ALLEGION EMEA: what changed
ALLEGION EMEA
Largest movements
- Receivables within one year -€2.5m
down €2.5m (-35.1%), from €7.0m to €4.5m
of which Trade receivables: -€2.6m
- Cash -€1.2m
down €1.2m (-63.7%), from €1.9m to €695,274
- Intangible fixed assets -€108,401
no longer reported in 2025 (was €108,401)
- Trade debts -€4.0m
down €4.0m (-59.3%), from €6.7m to €2.7m
- Tax, wage and social debts +€100,659
up €100,659 (+27.5%), from €365,610 to €466,269
of which Remuneration and social security: +€100,659
- Staff costs +€491,681
up €491,681 (+48.2%), from €1.0m to €1.5m
- Gross operating margin +€318,767
up €318,767 (+25.3%), from €1.3m to €1.6m
- Depreciation -€202,779
down €202,779 (-100%), from €202,779 to €0
- Financial income -€169,086
down €169,086 (-91.4%), from €184,968 to €15,882
- Financial charges -€68,895
down €68,895 (-90.2%), from €76,376 to €7,481
Change in the result, 2023 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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,039,761 | €5,248,275 | -€3.8m | -41.9% |
| Fixed assets | 21/28 | €108,401 | - | -€108,401 | |
| Intangible fixed assets | 21 | €108,401 | - | -€108,401 | |
| Current assets | 29/58 | €8,931,359 | €5,248,275 | -€3.7m | -41.2% |
| Amounts receivable within one year | 40/41 | €7,000,999 | €4,546,551 | -€2.5m | -35.1% |
| Trade receivables | 40 | €6,980,556 | €4,389,284 | -€2.6m | -37.1% |
| Other amounts receivable | 41 | €20,443 | €157,266 | +€136,823 | +669% |
| Cash at bank and in hand | 54/58 | €1,914,467 | €695,274 | -€1.2m | -63.7% |
| Deferred charges and accrued income | 490/1 | €15,894 | €6,450 | -€9,444 | -59.4% |
| Total equity and liabilities | 10/49 | €9,039,761 | €5,248,275 | -€3.8m | -41.9% |
| Equity | 10/15 | €2,004,324 | €2,066,887 | +€62,563 | +3.1% |
| Contributions | 10/11 | €2,484,000 | €2,484,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€479,676 | -€417,113 | +€62,563 | +13.0% |
| Amounts payable | 17/49 | €7,035,436 | €3,181,387 | -€3.9m | -54.8% |
| Amounts payable within one year | 42/48 | €7,035,436 | €3,181,387 | -€3.9m | -54.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,669,826 | €2,715,119 | -€4.0m | -59.3% |
| Suppliers | 440/4 | €6,669,826 | €2,715,119 | -€4.0m | -59.3% |
| Taxes, remuneration and social security | 45 | €365,610 | €466,269 | +€100,659 | +27.5% |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | €365,610 | €466,269 | +€100,659 | +27.5% |
| Remuneration, social security and pensions | 62 | €1,020,724 | €1,512,405 | +€491,681 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,779 | €0 | -€202,779 | -100% |
| Other operating charges | 640/8 | - | €11,963 | +€11,963 | |
| Gross operating margin | 9900 | €1,260,837 | €1,579,604 | +€318,767 | +25.3% |
| Operating profit (loss) | 9901 | €37,334 | €55,236 | +€17,901 | +47.9% |
| Financial income | 75/76B | €184,968 | €15,882 | -€169,086 | -91.4% |
| Recurring financial income | 75 | €184,968 | €15,882 | -€169,086 | -91.4% |
| Financial charges | 65/66B | €76,376 | €7,481 | -€68,895 | -90.2% |
| Recurring financial charges | 65 | €76,376 | €7,481 | -€68,895 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | €145,927 | €63,637 | -€82,290 | -56.4% |
| Income taxes | 67/77 | €31,209 | €30,779 | -€430 | -1.4% |
| Profit (loss) for the period | 9904 | €114,718 | €32,858 | -€81,860 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €114,718 | €32,858 | -€81,860 | -71.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.