ALLEMANIA: 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.
ALLEMANIA
Largest movements
- Tangible fixed assets +€11,256
up €11,256 (+9.6%), from €116,991 to €128,246
of which Land and buildings: +€9,419
- Other debts +€13,122
up €13,122 (+64.9%), from €20,230 to €33,352
- Short-term financial debts +€9,149
up €9,149 (+77,996%), from €12 to €9,161
- Profit (loss) carried forward -€5,388
down €5,388 (-157%), from -€3,435 to -€8,822
- Tax, wage and social debts -€5,302
down €5,302 (-45.1%), from €11,744 to €6,442
- Trade debts -€2,235
down €2,235 (-64.1%), from €3,485 to €1,250
- Gross operating margin -€13,808
down €13,808 (-55.9%), from €24,692 to €10,885
- Taxes -€3,708
down €3,708 (-90.2%), from €4,110 to €401
- Depreciation +€1,669
up €1,669 (+25.2%), from €6,628 to €8,298
- Financial charges +€410
up €410 (+12.9%), from €3,185 to €3,595
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 | €156,060 | €165,106 | +€9,047 | +5.8% |
| Fixed assets | 21/28 | €117,078 | €128,334 | +€11,256 | +9.6% |
| Tangible fixed assets | 22/27 | €116,991 | €128,246 | +€11,256 | +9.6% |
| Land and buildings | 22 | €116,991 | €126,410 | +€9,419 | +8.1% |
| Plant, machinery and equipment | 23 | €0 | €1,837 | +€1,837 | |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €38,982 | €36,772 | -€2,209 | -5.7% |
| Amounts receivable within one year | 40/41 | €35,206 | €34,754 | -€451 | -1.3% |
| Trade receivables | 40 | €32,634 | €32,264 | -€370 | -1.1% |
| Other amounts receivable | 41 | €2,572 | €2,491 | -€81 | -3.2% |
| Cash at bank and in hand | 54/58 | €920 | €25 | -€895 | -97.3% |
| Deferred charges and accrued income | 490/1 | €2,856 | €1,993 | -€863 | -30.2% |
| Total equity and liabilities | 10/49 | €156,060 | €165,106 | +€9,047 | +5.8% |
| Equity | 10/15 | €117,900 | €112,513 | -€5,388 | -4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €102,743 | €102,743 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €100,884 | €102,743 | +€1,859 | +1.8% |
| Profit (loss) carried forward | 14 | -€3,435 | -€8,822 | -€5,388 | -157% |
| Amounts payable | 17/49 | €38,159 | €52,593 | +€14,434 | +37.8% |
| Amounts payable within one year | 42/48 | €35,471 | €50,205 | +€14,734 | +41.5% |
| Financial debts | 43 | €12 | €9,161 | +€9,149 | +77,996% |
| Credit institutions | 430/8 | €12 | €9,161 | +€9,149 | +77,996% |
| Trade debts | 44 | €3,485 | €1,250 | -€2,235 | -64.1% |
| Suppliers | 440/4 | €3,485 | €1,250 | -€2,235 | -64.1% |
| Taxes, remuneration and social security | 45 | €11,744 | €6,442 | -€5,302 | -45.1% |
| Taxes | 450/3 | €11,744 | €6,442 | -€5,302 | -45.1% |
| Other amounts payable | 47/48 | €20,230 | €33,352 | +€13,122 | +64.9% |
| Accrued charges and deferred income | 492/3 | €2,689 | €2,389 | -€300 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,628 | €8,298 | +€1,669 | +25.2% |
| Other operating charges | 640/8 | €4,160 | €3,982 | -€178 | -4.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,692 | €10,885 | -€13,808 | -55.9% |
| Operating profit (loss) | 9901 | €13,904 | -€1,395 | -€15,299 | |
| Financial income | 75/76B | €206 | €3 | -€202 | -98.4% |
| Recurring financial income | 75 | €206 | €3 | -€202 | -98.4% |
| Financial charges | 65/66B | €3,185 | €3,595 | +€410 | +12.9% |
| Recurring financial charges | 65 | €3,185 | €3,595 | +€410 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €10,925 | -€4,986 | -€15,912 | |
| Income taxes | 67/77 | €4,110 | €401 | -€3,708 | -90.2% |
| Profit (loss) for the period | 9904 | €6,816 | -€5,388 | -€12,203 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,816 | -€5,388 | -€12,203 |
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 31 October 2026 via checked.be.