ALLMET: what changed
Two fiscal 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.
ALLMET
Largest movements
- Stocks and contracts -€430,664
down €430,664 (-16.4%), from €2.6m to €2.2m
- Tangible fixed assets -€120,368
down €120,368 (-7.4%), from €1.6m to €1.5m
of which Land and buildings: -€114,740
- Financial fixed assets -€87,319
down €87,319 (-43.3%), from €201,661 to €114,342
- Cash +€68,426
up €68,426 (+20.2%), from €339,463 to €407,889
mainly Net result for the year (+€714,036) and Depreciation (+€435,416)
- Trade debts -€305,645
down €305,645 (-49.4%), from €619,055 to €313,411
of which Suppliers: -€308,009
- Debts after one year -€141,482
down €141,482 (-7.8%), from €1.8m to €1.7m
of which Other amounts payable: -€75,000
- Current portion of long-term debt -€69,844
down €69,844 (-18.3%), from €380,770 to €310,926
- Gross operating margin -€180,971
down €180,971 (-8.5%), from €2.1m to €1.9m
- Staff costs +€52,108
up €52,108 (+7.9%), from €655,494 to €707,602
- Taxes -€45,283
down €45,283 (-91.6%), from €49,454 to €4,171
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.
Cash bridge derived
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 | €5,663,365 | €5,052,642 | -€610,723 | -10.8% |
| Fixed assets | 21/28 | €1,819,509 | €1,611,822 | -€207,686 | -11.4% |
| Tangible fixed assets | 22/27 | €1,617,848 | €1,497,480 | -€120,368 | -7.4% |
| Land and buildings | 22 | €834,108 | €719,368 | -€114,740 | -13.8% |
| Plant, machinery and equipment | 23 | €693,805 | €729,890 | +€36,085 | +5.2% |
| Furniture and vehicles | 24 | €89,934 | €48,222 | -€41,712 | -46.4% |
| Financial fixed assets | 28 | €201,661 | €114,342 | -€87,319 | -43.3% |
| Current assets | 29/58 | €3,843,856 | €3,440,820 | -€403,037 | -10.5% |
| Stocks and contracts in progress | 3 | €2,623,943 | €2,193,279 | -€430,664 | -16.4% |
| Stocks | 30/36 | €2,623,943 | €2,193,279 | -€430,664 | -16.4% |
| Amounts receivable within one year | 40/41 | €880,451 | €839,651 | -€40,800 | -4.6% |
| Trade receivables | 40 | €851,318 | €832,647 | -€18,670 | -2.2% |
| Other amounts receivable | 41 | €29,133 | €7,004 | -€22,129 | -76.0% |
| Cash at bank and in hand | 54/58 | €339,463 | €407,889 | +€68,426 | +20.2% |
| Total equity and liabilities | 10/49 | €5,663,365 | €5,052,642 | -€610,723 | -10.8% |
| Equity | 10/15 | €1,893,262 | €1,907,298 | +€14,036 | +0.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Outside capital | 11 | €50,000 | - | -€50,000 | |
| Other | 1109/19 | €50,000 | - | -€50,000 | |
| Reserves | 13 | €1,843,262 | €1,857,298 | +€14,036 | +0.8% |
| Non-distributable reserves | 130/1 | €40,250 | €40,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,250 | €40,250 | = | 0.0% |
| Distributable reserves | 133 | €1,803,012 | €1,817,048 | +€14,036 | +0.8% |
| Amounts payable | 17/49 | €3,770,103 | €3,145,344 | -€624,759 | -16.6% |
| Amounts payable after more than one year | 17 | €1,805,706 | €1,664,225 | -€141,482 | -7.8% |
| Financial debts | 170/4 | €575,706 | €509,225 | -€66,482 | -11.5% |
| Other amounts payable | 178/9 | €1,230,000 | €1,155,000 | -€75,000 | -6.1% |
| Amounts payable within one year | 42/48 | €1,925,646 | €1,481,119 | -€444,527 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €380,770 | €310,926 | -€69,844 | -18.3% |
| Trade debts | 44 | €619,055 | €313,411 | -€305,645 | -49.4% |
| Suppliers | 440/4 | €619,055 | €311,046 | -€308,009 | -49.8% |
| Bills of exchange payable | 441 | - | €2,365 | +€2,365 | |
| Taxes, remuneration and social security | 45 | €156,311 | €142,876 | -€13,435 | -8.6% |
| Taxes | 450/3 | €95,690 | €88,113 | -€7,578 | -7.9% |
| Remuneration and social security | 454/9 | €60,621 | €54,763 | -€5,858 | -9.7% |
| Other amounts payable | 47/48 | €769,510 | €713,907 | -€55,603 | -7.2% |
| Accrued charges and deferred income | 492/3 | €38,751 | - | -€38,751 | |
| Remuneration, social security and pensions | 62 | €655,494 | €707,602 | +€52,108 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438,256 | €435,416 | -€2,840 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,836 | €2,000 | +€164 | +8.9% |
| Other operating charges | 640/8 | €10,692 | €9,868 | -€824 | -7.7% |
| Gross operating margin | 9900 | €2,116,952 | €1,935,982 | -€180,971 | -8.5% |
| Operating profit (loss) | 9901 | €1,010,675 | €781,095 | -€229,580 | -22.7% |
| Financial income | 75/76B | €15,725 | €16,154 | +€430 | +2.7% |
| Recurring financial income | 75 | €13,862 | €13,154 | -€708 | -5.1% |
| Non-recurring financial income | 76B | €1,862 | €3,000 | +€1,138 | +61.1% |
| Financial charges | 65/66B | €92,623 | €79,042 | -€13,582 | -14.7% |
| Recurring financial charges | 65 | €92,623 | €79,042 | -€13,582 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €933,776 | €718,207 | -€215,568 | -23.1% |
| Income taxes | 67/77 | €49,454 | €4,171 | -€45,283 | -91.6% |
| Profit (loss) for the period | 9904 | €884,322 | €714,036 | -€170,286 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €884,322 | €714,036 | -€170,286 | -19.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.