deferred income | 492/3 | €1,246 | €1,273 | +€27 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,693 | €13,223 | +€1,530 | +13.1% |
| Other operating charges | 640/8 | €322 | €732 | +€410 | +127% |
| Gross operating margin | 9900 | €89,283 | €29,695 | -€59,588 | -66.7% |
| Operating profit (loss) | 9901 | €77,268 | €15,740 | -€61,528 | -79.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,817 | €2,477 | -€1,340 | -35.1% |
| Recurring financial charges | 65 | €3,817 | €2,477 | -€1,340 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €73,451 | €13,264 | -€60,187 | -81.9% |
| Income taxes | 67/77 | €15,386 | €1,068 | -€14,318 | -93.1% |
| Profit (loss) for the period | 9904 | €58,065 | €12,196 | -€45,869 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,065 | €12,196 | -€45,869 | -79.0% |
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 29 October 2026 via checked.be.