ALLEMEERSCH: what changed
What changed
ALLEMEERSCH
NACE 23.700, Cutting, shaping and finishing of stone
filed annual accounts (NBB)
Net result for the year
€50,114
2024 · €81,249-€31,135
Equity
€655,800
2024 · €605,686+€50,114
Cash
€147,345
2024 · €203,120-€55,775
Balance sheet total
€932,172
2024 · €1.0m-€71,432
Largest movements
Assets
- Cash -€55,775
down €55,775 (-27.5%), from €203,120 to €147,345
mainly Investment in fixed assets (net) (-€54,044) and Debts after one year (-€48,617)
- Tangible fixed assets -€24,627
down €24,627 (-4.4%), from €563,046 to €538,420
of which Leasing and similar rights: -€26,421
Equity and liabilities
- Reserves +€50,114
up €50,114 (+23.5%), from €213,286 to €263,400
- Debts after one year -€48,617
down €48,617 (-49.2%), from €98,805 to €50,188
- Current portion of long-term debt -€27,488
down €27,488 (-36.1%), from €76,105 to €48,617
- Short-term financial debts -€25,000
down €25,000 (-20.8%), from €120,000 to €95,000
- Other debts -€20,067
down €20,067 (-40.6%), from €49,446 to €29,379
Income statement
- Staff costs +€79,228
up €79,228 (+49.7%), from €159,437 to €238,665
- Gross operating margin +€43,091
up €43,091 (+11.8%), from €363,867 to €406,958
- Taxes -€7,279
down €7,279 (-27.4%), from €26,550 to €19,271
- Depreciation +€6,649
up €6,649 (+9.2%), from €72,021 to €78,671
- Financial charges -€4,739
down €4,739 (-27.5%), from €17,236 to €12,497
Change in the result, 2024 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.
Result 2024
€81,249
Gross operating margin
+€43,091
Staff costs
-€79,228
Depreciation
-€6,649
Write-downs
-€3,708
Other operating charges
+€3,371
Financial income
-€29
Financial charges
+€4,739
Taxes
+€7,279
Result 2025
€50,114
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€99,375
Investment
-€54,044
Financing
-€101,105
Cash 2024
€203,120
From operations (derived)
+€99,375
Net result for the year
+€50,114
Depreciation
+€78,671
Stocks and contracts
-€2,720
Receivables within one year
-€8,012
Deferred charges and accrued income
+€1,763
Trade debts
-€16,842
Tax, wage and social debts
+€16,469
Other debts
-€20,067
Investment (derived)
-€54,044
Investment in fixed assets (net)
-€54,044
Financing
-€101,105
Debts after one year
-€48,617
Current portion of long-term debt
-€27,488
Short-term financial debts
-€25,000
Cash 2025
€147,345
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,003,604 | €932,172 | -€71,432 | -7.1% |
| Fixed assets | 21/28 | €563,296 | €538,670 | -€24,627 | -4.4% |
| Tangible fixed assets | 22/27 | €563,046 | €538,420 | -€24,627 | -4.4% |
| Land and buildings | 22 | €319,390 | €359,803 | +€40,413 | +12.7% |
| Plant, machinery and equipment | 23 | €67,469 | €52,734 | -€14,735 | -21.8% |
| Furniture and vehicles | 24 | €71,930 | €52,264 | -€19,667 | -27.3% |
| Leasing and similar rights | 25 | €91,079 | €64,659 | -€26,421 | -29.0% |
| Other tangible fixed assets | 26 | €13,178 | €8,961 | -€4,217 | -32.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €440,308 | €393,502 | -€46,806 | -10.6% |
| Stocks and contracts in progress | 3 | €108,678 | €111,398 | +€2,720 | +2.5% |
| Stocks | 30/36 | €108,678 | €111,398 | +€2,720 | +2.5% |
| Amounts receivable within one year | 40/41 | €105,753 | €113,765 | +€8,012 | +7.6% |
| Trade receivables | 40 | €93,247 | €108,651 | +€15,405 | +16.5% |
| Other amounts receivable | 41 | €12,506 | €5,114 | -€7,393 | -59.1% |
| Cash at bank and in hand | 54/58 | €203,120 | €147,345 | -€55,775 | -27.5% |
| Deferred charges and accrued income | 490/1 | €22,757 | €20,994 | -€1,763 | -7.7% |
| Total equity and liabilities | 10/49 | €1,003,604 | €932,172 | -€71,432 | -7.1% |
| Equity | 10/15 | €605,686 | €655,800 | +€50,114 | +8.3% |
| Contributions | 10/11 | €392,400 | €392,400 | = | 0.0% |
| Reserves | 13 | €213,286 | €263,400 | +€50,114 | +23.5% |
| Distributable reserves | 133 | €213,286 | €263,400 | +€50,114 | +23.5% |
| Amounts payable | 17/49 | €397,918 | €276,372 | -€121,546 | -30.5% |
| Amounts payable after more than one year | 17 | €98,805 | €50,188 | -€48,617 | -49.2% |
| Financial debts | 170/4 | €98,805 | €50,188 | -€48,617 | -49.2% |
| Amounts payable within one year | 42/48 | €299,112 | €226,184 | -€72,929 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €76,105 | €48,617 | -€27,488 | -36.1% |
| Financial debts | 43 | €120,000 | €95,000 | -€25,000 | -20.8% |
| Other loans | 439 | €120,000 | €95,000 | -€25,000 | -20.8% |
| Trade debts | 44 | €40,974 | €24,132 | -€16,842 | -41.1% |
| Suppliers | 440/4 | €40,974 | €24,132 | -€16,842 | -41.1% |
| Taxes, remuneration and social security | 45 | €12,587 | €29,056 | +€16,469 | +131% |
| Taxes | 450/3 | €12,587 | €19,768 | +€7,181 | +57.1% |
| Remuneration and social security | 454/9 | - | €9,288 | +€9,288 | |
| Other amounts payable | 47/48 | €49,446 | €29,379 | -€20,067 | -40.6% |
| Non-recurring operating income | 76A | €22,000 | €21,282 | -€718 | -3.3% |
| Remuneration, social security and pensions | 62 | €159,437 | €238,665 | +€79,228 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,021 | €78,671 | +€6,649 | +9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,708 | - | +€3,708 | |
| Other operating charges | 640/8 | €12,210 | €8,839 | -€3,371 | -27.6% |
| Gross operating margin | 9900 | €363,867 | €406,958 | +€43,091 | +11.8% |
| Operating profit (loss) | 9901 | €123,907 | €80,782 | -€43,124 | -34.8% |
| Financial income | 75/76B | €1,128 | €1,099 | -€29 | -2.5% |
| Recurring financial income | 75 | €1,128 | €1,099 | -€29 | -2.5% |
| Financial charges | 65/66B | €17,236 | €12,497 | -€4,739 | -27.5% |
| Recurring financial charges | 65 | €17,236 | €12,497 | -€4,739 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €107,799 | €69,385 | -€38,414 | -35.6% |
| Income taxes | 67/77 | €26,550 | €19,271 | -€7,279 | -27.4% |
| Profit (loss) for the period | 9904 | €81,249 | €50,114 | -€31,135 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,249 | €50,114 | -€31,135 | -38.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.