ALLARD CLADDING SYSTEMS: what changed
Two fiscal 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.
What changed
ALLARD CLADDING SYSTEMS
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,744
2024 · €60,617-€65,361
Equity
€235,736
2024 · €240,480-€4,744
Cash
€313,406
2024 · €208,176+€105,230
Balance sheet total
€659,413
2024 · €460,959+€198,454
Largest movements
Assets
- Receivables within one year +€134,003
up €134,003 (+86.9%), from €154,179 to €288,183
of which Trade receivables: +€109,563
- Cash +€105,230
up €105,230 (+50.5%), from €208,176 to €313,406
mainly Trade debts (+€275,950) and Stocks and contracts (+€41,312)
- Stocks and contracts -€41,312
down €41,312 (-58.8%), from €70,263 to €28,951
Equity and liabilities
- Trade debts +€275,950
up €275,950 (+255.4%), from €108,041 to €383,992
- Advances received -€54,217
down €54,217 (-100.0%), from €54,217 to €0
- Provisions -€24,025
down €24,025 (-100.0%), from €24,025 to €0
Income statement
- Turnover +€208,564
up €208,564 (+21.4%), from €974,512 to €1.2m
- Services and other goods +€182,192
up €182,192 (+137.7%), from €132,328 to €314,519
- Staff costs +€102,878
up €102,878 (+27.7%), from €370,782 to €473,660
- Goods and materials +€72,684
up €72,684 (+18.9%), from €385,369 to €458,053
of which Change in stocks: decrease (increase): +€91,969
- Provisions -€30,838
down €30,838, from €6,813 to -€24,025
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.
Result 2024
€60,617
Turnover
+€208,564
Other operating income
+€22,748
Goods and materials
-€72,684
Services and other goods
-€182,192
Staff costs
-€102,878
Depreciation
+€13
Provisions
+€30,838
Other operating charges
+€489
Financial income
+€292
Financial charges
+€3,284
Taxes
+€26,165
Result 2025
-€4,744
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.
From operations
+€105,230
Investment
€0
Financing
€0
Cash 2024
€208,176
From operations (derived)
+€105,230
Net result for the year
-€4,744
Depreciation
+€52
Stocks and contracts
+€41,312
Receivables within one year
-€134,003
Deferred charges and accrued income
-€586
Provisions
-€24,025
Trade debts
+€275,950
Tax, wage and social debts
+€3,695
Advances received
-€54,217
Accrued charges and deferred income
+€1,795
Cash 2025
€313,406
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,959 | €659,413 | +€198,454 | +43.1% |
| Fixed assets | 21/28 | €27,883 | €27,831 | -€52 | -0.2% |
| Tangible fixed assets | 22/27 | €570 | €518 | -€52 | -9.2% |
| Plant, machinery and equipment | 23 | €570 | €518 | -€52 | -9.2% |
| Financial fixed assets | 28 | €27,313 | €27,313 | = | 0.0% |
| Other financial fixed assets | 284/8 | €27,313 | €27,313 | = | 0.0% |
| Shares | 284 | €2,450 | €2,450 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €24,863 | €24,863 | = | 0.0% |
| Current assets | 29/58 | €433,076 | €631,582 | +€198,506 | +45.8% |
| Stocks and contracts in progress | 3 | €70,263 | €28,951 | -€41,312 | -58.8% |
| Stocks | 30/36 | €70,263 | €28,951 | -€41,312 | -58.8% |
| Goods purchased for resale | 34 | €70,263 | €28,951 | -€41,312 | -58.8% |
| Amounts receivable within one year | 40/41 | €154,179 | €288,183 | +€134,003 | +86.9% |
| Trade receivables | 40 | €150,180 | €259,743 | +€109,563 | +73.0% |
| Other amounts receivable | 41 | €3,999 | €28,440 | +€24,440 | +611.1% |
| Cash at bank and in hand | 54/58 | €208,176 | €313,406 | +€105,230 | +50.5% |
| Deferred charges and accrued income | 490/1 | €457 | €1,043 | +€586 | +128.1% |
| Total equity and liabilities | 10/49 | €460,959 | €659,413 | +€198,454 | +43.1% |
| Equity | 10/15 | €240,480 | €235,736 | -€4,744 | -2.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Outside capital | 11 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Reserves | 13 | €174,500 | €174,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €168,000 | €168,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €980 | -€3,764 | -€4,744 | |
| Provisions and deferred taxes | 16 | €24,025 | €0 | -€24,025 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €24,025 | €0 | -€24,025 | -100.0% |
| Environmental obligations | 163 | €24,025 | €0 | -€24,025 | -100.0% |
| Amounts payable | 17/49 | €196,454 | €423,677 | +€227,223 | +115.7% |
| Amounts payable within one year | 42/48 | €195,454 | €420,882 | +€225,428 | +115.3% |
| Trade debts | 44 | €108,041 | €383,992 | +€275,950 | +255.4% |
| Suppliers | 440/4 | €108,041 | €383,992 | +€275,950 | +255.4% |
| Advances received on contracts in progress | 46 | €54,217 | €0 | -€54,217 | -100.0% |
| Taxes, remuneration and social security | 45 | €33,196 | €36,891 | +€3,695 | +11.1% |
| Taxes | 450/3 | €102 | €950 | +€848 | +834.7% |
| Remuneration and social security | 454/9 | €33,094 | €35,941 | +€2,847 | +8.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,000 | €2,795 | +€1,795 | +179.5% |
| Operating income | 70/76A | €993,030 | €1,224,342 | +€231,312 | +23.3% |
| Turnover | 70 | €974,512 | €1,183,076 | +€208,564 | +21.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €0 | - | = | |
| Other operating income | 74 | €18,518 | €41,266 | +€22,748 | +122.8% |
| Operating charges | 60/66A | €896,501 | €1,222,914 | +€326,413 | +36.4% |
| Goods for resale, raw materials and consumables | 60 | €385,369 | €458,053 | +€72,684 | +18.9% |
| Purchases | 600/8 | €436,025 | €416,741 | -€19,285 | -4.4% |
| Change in stocks: decrease (increase) | 609 | -€50,656 | €41,312 | +€91,969 | |
| Services and other goods | 61 | €132,328 | €314,519 | +€182,192 | +137.7% |
| Remuneration, social security and pensions | 62 | €370,782 | €473,660 | +€102,878 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65 | €52 | -€13 | -19.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €6,813 | -€24,025 | -€30,838 | |
| Other operating charges | 640/8 | €1,144 | €655 | -€489 | -42.7% |
| Operating profit (loss) | 9901 | €96,529 | €1,428 | -€95,101 | -98.5% |
| Financial income | 75/76B | €173 | €464 | +€292 | +169.1% |
| Recurring financial income | 75 | €173 | €464 | +€292 | +169.1% |
| Income from current assets | 751 | €98 | €464 | +€366 | +374.2% |
| Other financial income | 752/9 | €75 | €0 | -€75 | -100.0% |
| Financial charges | 65/66B | €9,881 | €6,597 | -€3,284 | -33.2% |
| Recurring financial charges | 65 | €9,881 | €6,597 | -€3,284 | -33.2% |
| Debt charges | 650 | €2,571 | €0 | -€2,571 | -100.0% |
| Other financial charges | 652/9 | €7,310 | €6,597 | -€713 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €86,821 | -€4,705 | -€91,526 | |
| Income taxes | 67/77 | €26,204 | €39 | -€26,165 | -99.9% |
| Taxes | 670/3 | €26,204 | €39 | -€26,165 | -99.9% |
| Profit (loss) for the period | 9904 | €60,617 | -€4,744 | -€65,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,617 | -€4,744 | -€65,361 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.