ALLCHEM: 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.
ALLCHEM
Largest movements
- Receivables within one year -€159,732
down €159,732 (-27.0%), from €590,964 to €431,232
of which Trade receivables: -€154,058
- Cash +€57,914
up €57,914 (+48.2%), from €120,055 to €177,969
mainly Receivables within one year (+€159,732) and Accrued charges and deferred income (+€85,198)
- Stocks and contracts +€26,243
up €26,243 (+10.7%), from €246,377 to €272,620
- Deferred charges and accrued income -€10,828
down €10,828 (-85.1%), from €12,721 to €1,893
- Profit (loss) carried forward -€111,697
down €111,697, from €17,472 to -€94,225
- Accrued charges and deferred income +€85,198
up €85,198 (+26944.2%), from €316 to €85,514
- Trade debts -€72,459
down €72,459 (-42.9%), from €169,051 to €96,591
- Other debts +€16,782
up €16,782 (+20.5%), from €81,713 to €98,495
- Gross operating margin -€49,737
down €49,737 (-86.0%), from €57,841 to €8,105
- Write-downs +€26,896
new in 2025: €26,896
- Financial income -€11,141
down €11,141 (-39.7%), from €28,032 to €16,891
- Staff costs +€4,653
up €4,653 (+6.9%), from €66,970 to €71,623
- Financial charges -€4,649
down €4,649 (-12.4%), from €37,577 to €32,928
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 | €979,744 | €889,796 | -€89,948 | -9.2% |
| Formation expenses | 20 | €9,441 | €5,896 | -€3,545 | -37.6% |
| Fixed assets | 21/28 | €186 | €186 | = | 0.0% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €970,117 | €883,714 | -€86,403 | -8.9% |
| Stocks and contracts in progress | 3 | €246,377 | €272,620 | +€26,243 | +10.7% |
| Stocks | 30/36 | €246,377 | €272,620 | +€26,243 | +10.7% |
| Amounts receivable within one year | 40/41 | €590,964 | €431,232 | -€159,732 | -27.0% |
| Trade receivables | 40 | €584,213 | €430,154 | -€154,058 | -26.4% |
| Other amounts receivable | 41 | €6,751 | €1,078 | -€5,674 | -84.0% |
| Cash at bank and in hand | 54/58 | €120,055 | €177,969 | +€57,914 | +48.2% |
| Deferred charges and accrued income | 490/1 | €12,721 | €1,893 | -€10,828 | -85.1% |
| Total equity and liabilities | 10/49 | €979,744 | €889,796 | -€89,948 | -9.2% |
| Equity | 10/15 | €264,972 | €153,275 | -€111,697 | -42.2% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €22,500 | €22,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,500 | €22,500 | = | 0.0% |
| Legal reserve | 130 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,472 | -€94,225 | -€111,697 | |
| Amounts payable | 17/49 | €714,772 | €736,521 | +€21,749 | +3.0% |
| Amounts payable within one year | 42/48 | €714,456 | €651,007 | -€63,449 | -8.9% |
| Financial debts | 43 | €450,000 | €450,000 | = | 0.0% |
| Credit institutions | 430/8 | €450,000 | €450,000 | = | 0.0% |
| Trade debts | 44 | €169,051 | €96,591 | -€72,459 | -42.9% |
| Suppliers | 440/4 | €169,051 | €96,591 | -€72,459 | -42.9% |
| Taxes, remuneration and social security | 45 | €13,693 | €5,921 | -€7,772 | -56.8% |
| Taxes | 450/3 | €2,433 | €1,478 | -€955 | -39.2% |
| Remuneration and social security | 454/9 | €11,259 | €4,443 | -€6,817 | -60.5% |
| Other amounts payable | 47/48 | €81,713 | €98,495 | +€16,782 | +20.5% |
| Accrued charges and deferred income | 492/3 | €316 | €85,514 | +€85,198 | +26944.2% |
| Non-recurring operating income | 76A | €2,957 | - | -€2,957 | |
| Remuneration, social security and pensions | 62 | €66,970 | €71,623 | +€4,653 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,545 | €3,545 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26,896 | +€26,896 | |
| Other operating charges | 640/8 | €1,902 | €1,566 | -€336 | -17.7% |
| Gross operating margin | 9900 | €57,841 | €8,105 | -€49,737 | -86.0% |
| Operating profit (loss) | 9901 | -€14,576 | -€95,527 | -€80,951 | -555.4% |
| Financial income | 75/76B | €28,032 | €16,891 | -€11,141 | -39.7% |
| Recurring financial income | 75 | €28,032 | €16,891 | -€11,141 | -39.7% |
| Financial charges | 65/66B | €37,577 | €32,928 | -€4,649 | -12.4% |
| Recurring financial charges | 65 | €37,577 | €32,928 | -€4,649 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,121 | -€111,563 | -€87,442 | -362.5% |
| Income taxes | 67/77 | €273 | €134 | -€139 | -51.0% |
| Profit (loss) for the period | 9904 | -€24,394 | -€111,697 | -€87,303 | -357.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,394 | -€111,697 | -€87,303 | -357.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.