ALLOR: 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.
ALLOR
Largest movements
- Stocks and contracts +€15,365
up €15,365 (+44.5%), from €34,501 to €49,866
- Tangible fixed assets -€5,795
down €5,795 (-19.0%), from €30,430 to €24,635
of which Furniture and vehicles: -€5,117
- Receivables within one year -€2,784
down €2,784 (-13.0%), from €21,413 to €18,629
of which Trade receivables: -€4,206
- Cash +€2,174
up €2,174 (+2.3%), from €95,742 to €97,916
mainly Tax, wage and social debts (+€21,184) and Depreciation (+€8,688)
- Tax, wage and social debts +€21,184
up €21,184 (+79.5%), from €26,639 to €47,823
of which Remuneration and social security: +€23,155
- Trade debts -€9,453
down €9,453 (-34.0%), from €27,840 to €18,387
- Debts after one year -€8,967
down €8,967 (-79.5%), from €11,275 to €2,308
- Current portion of long-term debt +€7,233
up €7,233 (+45.8%), from €15,786 to €23,019
- Staff costs +€26,082
up €26,082 (+13.4%), from €194,256 to €220,338
- Gross operating margin +€20,269
up €20,269 (+9.0%), from €224,890 to €245,159
- Financial charges -€6,496
down €6,496 (-34.5%), from €18,856 to €12,360
- Financial income -€4,937
down €4,937 (-57.7%), from €8,554 to €3,617
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 | €196,626 | €206,089 | +€9,463 | +4.8% |
| Fixed assets | 21/28 | €40,058 | €34,263 | -€5,795 | -14.5% |
| Tangible fixed assets | 22/27 | €30,430 | €24,635 | -€5,795 | -19.0% |
| Plant, machinery and equipment | 23 | €2,035 | €1,357 | -€678 | -33.3% |
| Furniture and vehicles | 24 | €28,395 | €23,278 | -€5,117 | -18.0% |
| Financial fixed assets | 28 | €9,628 | €9,628 | = | 0.0% |
| Current assets | 29/58 | €156,568 | €171,826 | +€15,258 | +9.7% |
| Stocks and contracts in progress | 3 | €34,501 | €49,866 | +€15,365 | +44.5% |
| Stocks | 30/36 | €34,501 | €49,866 | +€15,365 | +44.5% |
| Amounts receivable within one year | 40/41 | €21,413 | €18,629 | -€2,784 | -13.0% |
| Trade receivables | 40 | €16,276 | €12,070 | -€4,206 | -25.8% |
| Other amounts receivable | 41 | €5,137 | €6,559 | +€1,422 | +27.7% |
| Cash at bank and in hand | 54/58 | €95,742 | €97,916 | +€2,174 | +2.3% |
| Deferred charges and accrued income | 490/1 | €4,912 | €5,415 | +€503 | +10.2% |
| Total equity and liabilities | 10/49 | €196,626 | €206,089 | +€9,463 | +4.8% |
| Equity | 10/15 | €115,086 | €113,246 | -€1,840 | -1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €73,126 | €73,126 | = | 0.0% |
| 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 | €13,700 | €13,700 | = | 0.0% |
| Distributable reserves | 133 | €57,567 | €57,567 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,368 | €21,528 | -€1,840 | -7.9% |
| Amounts payable | 17/49 | €81,540 | €92,843 | +€11,303 | +13.9% |
| Amounts payable after more than one year | 17 | €11,275 | €2,308 | -€8,967 | -79.5% |
| Financial debts | 170/4 | €11,275 | €2,308 | -€8,967 | -79.5% |
| Amounts payable within one year | 42/48 | €70,265 | €90,535 | +€20,270 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €15,786 | €23,019 | +€7,233 | +45.8% |
| Trade debts | 44 | €27,840 | €18,387 | -€9,453 | -34.0% |
| Suppliers | 440/4 | €27,840 | €18,387 | -€9,453 | -34.0% |
| Taxes, remuneration and social security | 45 | €26,639 | €47,823 | +€21,184 | +79.5% |
| Taxes | 450/3 | €13,203 | €11,232 | -€1,971 | -14.9% |
| Remuneration and social security | 454/9 | €13,436 | €36,591 | +€23,155 | +172% |
| Other amounts payable | 47/48 | - | €1,306 | +€1,306 | |
| Remuneration, social security and pensions | 62 | €194,256 | €220,338 | +€26,082 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,582 | €8,688 | -€1,894 | -17.9% |
| Other operating charges | 640/8 | €5,942 | €6,751 | +€809 | +13.6% |
| Gross operating margin | 9900 | €224,890 | €245,159 | +€20,269 | +9.0% |
| Operating profit (loss) | 9901 | €14,110 | €9,382 | -€4,728 | -33.5% |
| Financial income | 75/76B | €8,554 | €3,617 | -€4,937 | -57.7% |
| Recurring financial income | 75 | €8,554 | €3,617 | -€4,937 | -57.7% |
| Financial charges | 65/66B | €18,856 | €12,360 | -€6,496 | -34.5% |
| Recurring financial charges | 65 | €18,856 | €12,360 | -€6,496 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €3,808 | €639 | -€3,169 | -83.2% |
| Income taxes | 67/77 | €3,560 | €2,479 | -€1,081 | -30.4% |
| Profit (loss) for the period | 9904 | €248 | -€1,840 | -€2,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €248 | -€1,840 | -€2,088 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.