E.M.L.ALLARD: what changed
What changed
E.M.L.ALLARD
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€4,243
2024 · €55,538-€51,295
Equity
€239,018
2024 · €234,775+€4,243
Cash
€2,902
2024 · €200+€2,702
Balance sheet total
€323,954
2024 · €362,818-€38,864
Largest movements
Assets
- Deferred charges and accrued income -€83,037
down €83,037 (-99.1%), from €83,832 to €795
- Receivables within one year +€39,070
up €39,070 (+38,722%), from €101 to €39,171
of which Trade receivables: +€39,118
Equity and liabilities
- Other debts -€22,291
down €22,291 (-63.2%), from €35,296 to €13,005
- Advances received -€13,310
down €13,310 (-100%), from €13,310 to €0
- Debts after one year -€11,787
down €11,787 (-38.8%), from €30,375 to €18,588
- Reserves +€4,243
up €4,243 (+1.8%), from €234,774 to €239,017
- Tax, wage and social debts +€3,699
up €3,699 (+32.7%), from €11,315 to €15,015
of which Taxes: +€2,460
Income statement
- Gross operating margin -€51,966
down €51,966 (-57.9%), from €89,706 to €37,741
- Depreciation +€3,389
up €3,389 (+15.2%), from €22,283 to €25,672
- Taxes -€3,059
down €3,059 (-78.2%), from €3,913 to €854
- Financial charges -€1,645
down €1,645 (-28.6%), from €5,761 to €4,116
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
€55,538
Gross operating margin
-€51,966
Depreciation
-€3,389
Other operating charges
-€550
Financial income
-€95
Financial charges
+€1,645
Taxes
+€3,059
Result 2025
€4,243
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
+€42,147
Investment
-€28,073
Financing
-€11,372
Cash 2024
€200
From operations (derived)
+€42,147
Net result for the year
+€4,243
Depreciation
+€25,672
Receivables within one year
-€39,070
Deferred charges and accrued income
+€83,037
Trade debts
+€167
Tax, wage and social debts
+€3,699
Advances received
-€13,310
Other debts
-€22,291
Investment (derived)
-€28,073
Investment in fixed assets (net)
-€28,073
Financing
-€11,372
Debts after one year
-€11,787
Current portion of long-term debt
+€3,629
Short-term financial debts
-€3,214
Cash 2025
€2,902
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,818 | €323,954 | -€38,864 | -10.7% |
| Fixed assets | 21/28 | €278,684 | €281,086 | +€2,401 | +0.9% |
| Tangible fixed assets | 22/27 | €278,684 | €281,086 | +€2,401 | +0.9% |
| Land and buildings | 22 | €274,222 | €252,212 | -€22,009 | -8.0% |
| Plant, machinery and equipment | 23 | €1,640 | €1,092 | -€548 | -33.4% |
| Furniture and vehicles | 24 | €1,422 | €26,380 | +€24,959 | +1,756% |
| Other tangible fixed assets | 26 | €1,401 | €1,401 | = | 0.0% |
| Current assets | 29/58 | €84,133 | €42,869 | -€41,265 | -49.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €101 | €39,171 | +€39,070 | +38,722% |
| Trade receivables | 40 | €30 | €39,147 | +€39,118 | +132,512% |
| Other amounts receivable | 41 | €71 | €24 | -€47 | -66.2% |
| Cash at bank and in hand | 54/58 | €200 | €2,902 | +€2,702 | +1,348% |
| Deferred charges and accrued income | 490/1 | €83,832 | €795 | -€83,037 | -99.1% |
| Total equity and liabilities | 10/49 | €362,818 | €323,954 | -€38,864 | -10.7% |
| Equity | 10/15 | €234,775 | €239,018 | +€4,243 | +1.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €234,774 | €239,017 | +€4,243 | +1.8% |
| Distributable reserves | 133 | €234,774 | €239,017 | +€4,243 | +1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €128,042 | €84,936 | -€43,107 | -33.7% |
| Amounts payable after more than one year | 17 | €30,375 | €18,588 | -€11,787 | -38.8% |
| Financial debts | 170/4 | €30,375 | €18,588 | -€11,787 | -38.8% |
| Amounts payable within one year | 42/48 | €97,668 | €66,348 | -€31,320 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €32,231 | €35,860 | +€3,629 | +11.3% |
| Financial debts | 43 | €3,214 | €0 | -€3,214 | -100% |
| Credit institutions | 430/8 | €3,214 | €0 | -€3,214 | -100% |
| Trade debts | 44 | €2,301 | €2,468 | +€167 | +7.3% |
| Suppliers | 440/4 | €2,301 | €2,468 | +€167 | +7.3% |
| Advances received on contracts in progress | 46 | €13,310 | €0 | -€13,310 | -100% |
| Taxes, remuneration and social security | 45 | €11,315 | €15,015 | +€3,699 | +32.7% |
| Taxes | 450/3 | €11,315 | €13,775 | +€2,460 | +21.7% |
| Remuneration and social security | 454/9 | €0 | €1,240 | +€1,240 | |
| Other amounts payable | 47/48 | €35,296 | €13,005 | -€22,291 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,283 | €25,672 | +€3,389 | +15.2% |
| Other operating charges | 640/8 | €2,305 | €2,855 | +€550 | +23.9% |
| Gross operating margin | 9900 | €89,706 | €37,741 | -€51,966 | -57.9% |
| Operating profit (loss) | 9901 | €65,118 | €9,213 | -€55,904 | -85.9% |
| Financial income | 75/76B | €95 | €0 | -€95 | -100.0% |
| Recurring financial income | 75 | €95 | €0 | -€95 | -100.0% |
| Financial charges | 65/66B | €5,761 | €4,116 | -€1,645 | -28.6% |
| Recurring financial charges | 65 | €5,761 | €4,116 | -€1,645 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €59,451 | €5,097 | -€54,354 | -91.4% |
| Income taxes | 67/77 | €3,913 | €854 | -€3,059 | -78.2% |
| Profit (loss) for the period | 9904 | €55,538 | €4,243 | -€51,295 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,538 | €4,243 | -€51,295 | -92.4% |
Next steps
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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 2 November 2026 via checked.be.