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 +€66,640
up €66,640 (+39.6%), from €168,429 to €235,069
of which Trade receivables: +€60,344
- Stocks and contracts +€23,838
up €23,838 (+34.7%), from €68,610 to €92,448
- Cash +€17,841
up €17,841 (+8.1%), from €221,318 to €239,158
mainly Trade debts (+€98,275) and Net result for the year (+€80,761)
- Trade debts +€98,275
up €98,275 (+193%), from €50,931 to €149,206
- Tax, wage and social debts -€94,937
down €94,937 (-62.7%), from €151,395 to €56,457
of which Taxes: -€91,894
- Reserves +€80,761
up €80,761 (+29.0%), from €278,643 to €359,404
of which Distributable reserves: +€80,761
- Current portion of long-term debt +€10,021
up €10,021 (+147%), from €6,801 to €16,822
- Gross operating margin -€26,341
down €26,341 (-10.7%), from €245,899 to €219,558
- Financial charges -€22,583
down €22,583 (-69.2%), from €32,652 to €10,069
of which Non-recurring financial charges: -€21,913
- Taxes -€12,826
down €12,826 (-24.1%), from €53,113 to €40,286
- Staff costs +€12,123
up €12,123 (+20.4%), from €59,365 to €71,488
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.
Derived cash bridge
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 | €620,995 | €722,220 | +€101,225 | +16.3% |
| Fixed assets | 21/28 | €132,638 | €125,545 | -€7,093 | -5.3% |
| Tangible fixed assets | 22/27 | €128,513 | €121,420 | -€7,093 | -5.5% |
| Land and buildings | 22 | €107,025 | €107,025 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,986 | €4,793 | -€1,193 | -19.9% |
| Furniture and vehicles | 24 | €15,502 | €9,602 | -€5,900 | -38.1% |
| Financial fixed assets | 28 | €4,125 | €4,125 | = | 0.0% |
| Current assets | 29/58 | €488,357 | €596,675 | +€108,318 | +22.2% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Trade receivables | 290 | €30,000 | €30,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €68,610 | €92,448 | +€23,838 | +34.7% |
| Stocks | 30/36 | €68,610 | €92,448 | +€23,838 | +34.7% |
| Amounts receivable within one year | 40/41 | €168,429 | €235,069 | +€66,640 | +39.6% |
| Trade receivables | 40 | €137,791 | €198,135 | +€60,344 | +43.8% |
| Other amounts receivable | 41 | €30,638 | €36,934 | +€6,295 | +20.5% |
| Cash at bank and in hand | 54/58 | €221,318 | €239,158 | +€17,841 | +8.1% |
| Total equity and liabilities | 10/49 | €620,995 | €722,220 | +€101,225 | +16.3% |
| Equity | 10/15 | €411,868 | €492,629 | +€80,761 | +19.6% |
| Contributions | 10/11 | €113,225 | €113,225 | = | 0.0% |
| Capital | 10 | €113,225 | €113,225 | = | 0.0% |
| Issued capital | 100 | €125,625 | €125,625 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €278,643 | €359,404 | +€80,761 | +29.0% |
| Non-distributable reserves | 130/1 | €7,158 | €7,158 | = | 0.0% |
| Legal reserve | 130 | €7,158 | €7,158 | = | 0.0% |
| Distributable reserves | 133 | €271,486 | €352,247 | +€80,761 | +29.7% |
| Profit (loss) carried forward | 14 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €209,126 | €229,590 | +€20,464 | +9.8% |
| Amounts payable within one year | 42/48 | €209,126 | €229,191 | +€20,064 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €6,801 | €16,822 | +€10,021 | +147% |
| Trade debts | 44 | €50,931 | €149,206 | +€98,275 | +193% |
| Suppliers | 440/4 | €50,931 | €149,206 | +€98,275 | +193% |
| Advances received on contracts in progress | 46 | - | €6,705 | +€6,705 | |
| Taxes, remuneration and social security | 45 | €151,395 | €56,457 | -€94,937 | -62.7% |
| Taxes | 450/3 | €137,100 | €45,206 | -€91,894 | -67.0% |
| Remuneration and social security | 454/9 | €14,295 | €11,252 | -€3,043 | -21.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €59,365 | €71,488 | +€12,123 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,093 | €7,093 | = | 0.0% |
| Other operating charges | 640/8 | €12,152 | €13,691 | +€1,538 | +12.7% |
| Gross operating margin | 9900 | €245,899 | €219,558 | -€26,341 | -10.7% |
| Operating profit (loss) | 9901 | €167,289 | €127,286 | -€40,003 | -23.9% |
| Financial income | 75/76B | €1,963 | €3,830 | +€1,867 | +95.1% |
| Recurring financial income | 75 | €1,963 | €3,830 | +€1,867 | +95.1% |
| Financial charges | 65/66B | €32,652 | €10,069 | -€22,583 | -69.2% |
| Recurring financial charges | 65 | €5,479 | €4,809 | -€670 | -12.2% |
| Non-recurring financial charges | 66B | €27,173 | €5,260 | -€21,913 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €136,600 | €121,047 | -€15,553 | -11.4% |
| Income taxes | 67/77 | €53,113 | €40,286 | -€12,826 | -24.1% |
| Profit (loss) for the period | 9904 | €83,488 | €80,761 | -€2,727 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €83,488 | €80,761 | -€2,727 | -3.3% |
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 18 October 2026 via checked.be.