ALLYUM: 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.
ALLYUM
Largest movements
- Cash +€21,200
up €21,200 (+2.0%), from €1.1m to €1.1m
mainly Trade debts (+€103,186) and Net result for the year (+€102,988)
- Receivables within one year +€17,596
up €17,596 (+3.9%), from €446,212 to €463,807
of which Trade receivables: +€51,442
- Contributions -€742,250
down €742,250 (-48.2%), from €1.5m to €797,256
- Profit (loss) carried forward +€690,089
up €690,089, from -€592,250 to €97,839
- Trade debts +€103,186
up €103,186 (+158%), from €65,376 to €168,562
- Staff costs -€138,367
down €138,367 (-29.7%), from €466,509 to €328,142
- Gross operating margin -€97,575
down €97,575 (-14.3%), from €682,530 to €584,956
- Taxes +€11,573
up €11,573 (+39.2%), from €29,539 to €41,112
- Write-downs -€10,500
no longer reported in 2025 (was €10,500)
- Financial charges +€9,646
up €9,646 (+84.7%), from €11,384 to €21,030
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 | €1,521,107 | €1,565,434 | +€44,328 | +2.9% |
| Fixed assets | 21/28 | €11,928 | €11,416 | -€512 | -4.3% |
| Intangible fixed assets | 21 | €0 | €3,727 | +€3,727 | |
| Tangible fixed assets | 22/27 | €11,928 | €7,689 | -€4,239 | -35.5% |
| Furniture and vehicles | 24 | €11,928 | €7,689 | -€4,239 | -35.5% |
| Current assets | 29/58 | €1,509,179 | €1,554,018 | +€44,839 | +3.0% |
| Amounts receivable within one year | 40/41 | €446,212 | €463,807 | +€17,596 | +3.9% |
| Trade receivables | 40 | €367,378 | €418,820 | +€51,442 | +14.0% |
| Other amounts receivable | 41 | €78,834 | €44,987 | -€33,846 | -42.9% |
| Cash at bank and in hand | 54/58 | €1,055,034 | €1,076,234 | +€21,200 | +2.0% |
| Deferred charges and accrued income | 490/1 | €7,933 | €13,977 | +€6,044 | +76.2% |
| Total equity and liabilities | 10/49 | €1,521,107 | €1,565,434 | +€44,328 | +2.9% |
| Equity | 10/15 | €1,322,979 | €1,275,967 | -€47,012 | -3.6% |
| Contributions | 10/11 | €1,539,506 | €797,256 | -€742,250 | -48.2% |
| Capital | 10 | €1,539,506 | €797,256 | -€742,250 | -48.2% |
| Issued capital | 100 | €1,539,506 | €797,256 | -€742,250 | -48.2% |
| Reserves | 13 | €375,723 | €380,872 | +€5,149 | +1.4% |
| Non-distributable reserves | 130/1 | €43,977 | €49,127 | +€5,149 | +11.7% |
| Legal reserve | 130 | €43,977 | €49,127 | +€5,149 | +11.7% |
| Distributable reserves | 133 | €331,746 | €331,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€592,250 | €97,839 | +€690,089 | |
| Amounts payable | 17/49 | €198,128 | €289,467 | +€91,339 | +46.1% |
| Amounts payable within one year | 42/48 | €198,128 | €289,467 | +€91,339 | +46.1% |
| Financial debts | 43 | €17,896 | €8,000 | -€9,896 | -55.3% |
| Credit institutions | 430/8 | €17,896 | €8,000 | -€9,896 | -55.3% |
| Trade debts | 44 | €65,376 | €168,562 | +€103,186 | +158% |
| Suppliers | 440/4 | €65,376 | €168,562 | +€103,186 | +158% |
| Taxes, remuneration and social security | 45 | €114,856 | €112,905 | -€1,951 | -1.7% |
| Taxes | 450/3 | €29,104 | €49,048 | +€19,944 | +68.5% |
| Remuneration and social security | 454/9 | €85,752 | €63,857 | -€21,895 | -25.5% |
| Non-recurring operating income | 76A | €12,865 | - | -€12,865 | |
| Remuneration, social security and pensions | 62 | €466,509 | €328,142 | -€138,367 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,111 | €4,512 | -€3,599 | -44.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,500 | - | -€10,500 | |
| Other operating charges | 640/8 | €92,523 | €90,565 | -€1,958 | -2.1% |
| Non-recurring operating charges | 66A | €57,633 | - | -€57,633 | |
| Gross operating margin | 9900 | €682,530 | €584,956 | -€97,575 | -14.3% |
| Operating profit (loss) | 9901 | €47,255 | €161,737 | +€114,482 | +242% |
| Financial income | 75/76B | €1,954 | €3,394 | +€1,440 | +73.7% |
| Recurring financial income | 75 | €1,954 | €3,394 | +€1,440 | +73.7% |
| Financial charges | 65/66B | €11,384 | €21,030 | +€9,646 | +84.7% |
| Recurring financial charges | 65 | €11,384 | €21,030 | +€9,646 | +84.7% |
| Profit (loss) for the period before taxes | 9903 | €37,825 | €144,100 | +€106,275 | +281% |
| Income taxes | 67/77 | €29,539 | €41,112 | +€11,573 | +39.2% |
| Profit (loss) for the period | 9904 | €8,286 | €102,988 | +€94,702 | +1,143% |
| Profit (loss) for the period to be appropriated | 9905 | €8,286 | €102,988 | +€94,702 | +1,143% |
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 16 October 2026 via checked.be.