ALLEMAN: 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.
ALLEMAN
Largest movements
- Receivables within one year -€147,887
down €147,887 (-47.9%), from €308,634 to €160,747
of which Other amounts receivable: -€93,624
- Cash +€59,033
up €59,033 (+893%), from €6,611 to €65,644
mainly Receivables within one year (+€147,887) and Depreciation (+€41,950)
- Tangible fixed assets -€41,950
down €41,950 (-3.2%), from €1.3m to €1.3m
of which Land and buildings: -€41,950
- Debts after one year -€82,314
down €82,314 (-26.0%), from €316,134 to €233,820
- Other debts -€70,761
down €70,761 (-94.7%), from €74,749 to €3,988
- Trade debts +€19,795
up €19,795 (+7,466%), from €265 to €20,061
- Gross operating margin -€162,294
down €162,294 (-57.1%), from €284,006 to €121,712
- Staff costs -€21,044
down €21,044 (-27.9%), from €75,412 to €54,369
- Taxes -€17,888
down €17,888 (-93.4%), from €19,157 to €1,269
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 | €1,629,176 | €1,496,983 | -€132,193 | -8.1% |
| Fixed assets | 21/28 | €1,311,092 | €1,269,142 | -€41,950 | -3.2% |
| Tangible fixed assets | 22/27 | €1,311,092 | €1,269,142 | -€41,950 | -3.2% |
| Land and buildings | 22 | €1,088,092 | €1,046,142 | -€41,950 | -3.9% |
| Other tangible fixed assets | 26 | €223,000 | €223,000 | = | 0.0% |
| Current assets | 29/58 | €318,084 | €227,841 | -€90,243 | -28.4% |
| Amounts receivable within one year | 40/41 | €308,634 | €160,747 | -€147,887 | -47.9% |
| Trade receivables | 40 | €56,683 | €2,420 | -€54,263 | -95.7% |
| Other amounts receivable | 41 | €251,951 | €158,327 | -€93,624 | -37.2% |
| Cash at bank and in hand | 54/58 | €6,611 | €65,644 | +€59,033 | +893% |
| Deferred charges and accrued income | 490/1 | €2,840 | €1,450 | -€1,390 | -48.9% |
| Total equity and liabilities | 10/49 | €1,629,176 | €1,496,983 | -€132,193 | -8.1% |
| Equity | 10/15 | €1,142,131 | €1,144,850 | +€2,719 | +0.2% |
| Contributions | 10/11 | €945,600 | €945,600 | = | 0.0% |
| Reserves | 13 | €196,531 | €199,250 | +€2,719 | +1.4% |
| Distributable reserves | 133 | €196,531 | €199,250 | +€2,719 | +1.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €487,045 | €352,133 | -€134,912 | -27.7% |
| Amounts payable after more than one year | 17 | €316,134 | €233,820 | -€82,314 | -26.0% |
| Financial debts | 170/4 | €316,134 | €233,820 | -€82,314 | -26.0% |
| Amounts payable within one year | 42/48 | €165,505 | €113,898 | -€51,607 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €15,605 | €16,314 | +€709 | +4.5% |
| Financial debts | 43 | €66,000 | €66,000 | = | 0.0% |
| Other loans | 439 | €66,000 | €66,000 | = | 0.0% |
| Trade debts | 44 | €265 | €20,061 | +€19,795 | +7,466% |
| Suppliers | 440/4 | €265 | €20,061 | +€19,795 | +7,466% |
| Taxes, remuneration and social security | 45 | €8,885 | €7,535 | -€1,350 | -15.2% |
| Taxes | 450/3 | €4,157 | €1,449 | -€2,707 | -65.1% |
| Remuneration and social security | 454/9 | €4,729 | €6,086 | +€1,357 | +28.7% |
| Other amounts payable | 47/48 | €74,749 | €3,988 | -€70,761 | -94.7% |
| Accrued charges and deferred income | 492/3 | €5,407 | €4,416 | -€991 | -18.3% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Remuneration, social security and pensions | 62 | €75,412 | €54,369 | -€21,044 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,950 | €41,950 | -€0 | 0.0% |
| Other operating charges | 640/8 | €12,098 | €12,721 | +€623 | +5.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €284,006 | €121,712 | -€162,294 | -57.1% |
| Operating profit (loss) | 9901 | €154,546 | €12,672 | -€141,874 | -91.8% |
| Financial income | 75/76B | €3,718 | €3,001 | -€716 | -19.3% |
| Recurring financial income | 75 | €3,718 | €3,001 | -€716 | -19.3% |
| Financial charges | 65/66B | €8,766 | €7,698 | -€1,068 | -12.2% |
| Recurring financial charges | 65 | €8,766 | €7,698 | -€1,068 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €149,497 | €7,976 | -€141,522 | -94.7% |
| Income taxes | 67/77 | €19,157 | €1,269 | -€17,888 | -93.4% |
| Profit (loss) for the period | 9904 | €130,341 | €6,707 | -€123,634 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €130,341 | €6,707 | -€123,634 | -94.9% |
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 19 October 2026 via checked.be.