ALEMANN CONSULTING: what changed
What changed
ALEMANN CONSULTING
NACE 73.200, Market research and public opinion polling
filed annual accounts (NBB)
Net result for the year
-€39,514
2024 · -€64,139+€24,626
Equity
€132,463
2024 · €171,977-€39,514
Cash
€31,478
2024 · €66,507-€35,029
Balance sheet total
€161,937
2024 · €201,797-€39,860
Largest movements
Assets
- Cash -€35,029
down €35,029 (-52.7%), from €66,507 to €31,478
mainly Net result for the year (-€39,514) and Investment in fixed assets (net) (-€10,787)
- Receivables within one year -€8,172
down €8,172 (-15.4%), from €53,132 to €44,961
of which Trade receivables: -€11,966
- Tangible fixed assets +€4,564
up €4,564 (+13.3%), from €34,277 to €38,842
of which Plant, machinery and equipment: +€5,849
Equity and liabilities
- Profit (loss) carried forward -€39,514
down €39,514 (-82.9%), from €47,662 to €8,149
Income statement
- Gross operating margin +€27,540
up €27,540 (+45.3%), from -€60,784 to -€33,244
- Depreciation +€1,977
up €1,977 (+46.6%), from €4,246 to €6,223
- Financial income -€1,141
down €1,141 (-82.7%), from €1,379 to €238
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€64,139
Gross operating margin
+€27,540
Depreciation
-€1,977
Other operating charges
+€384
Financial income
-€1,141
Financial charges
-€182
Result 2025
-€39,514
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€24,242
Investment
-€10,787
Financing
€0
Cash 2024
€66,507
From operations (derived)
-€24,242
Net result for the year
-€39,514
Depreciation
+€6,223
Receivables after one year
-€142
Receivables within one year
+€8,172
Deferred charges and accrued income
+€1,366
Trade debts
-€412
Accrued charges and deferred income
+€66
Investment (derived)
-€10,787
Investment in fixed assets (net)
-€10,787
Cash 2025
€31,478
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,797 | €161,937 | -€39,860 | -19.8% |
| Fixed assets | 21/28 | €34,302 | €38,866 | +€4,564 | +13.3% |
| Tangible fixed assets | 22/27 | €34,277 | €38,842 | +€4,564 | +13.3% |
| Land and buildings | 22 | €29,395 | €30,860 | +€1,465 | +5.0% |
| Plant, machinery and equipment | 23 | €1,350 | €7,199 | +€5,849 | +433% |
| Furniture and vehicles | 24 | €3,532 | €783 | -€2,750 | -77.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €167,495 | €123,070 | -€44,425 | -26.5% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,142 | +€142 | +0.3% |
| Other amounts receivable | 291 | €45,000 | €45,142 | +€142 | +0.3% |
| Amounts receivable within one year | 40/41 | €53,132 | €44,961 | -€8,172 | -15.4% |
| Trade receivables | 40 | €38,128 | €26,162 | -€11,966 | -31.4% |
| Other amounts receivable | 41 | €15,004 | €18,799 | +€3,795 | +25.3% |
| Current investments | 50/53 | €111 | €111 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,507 | €31,478 | -€35,029 | -52.7% |
| Deferred charges and accrued income | 490/1 | €2,744 | €1,379 | -€1,366 | -49.8% |
| Total equity and liabilities | 10/49 | €201,797 | €161,937 | -€39,860 | -19.8% |
| Equity | 10/15 | €171,977 | €132,463 | -€39,514 | -23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,714 | €105,714 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,854 | €103,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,662 | €8,149 | -€39,514 | -82.9% |
| Amounts payable | 17/49 | €29,820 | €29,474 | -€347 | -1.2% |
| Amounts payable within one year | 42/48 | €29,820 | €29,408 | -€412 | -1.4% |
| Trade debts | 44 | €29,802 | €29,390 | -€412 | -1.4% |
| Suppliers | 440/4 | €29,802 | €29,390 | -€412 | -1.4% |
| Taxes, remuneration and social security | 45 | €18 | €18 | = | 0.0% |
| Taxes | 450/3 | €18 | €18 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,246 | €6,223 | +€1,977 | +46.6% |
| Other operating charges | 640/8 | €384 | €0 | -€384 | -100% |
| Gross operating margin | 9900 | -€60,784 | -€33,244 | +€27,540 | +45.3% |
| Operating profit (loss) | 9901 | -€65,415 | -€39,467 | +€25,948 | +39.7% |
| Financial income | 75/76B | €1,379 | €238 | -€1,141 | -82.7% |
| Recurring financial income | 75 | €1,379 | €238 | -€1,141 | -82.7% |
| Financial charges | 65/66B | €104 | €285 | +€182 | +175% |
| Recurring financial charges | 65 | €104 | €285 | +€182 | +175% |
| Profit (loss) for the period before taxes | 9903 | -€64,139 | -€39,514 | +€24,626 | +38.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€64,139 | -€39,514 | +€24,626 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,139 | -€39,514 | +€24,626 | +38.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.