ALEMAT: 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.
ALEMAT
Largest movements
- Cash +€13,929
up €13,929 (+8.7%), from €160,002 to €173,932
mainly Net result for the year (+€40,316) and Accrued charges and deferred income (+€5,262)
- Receivables within one year +€5,000
new in 2025: €5,000
- Reserves +€14,800
up €14,800 (+6.9%), from €213,940 to €228,740
of which Distributable reserves: +€14,800
- Accrued charges and deferred income +€5,262
new in 2025: €5,262
- Gross operating margin +€5,082
up €5,082 (+8.3%), from €61,520 to €66,602
- Other operating charges +€4,794
up €4,794 (+109.2%), from €4,388 to €9,183
- Financial income +€847
up €847 (+79.2%), from €1,070 to €1,918
- Taxes +€707
up €707 (+3.9%), from €18,285 to €18,992
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.
Cash bridge derived
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 | €419,536 | €439,514 | +€19,979 | +4.8% |
| Fixed assets | 21/28 | €109,073 | €109,073 | = | 0.0% |
| Tangible fixed assets | 22/27 | €109,073 | €109,073 | = | 0.0% |
| Land and buildings | 22 | €109,073 | €109,073 | = | 0.0% |
| Current assets | 29/58 | €310,463 | €330,441 | +€19,979 | +6.4% |
| Amounts receivable within one year | 40/41 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Current investments | 50/53 | €150,460 | €151,509 | +€1,049 | +0.7% |
| Cash at bank and in hand | 54/58 | €160,002 | €173,932 | +€13,929 | +8.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €419,536 | €439,514 | +€19,979 | +4.8% |
| Equity | 10/15 | €411,072 | €425,888 | +€14,816 | +3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €213,940 | €228,740 | +€14,800 | +6.9% |
| Non-distributable reserves | 130/1 | €21,140 | €21,140 | = | 0.0% |
| Legal reserve | 130 | €21,140 | €21,140 | = | 0.0% |
| Distributable reserves | 133 | €192,800 | €207,600 | +€14,800 | +7.7% |
| Profit (loss) carried forward | 14 | €135,132 | €135,148 | +€16 | 0.0% |
| Amounts payable | 17/49 | €8,464 | €13,626 | +€5,163 | +61.0% |
| Amounts payable within one year | 42/48 | €8,464 | €8,365 | -€99 | -1.2% |
| Trade debts | 44 | €499 | €0 | -€499 | -100.0% |
| Suppliers | 440/4 | €499 | €0 | -€499 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,964 | €8,365 | +€400 | +5.0% |
| Taxes | 450/3 | €7,964 | €8,365 | +€400 | +5.0% |
| Accrued charges and deferred income | 492/3 | - | €5,262 | +€5,262 | |
| Other operating charges | 640/8 | €4,388 | €9,183 | +€4,794 | +109.2% |
| Gross operating margin | 9900 | €61,520 | €66,602 | +€5,082 | +8.3% |
| Operating profit (loss) | 9901 | €57,131 | €57,420 | +€288 | +0.5% |
| Financial income | 75/76B | €1,070 | €1,918 | +€847 | +79.2% |
| Recurring financial income | 75 | €1,070 | €1,918 | +€847 | +79.2% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €58,178 | €59,309 | +€1,131 | +1.9% |
| Income taxes | 67/77 | €18,285 | €18,992 | +€707 | +3.9% |
| Profit (loss) for the period | 9904 | €39,892 | €40,316 | +€424 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,892 | €40,316 | +€424 | +1.1% |
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 12 October 2026 via checked.be.