ALLAERT FILIP: what changed
ALLAERT FILIP
Largest movements
- Cash +€158,176
up €158,176 (+73.4%), from €215,434 to €373,610
mainly Depreciation (+€204,270) and Trade debts (+€135,900)
- Receivables within one year -€31,967
down €31,967 (-13.8%), from €232,288 to €200,321
of which Trade receivables: -€28,234
- Tangible fixed assets +€31,664
up €31,664 (+1.9%), from €1.6m to €1.7m
of which Plant, machinery and equipment: +€117,235
- Trade debts +€135,900
up €135,900 (+59.3%), from €229,157 to €365,058
- Debts after one year -€67,969
down €67,969 (-6.9%), from €978,403 to €910,434
- Current portion of long-term debt +€42,146
up €42,146 (+36.3%), from €116,020 to €158,166
- Reserves +€36,397
up €36,397 (+6.7%), from €546,534 to €582,931
of which Distributable reserves: +€36,397
- Accrued charges and deferred income +€31,182
up €31,182 (+50.3%), from €62,040 to €93,222
- Gross operating margin -€78,690
down €78,690 (-14.1%), from €559,627 to €480,938
- Depreciation +€46,315
up €46,315 (+29.3%), from €157,956 to €204,270
- Taxes -€34,489
down €34,489 (-42.1%), from €82,013 to €47,524
- Staff costs +€21,776
up €21,776 (+25.9%), from €84,124 to €105,900
- Other operating charges -€15,324
down €15,324 (-46.7%), from €32,794 to €17,470
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,180,386 | €2,349,778 | +€169,392 | +7.8% |
| Fixed assets | 21/28 | €1,624,738 | €1,656,401 | +€31,664 | +1.9% |
| Tangible fixed assets | 22/27 | €1,624,738 | €1,656,401 | +€31,664 | +1.9% |
| Land and buildings | 22 | €1,253,793 | €1,178,731 | -€75,062 | -6.0% |
| Plant, machinery and equipment | 23 | €291,580 | €408,815 | +€117,235 | +40.2% |
| Furniture and vehicles | 24 | €79,365 | €68,856 | -€10,509 | -13.2% |
| Current assets | 29/58 | €555,648 | €693,376 | +€137,728 | +24.8% |
| Stocks and contracts in progress | 3 | €102,850 | €105,000 | +€2,150 | +2.1% |
| Stocks | 30/36 | €102,850 | €105,000 | +€2,150 | +2.1% |
| Amounts receivable within one year | 40/41 | €232,288 | €200,321 | -€31,967 | -13.8% |
| Trade receivables | 40 | €189,580 | €161,346 | -€28,234 | -14.9% |
| Other amounts receivable | 41 | €42,708 | €38,975 | -€3,733 | -8.7% |
| Cash at bank and in hand | 54/58 | €215,434 | €373,610 | +€158,176 | +73.4% |
| Deferred charges and accrued income | 490/1 | €5,076 | €14,446 | +€9,369 | +185% |
| Total equity and liabilities | 10/49 | €2,180,386 | €2,349,778 | +€169,392 | +7.8% |
| Equity | 10/15 | €582,534 | €618,931 | +€36,397 | +6.2% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €546,534 | €582,931 | +€36,397 | +6.7% |
| Non-distributable reserves | 130/1 | €3,600 | €3,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,600 | €3,600 | = | 0.0% |
| Distributable reserves | 133 | €542,934 | €579,331 | +€36,397 | +6.7% |
| Amounts payable | 17/49 | €1,597,852 | €1,730,847 | +€132,995 | +8.3% |
| Amounts payable after more than one year | 17 | €978,403 | €910,434 | -€67,969 | -6.9% |
| Financial debts | 170/4 | €978,403 | €910,434 | -€67,969 | -6.9% |
| Amounts payable within one year | 42/48 | €557,409 | €727,192 | +€169,782 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €116,020 | €158,166 | +€42,146 | +36.3% |
| Trade debts | 44 | €229,157 | €365,058 | +€135,900 | +59.3% |
| Suppliers | 440/4 | €229,157 | €365,058 | +€135,900 | +59.3% |
| Taxes, remuneration and social security | 45 | €437 | €13,685 | +€13,249 | +3,034% |
| Taxes | 450/3 | €437 | €5,270 | +€4,833 | +1,107% |
| Remuneration and social security | 454/9 | - | €8,415 | +€8,415 | |
| Other amounts payable | 47/48 | €211,796 | €190,283 | -€21,513 | -10.2% |
| Accrued charges and deferred income | 492/3 | €62,040 | €93,222 | +€31,182 | +50.3% |
| Remuneration, social security and pensions | 62 | €84,124 | €105,900 | +€21,776 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,956 | €204,270 | +€46,315 | +29.3% |
| Other operating charges | 640/8 | €32,794 | €17,470 | -€15,324 | -46.7% |
| Gross operating margin | 9900 | €559,627 | €480,938 | -€78,690 | -14.1% |
| Operating profit (loss) | 9901 | €284,754 | €153,298 | -€131,457 | -46.2% |
| Financial income | 75/76B | €2,759 | €4,829 | +€2,070 | +75.0% |
| Recurring financial income | 75 | €2,759 | €4,829 | +€2,070 | +75.0% |
| Financial charges | 65/66B | €36,135 | €29,849 | -€6,286 | -17.4% |
| Recurring financial charges | 65 | €36,135 | €29,849 | -€6,286 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €251,379 | €128,278 | -€123,101 | -49.0% |
| Income taxes | 67/77 | €82,013 | €47,524 | -€34,489 | -42.1% |
| Profit (loss) for the period | 9904 | €169,366 | €80,754 | -€88,613 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €169,366 | €80,754 | -€88,613 | -52.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.