ALLUNO: 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.
ALLUNO
Largest movements
- Tangible fixed assets -€17,750
down €17,750 (-18.4%), from €96,475 to €78,725
of which Furniture and vehicles: -€16,733
- Other debts -€62,013
down €62,013 (-67.4%), from €92,013 to €30,000
- Provisions +€35,200
new in 2025: €35,200
- Debts after one year +€21,945
up €21,945 (+4.1%), from €537,935 to €559,881
- Current portion of long-term debt +€13,498
up €13,498 (+22.9%), from €59,059 to €72,557
- Profit (loss) carried forward -€9,452
down €9,452, from €238 to -€9,214
- Provisions +€35,200
new in 2025: €35,200
- Depreciation +€10,828
up €10,828 (+115%), from €9,445 to €20,273
- Staff costs -€5,620
down €5,620 (-96.3%), from €5,833 to €213
- Gross operating margin +€4,807
up €4,807 (+6.3%), from €76,007 to €80,814
- Financial charges -€2,485
down €2,485 (-11.3%), from €21,957 to €19,472
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 | €925,966 | €917,651 | -€8,316 | -0.9% |
| Fixed assets | 21/28 | €896,838 | €879,088 | -€17,750 | -2.0% |
| Tangible fixed assets | 22/27 | €96,475 | €78,725 | -€17,750 | -18.4% |
| Plant, machinery and equipment | 23 | €19,478 | €18,461 | -€1,017 | -5.2% |
| Furniture and vehicles | 24 | €76,997 | €60,264 | -€16,733 | -21.7% |
| Financial fixed assets | 28 | €800,363 | €800,363 | = | 0.0% |
| Current assets | 29/58 | €29,128 | €38,563 | +€9,435 | +32.4% |
| Amounts receivable within one year | 40/41 | €27,830 | €34,907 | +€7,077 | +25.4% |
| Trade receivables | 40 | €27,830 | €28,030 | +€200 | +0.7% |
| Other amounts receivable | 41 | - | €6,877 | +€6,877 | |
| Cash at bank and in hand | 54/58 | €1,298 | €3,656 | +€2,358 | +182% |
| Total equity and liabilities | 10/49 | €925,966 | €917,651 | -€8,316 | -0.9% |
| Equity | 10/15 | €202,735 | €193,283 | -€9,452 | -4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €182,497 | €182,497 | = | 0.0% |
| Distributable reserves | 133 | €182,497 | €182,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238 | -€9,214 | -€9,452 | |
| Provisions and deferred taxes | 16 | - | €35,200 | +€35,200 | |
| Provisions for liabilities and charges | 160/5 | - | €35,200 | +€35,200 | |
| Other liabilities and charges | 164/5 | - | €35,200 | +€35,200 | |
| Amounts payable | 17/49 | €723,232 | €689,168 | -€34,064 | -4.7% |
| Amounts payable after more than one year | 17 | €537,935 | €559,881 | +€21,945 | +4.1% |
| Financial debts | 170/4 | €537,935 | €559,881 | +€21,945 | +4.1% |
| Amounts payable within one year | 42/48 | €185,296 | €129,287 | -€56,009 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €59,059 | €72,557 | +€13,498 | +22.9% |
| Trade debts | 44 | €6,468 | €5,346 | -€1,122 | -17.4% |
| Suppliers | 440/4 | €6,468 | €5,346 | -€1,122 | -17.4% |
| Taxes, remuneration and social security | 45 | €27,756 | €21,385 | -€6,372 | -23.0% |
| Taxes | 450/3 | €18,256 | €12,585 | -€5,672 | -31.1% |
| Remuneration and social security | 454/9 | €9,500 | €8,800 | -€700 | -7.4% |
| Other amounts payable | 47/48 | €92,013 | €30,000 | -€62,013 | -67.4% |
| Remuneration, social security and pensions | 62 | €5,833 | €213 | -€5,620 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,445 | €20,273 | +€10,828 | +115% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €35,200 | +€35,200 | |
| Other operating charges | 640/8 | €1,376 | €444 | -€932 | -67.8% |
| Gross operating margin | 9900 | €76,007 | €80,814 | +€4,807 | +6.3% |
| Operating profit (loss) | 9901 | €59,354 | €24,685 | -€34,669 | -58.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €21,957 | €19,472 | -€2,485 | -11.3% |
| Recurring financial charges | 65 | €21,957 | €19,472 | -€2,485 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €37,396 | €5,213 | -€32,183 | -86.1% |
| Income taxes | 67/77 | €12,659 | €14,665 | +€2,006 | +15.8% |
| Profit (loss) for the period | 9904 | €24,738 | -€9,452 | -€34,189 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,738 | -€9,452 | -€34,189 |
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 23 October 2026 via checked.be.