NICOLAS ALLAN: 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.
NICOLAS ALLAN
Largest movements
- Deferred charges and accrued income +€6,088
up €6,088 (+981%), from €621 to €6,709
- Cash +€2,561
up €2,561 (+67.2%), from €3,813 to €6,375
mainly Other debts (+€3,492) and Net result for the year (+€3,104)
- Tangible fixed assets -€1,184
down €1,184 (-94.1%), from €1,259 to €75
- Other debts +€3,492
up €3,492 (+32.0%), from €10,902 to €14,395
- Profit (loss) carried forward +€3,104
up €3,104 (+12.8%), from -€24,167 to -€21,063
- Tax, wage and social debts +€624
up €624 (+248%), from €251 to €875
- Trade debts +€245
up €245 (+231%), from €106 to €351
- Gross operating margin +€1,819
up €1,819 (+41.8%), from €4,350 to €6,169
- Other operating charges +€671
up €671 (+116%), from €578 to €1,249
- Depreciation -€493
down €493 (-29.4%), from €1,677 to €1,184
- Financial charges +€437
up €437 (+367%), from €119 to €556
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 | €5,693 | €13,158 | +€7,465 | +131% |
| Fixed assets | 21/28 | €1,259 | €75 | -€1,184 | -94.1% |
| Tangible fixed assets | 22/27 | €1,259 | €75 | -€1,184 | -94.1% |
| Furniture and vehicles | 24 | €1,259 | €75 | -€1,184 | -94.1% |
| Current assets | 29/58 | €4,434 | €13,083 | +€8,649 | +195% |
| Cash at bank and in hand | 54/58 | €3,813 | €6,375 | +€2,561 | +67.2% |
| Deferred charges and accrued income | 490/1 | €621 | €6,709 | +€6,088 | +981% |
| Total equity and liabilities | 10/49 | €5,693 | €13,158 | +€7,465 | +131% |
| Equity | 10/15 | -€5,567 | -€2,463 | +€3,104 | +55.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,167 | -€21,063 | +€3,104 | +12.8% |
| Amounts payable | 17/49 | €11,260 | €15,621 | +€4,361 | +38.7% |
| Amounts payable within one year | 42/48 | €11,260 | €15,621 | +€4,361 | +38.7% |
| Trade debts | 44 | €106 | €351 | +€245 | +231% |
| Suppliers | 440/4 | €106 | €351 | +€245 | +231% |
| Taxes, remuneration and social security | 45 | €251 | €875 | +€624 | +248% |
| Taxes | 450/3 | €251 | €875 | +€624 | +248% |
| Other amounts payable | 47/48 | €10,902 | €14,395 | +€3,492 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,677 | €1,184 | -€493 | -29.4% |
| Other operating charges | 640/8 | €578 | €1,249 | +€671 | +116% |
| Gross operating margin | 9900 | €4,350 | €6,169 | +€1,819 | +41.8% |
| Operating profit (loss) | 9901 | €2,095 | €3,736 | +€1,641 | +78.3% |
| Financial charges | 65/66B | €119 | €556 | +€437 | +367% |
| Recurring financial charges | 65 | €119 | €556 | +€437 | +367% |
| Profit (loss) for the period before taxes | 9903 | €1,976 | €3,180 | +€1,204 | +60.9% |
| Income taxes | 67/77 | €63 | €76 | +€12 | +19.6% |
| Profit (loss) for the period | 9904 | €1,913 | €3,104 | +€1,191 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,913 | €3,104 | +€1,191 | +62.3% |
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 30 October 2026 via checked.be.