ALLISON CLOTURES: 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.
What changed
ALLISON CLOTURES
NACE 43.990, Other specialised construction activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€22,208
2024 · €30,044-€7,837
Equity
€304,190
2024 · €281,982+€22,208
Cash
€12,620
2024 · €19,318-€6,698
Balance sheet total
€744,113
2024 · €567,245+€176,868
Largest movements
Assets
- Receivables within one year +€180,573
up €180,573 (+73.3%), from €246,489 to €427,062
of which Trade receivables: +€174,427
- Stocks and contracts -€17,396
down €17,396 (-8.1%), from €215,396 to €198,000
- Financial fixed assets +€13,050
up €13,050 (+108%), from €12,091 to €25,141
Equity and liabilities
- Trade debts +€103,681
up €103,681 (+50.9%), from €203,536 to €307,217
- Short-term financial debts +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Profit (loss) carried forward +€22,208
up €22,208 (+1,927%), from €1,152 to €23,360
- Other debts +€19,300
new in 2025: €19,300
- Tax, wage and social debts +€16,960
up €16,960 (+36.5%), from €46,446 to €63,406
of which Taxes: +€23,979
Income statement
- Staff costs +€185,118
up €185,118 (+61.0%), from €303,602 to €488,721
- Gross operating margin +€178,449
up €178,449 (+45.5%), from €392,292 to €570,741
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.
Result 2024
€30,044
Gross operating margin
+€178,449
Staff costs
-€185,118
Depreciation
-€952
Write-downs
-€2,408
Other operating charges
-€3,006
Financial income
-€2,993
Financial charges
+€5,103
Taxes
+€3,089
Result 2025
€22,208
raises the resultlowers the result
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.
From operations
+€27,342
Investment
-€48,760
Financing
+€14,719
Cash 2024
€19,318
From operations (derived)
+€27,342
Net result for the year
+€22,208
Depreciation
+€28,929
Stocks and contracts
+€17,396
Receivables within one year
-€180,573
Deferred charges and accrued income
-€559
Trade debts
+€103,681
Tax, wage and social debts
+€16,960
Other debts
+€19,300
Investment (derived)
-€48,760
Investment in fixed assets (net)
-€48,760
Financing
+€14,719
Current portion of long-term debt
-€10,281
Short-term financial debts
+€25,000
Cash 2025
€12,620
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €567,245 | €744,113 | +€176,868 | +31.2% |
| Fixed assets | 21/28 | €85,358 | €105,189 | +€19,831 | +23.2% |
| Tangible fixed assets | 22/27 | €73,267 | €80,047 | +€6,781 | +9.3% |
| Land and buildings | 22 | €23,725 | €39,436 | +€15,711 | +66.2% |
| Plant, machinery and equipment | 23 | €221 | €12,238 | +€12,017 | +5,440% |
| Furniture and vehicles | 24 | €49,321 | €28,373 | -€20,947 | -42.5% |
| Financial fixed assets | 28 | €12,091 | €25,141 | +€13,050 | +108% |
| Current assets | 29/58 | €481,887 | €638,924 | +€157,037 | +32.6% |
| Stocks and contracts in progress | 3 | €215,396 | €198,000 | -€17,396 | -8.1% |
| Stocks | 30/36 | €215,396 | €198,000 | -€17,396 | -8.1% |
| Amounts receivable within one year | 40/41 | €246,489 | €427,062 | +€180,573 | +73.3% |
| Trade receivables | 40 | €219,221 | €393,648 | +€174,427 | +79.6% |
| Other amounts receivable | 41 | €27,268 | €33,414 | +€6,146 | +22.5% |
| Cash at bank and in hand | 54/58 | €19,318 | €12,620 | -€6,698 | -34.7% |
| Deferred charges and accrued income | 490/1 | €683 | €1,242 | +€559 | +81.9% |
| Total equity and liabilities | 10/49 | €567,245 | €744,113 | +€176,868 | +31.2% |
| Equity | 10/15 | €281,982 | €304,190 | +€22,208 | +7.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €218,857 | €218,857 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,659 | €47,659 | = | 0.0% |
| Distributable reserves | 133 | €165,000 | €165,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,152 | €23,360 | +€22,208 | +1,927% |
| Amounts payable | 17/49 | €285,263 | €439,923 | +€154,660 | +54.2% |
| Amounts payable within one year | 42/48 | €285,263 | €439,923 | +€154,660 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €10,281 | - | -€10,281 | |
| Financial debts | 43 | €25,000 | €50,000 | +€25,000 | +100% |
| Credit institutions | 430/8 | €25,000 | €50,000 | +€25,000 | +100% |
| Trade debts | 44 | €203,536 | €307,217 | +€103,681 | +50.9% |
| Suppliers | 440/4 | €203,536 | €307,217 | +€103,681 | +50.9% |
| Taxes, remuneration and social security | 45 | €46,446 | €63,406 | +€16,960 | +36.5% |
| Taxes | 450/3 | €16,255 | €40,234 | +€23,979 | +148% |
| Remuneration and social security | 454/9 | €30,191 | €23,172 | -€7,019 | -23.2% |
| Other amounts payable | 47/48 | - | €19,300 | +€19,300 | |
| Remuneration, social security and pensions | 62 | €303,602 | €488,721 | +€185,118 | +61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,977 | €28,929 | +€952 | +3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,408 | +€2,408 | |
| Other operating charges | 640/8 | €12,359 | €15,365 | +€3,006 | +24.3% |
| Gross operating margin | 9900 | €392,292 | €570,741 | +€178,449 | +45.5% |
| Operating profit (loss) | 9901 | €48,354 | €35,319 | -€13,035 | -27.0% |
| Financial income | 75/76B | €3,046 | €53 | -€2,993 | -98.3% |
| Recurring financial income | 75 | €3,046 | €53 | -€2,993 | -98.3% |
| Financial charges | 65/66B | €8,683 | €3,580 | -€5,103 | -58.8% |
| Recurring financial charges | 65 | €8,683 | €3,580 | -€5,103 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €42,717 | €31,791 | -€10,926 | -25.6% |
| Income taxes | 67/77 | €12,673 | €9,584 | -€3,089 | -24.4% |
| Profit (loss) for the period | 9904 | €30,044 | €22,208 | -€7,837 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,044 | €22,208 | -€7,837 | -26.1% |
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 25 October 2026 via checked.be.