MS ALLEGRESSE: 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.
MS ALLEGRESSE
Largest movements
- Cash +€2,987
up €2,987 (+38.8%), from €7,707 to €10,694
mainly Net result for the year (+€4,258) and Trade debts (+€1,703)
- Receivables within one year +€1,011
up €1,011 (+36.5%), from €2,768 to €3,779
of which Trade receivables: +€1,710
- Intangible fixed assets -€1,000
down €1,000 (-12.2%), from €8,189 to €7,189
- Profit (loss) carried forward +€4,258
up €4,258, from -€2,193 to €2,065
- Other debts -€3,865
down €3,865 (-28.1%), from €13,775 to €9,911
- Trade debts +€1,703
up €1,703 (+61.3%), from €2,777 to €4,480
- Tax, wage and social debts +€1,590
up €1,590 (+167%), from €952 to €2,542
of which Remuneration and social security: +€2,000
- Advances received -€504
no longer reported in 2025 (was €504)
- Taxes -€1,361
down €1,361, from €952 to -€410
- Gross operating margin -€980
down €980 (-16.4%), from €5,985 to €5,004
- Financial income +€176
new in 2025: €176
of which Non-recurring financial income: +€155
- Other operating charges +€147
new in 2025: €147
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 | €21,814 | €24,997 | +€3,183 | +14.6% |
| Fixed assets | 21/28 | €10,739 | €9,739 | -€1,000 | -9.3% |
| Intangible fixed assets | 21 | €8,189 | €7,189 | -€1,000 | -12.2% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €11,075 | €15,257 | +€4,183 | +37.8% |
| Stocks and contracts in progress | 3 | €600 | €785 | +€185 | +30.8% |
| Stocks | 30/36 | €600 | €785 | +€185 | +30.8% |
| Amounts receivable within one year | 40/41 | €2,768 | €3,779 | +€1,011 | +36.5% |
| Trade receivables | 40 | €2,051 | €3,761 | +€1,710 | +83.4% |
| Other amounts receivable | 41 | €716 | €18 | -€699 | -97.5% |
| Cash at bank and in hand | 54/58 | €7,707 | €10,694 | +€2,987 | +38.8% |
| Total equity and liabilities | 10/49 | €21,814 | €24,997 | +€3,183 | +14.6% |
| Equity | 10/15 | €3,807 | €8,065 | +€4,258 | +112% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,193 | €2,065 | +€4,258 | |
| Amounts payable | 17/49 | €18,007 | €16,932 | -€1,075 | -6.0% |
| Amounts payable within one year | 42/48 | €18,007 | €16,932 | -€1,075 | -6.0% |
| Trade debts | 44 | €2,777 | €4,480 | +€1,703 | +61.3% |
| Suppliers | 440/4 | €2,777 | €4,480 | +€1,703 | +61.3% |
| Advances received on contracts in progress | 46 | €504 | - | -€504 | |
| Taxes, remuneration and social security | 45 | €952 | €2,542 | +€1,590 | +167% |
| Taxes | 450/3 | €952 | €542 | -€410 | -43.1% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €13,775 | €9,911 | -€3,865 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €147 | +€147 | |
| Gross operating margin | 9900 | €5,985 | €5,004 | -€980 | -16.4% |
| Operating profit (loss) | 9901 | €4,985 | €3,857 | -€1,127 | -22.6% |
| Financial income | 75/76B | - | €176 | +€176 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Non-recurring financial income | 76B | - | €155 | +€155 | |
| Financial charges | 65/66B | €226 | €185 | -€41 | -18.2% |
| Recurring financial charges | 65 | €226 | €185 | -€41 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €4,758 | €3,848 | -€910 | -19.1% |
| Income taxes | 67/77 | €952 | -€410 | -€1,361 | |
| Profit (loss) for the period | 9904 | €3,807 | €4,258 | +€452 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,807 | €4,258 | +€452 | +11.9% |
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 22 October 2026 via checked.be.