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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (16 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

Air Liquide Tunisie

AL · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Air Liquide Tunisie SA
Listing
AL on the Bourse de Tunis, active · ISIN TN0002300358 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The published notice reproduces the commissaires aux comptes' rapport général on the consolidated statements, dated 'Tunis, le 08 juin 2026' (PDF p24), closed with the firms' and auditors' printed names only (Conseil Audit Formation, Abir MATMTI; F.M.B.Z, Mohamed Hzami; PDF p29, page image: no signature). Note 25 (PDF p23) states the consolidated statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration réuni le 27 avril 2026'; no signed board approval page is printed.

    Source: Avis des sociétés — États financiers consolidés, Société Air Liquide Tunisie, arrêtés au 31 décembre 2025 (dated 2026-06-08)

  • Audited financial statements for 2024: final status not established

    The published notice reproduces the commissaires aux comptes' rapport général on the consolidated statements, dated 'Tunis, le 13 Juin 2025' (PDF p22), closed with the firms' and auditors' printed names only (Conseil Audit Formation, Abir MATMTI; F.M.B.Z, Mohamed Hzami; PDF p27, page image: no signature). Note 24 (PDF p21) states the consolidated statements were 'arrêtés et autorisés pour publication par le Conseil d'administration réuni le 22 avril 2025'; no signed board approval page is printed.

    Source: Avis de sociétés — États financiers consolidés, Air Liquide Tunisie, arrêtés au 31 décembre 2024 (dated 2025-06-13)

  • Revenue

    TND 152 million

    152,234,565 TND units · p4

    +8.7% vs 2024

  • Operating profit / (loss)

    TND 42.4 million

    42,420,282 TND units · p4

    +19.9% vs 2024

  • Profit / (loss) for the year

    TND 36.3 million

    36,273,107 TND units · p4

    +31.5% vs 2024

  • Total assets

    TND 247 million

    247,076,176 TND units · p2

    +21.9% vs 2024

  • Total equity

    TND 152 million

    152,233,905 TND units · p3

    +17.8% vs 2024

  • Cash from operations

    TND 32.3 million

    32,273,350 TND units · p5

    −37.5% vs 2024

Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
  • FY2023 — audited financial statements, final status not established; comparative in the FY2024 filing · source
    • Audited financial statements for 2024: final status not established. The published notice reproduces the commissaires aux comptes' rapport général on the consolidated statements, dated 'Tunis, le 13 Juin 2025' (PDF p22), closed with the firms' and auditors' printed names only (Conseil Audit Formation, Abir MATMTI; F.M.B.Z, Mohamed Hzami; PDF p27, page image: no signature). Note 24 (PDF p21) states the consolidated statements were 'arrêtés et autorisés pour publication par le Conseil d'administration réuni le 22 avril 2025'; no signed board approval page is printed.

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Revenus 152,234,565 140,071,799 131,347,248
Coût des ventes (72,006,428) (71,291,590) (70,418,591)
Marges brute 80,228,137 68,780,209 60,928,657
Autres produits d'exploitation (*) 1,896,443 2,188,5181 1,884,457
Frais de distribution (7,791,945) (7,317,077) (5,915,157)
Frais d'administration (*) (27,481,262) (23,661,273)2 (22,816,208)
Autres charges d'exploitation (4,431,091) (4,597,027) (4,221,241)
Résultat d'exploitation 42,420,282 35,393,350 29,860,508
Charges financières nettes3 (763,815) (602,961) (725,711)
Produits des placements4 3,517,187 3,102,056 574,980
Produits des participations5 –6 –6 12,463
Autres gains ordinaires7 3,443,997 1,056,231 1,238,094
Autres pertes ordinaires8 (100,781) (679,156) (679,063)
Résultat des activités ordinaires 48,516,870 38,269,520 30,281,271
Impôt sur les bénéfices (12,243,763) (10,681,486) (6,514,004)
Résultat des activités ordinaires9 36,273,107 27,588,034 23,767,267
Résultat net de l'exercice 36,273,107 27,588,034 23,767,267
Part des minoritaires10 87,377 45,642 226,406
  1. Printed “-”, read as nil: subtotal_arithmetic: is.profit_before_tax.
Notes and alternative reported figures (9)
  1. Audited financial statements dated 2025-06-13 prints 1 990 235 (units, p4) for this line and year.
  2. Audited financial statements dated 2025-06-13 prints (23 462 990) (units, p4) for this line and year.
  3. “Charges financières nettes” is an issuer-specific line, not mapped to a shared definition: Note 20: net financial charges (negative in both years).
  4. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Income from investments (placements).
  5. “Produits des participations” is an issuer-specific line, not mapped to a shared definition: Income from participations (dash printed in both years).
  6. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary gains.
  7. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary losses.
  8. “Résultat des activités ordinaires” is an issuer-specific line, not mapped to a shared definition: Result of ordinary activities after income tax.
  9. “Part des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of the consolidated net result.

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Immobilisations incorporelles (net) 273,772 347,717 361,616
Immobilisations corporelles (net) 58,334,203 41,071,826 34,200,990
Immobilisations financières (net)1 1,081,477 1,060,043 995,825
Total des Actifs immobilisés2 59,689,452 42,479,586 35,558,431
Total des actifs non courants 59,689,452 42,479,586 35,558,431
Stocks (net) 17,743,319 16,873,293 19,640,201
Clients et comptes rattachés (net) 80,925,278 67,523,838 81,009,968
Autres actifs courants (*) (net)3 24,350,579 17,794,682 14,148,803
Placements et autres actifs financiers 48,002,178 44,006,171 18,008,462
Liquidités et équivalents de liquidités 16,365,370 13,965,022 10,615,927
Total des actifs courants 187,386,724 160,163,006 143,423,361
TOTAL DES ACTIFS 247,076,176 202,642,592 178,981,792
Capital social 40,937,600 40,937,600 40,937,600
Réserves4 4,093,760 4,093,760 4,093,760
Réserves Consolidées5 24,137,927 17,598,613 13,223,894
Subventions reçues6 590 29,624 58,658
Fonds social7 335,540 189,672 183,391
Résultats reportés 44,960,873 37,336,482 29,223,395
Intérêts Minoritaires8 1,494,508 1,450,653 1,225,474
Total des capitaux propres avant9 115,960,798 101,636,404 88,946,172
Résultat de l'exercice10 36,273,107 27,588,034 23,767,267
Part du groupe11 36,185,730 27,542,392 23,540,861
Intérêts des minoritaires dans le résultat12 87,377 45,642 226,406
Total des capitaux propres avant 152,233,905 129,224,438 112,713,439
Emprunts 4,170,193 3,403,282 2,936,374
Autres passifs financiers13 10,057,440 9,884,351 9,774,596
Provisions 58,953 107,821 100,335
Total des passifs non courants 14,286,586 13,395,454 12,811,305
Fournisseurs et comptes rattachés (*) 44,983,942 28,469,544 24,661,842
Autres passifs courants14 31,948,547 25,333,538 23,882,126
Concours bancaires et autres passifs 3,623,196 6,219,618 4,913,080
Total des passifs courants 80,555,685 60,022,700 53,457,048
Total des passifs 94,842,271 73,418,154 66,268,353
TOTAL DES CAPITAUX PROPRES ET 247,076,176 202,642,592 178,981,792
Notes and alternative reported figures (14)
  1. “Immobilisations financières (net)” is an issuer-specific line, not mapped to a shared definition: Note 2: financial fixed assets less provisions.
  2. “Total des Actifs immobilisés” is an issuer-specific line, not mapped to a shared definition: Subtotal of intangible, tangible and financial fixed assets.
  3. “Autres actifs courants (*) (net)” is an issuer-specific line, not mapped to a shared definition: Note 5: other current assets less provisions.
  4. “Réserves” is an issuer-specific line, not mapped to a shared definition: Reserves of the parent (legal reserve per the note 8 table).
  5. “Réserves Consolidées” is an issuer-specific line, not mapped to a shared definition: Consolidated reserves.
  6. “Subventions reçues” is an issuer-specific line, not mapped to a shared definition: Investment subsidies received, in equity.
  7. “Fonds social” is an issuer-specific line, not mapped to a shared definition: Staff social fund, in equity.
  8. “Intérêts Minoritaires” is an issuer-specific line, not mapped to a shared definition: Non-controlling interests in equity before their share of the year's result (printed within equity before result).
  9. “Total des capitaux propres avant” is an issuer-specific line, not mapped to a shared definition: Equity (incl. minority interests) before the year's result.
  10. “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: The year's consolidated result shown within equity (group and minority shares).
  11. “Part du groupe” is an issuer-specific line, not mapped to a shared definition: Group share of the year's result, shown within equity.
  12. “Intérêts des minoritaires dans le résultat” is an issuer-specific line, not mapped to a shared definition: Minority share of the year's result, shown within equity.
  13. “Autres passifs financiers” is an issuer-specific line, not mapped to a shared definition: Note 10 (non-current).
  14. “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 12.

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Encaissements reçus des clients1 161,182,169 168,358,275 136,207,275
Intérêts reçus 4,071,112 2,994,732 1,002,898
Décaissements en faveur des fournisseurs d'exploitation et2 (96,769,011) (98,611,423) (95,280,097)
Décaissements en faveur de l'Etat (impôts et taxes) (34,784,943) (20,527,370) (15,271,297)
Intérêts payés (*)3 (1,425,977) (564,878) (879,356)
Flux de trésorerie provenant de l'exploitation 32,273,350 51,649,336 25,779,423
Décaissements pour acquisition d'immobilisations4 (12,069,787) (11,373,245) (2,260,791)
Encaissements sur cession d'immobilisations 85,911 194,235 364,646
Remboursement des sinistres5 2,644,471 –6 Not reported in this filing7
Flux de trésorerie affectés aux activités (9,339,405) (11,179,010) (1,896,145)
Dividendes et autres distributions payés (12,283,520) (10,316,275) (9,006,272)
Remboursement d'emprunts (1,880,047) (1,535,855) (1,032,125)
Décaissements provenant d'achat de Certificats de Dépôt8 (4,000,000) (26,000,000) (10,000,000)
Flux de trésorerie affectés aux activités de financement (18,163,567) (37,852,130) (20,038,397)
Incidences des variations des taux de changes sur les (151,498) (117,994) (234,497)
Variation de trésorerie9 4,618,880 2,500,202 3,610,384
Trésorerie au début de l'exercice 9,278,917 6,778,715 3,168,331
Trésorerie à la clôture de l'exercice 13,897,796 9,278,917 6,778,715
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
Notes and alternative reported figures (8)
  1. “Encaissements reçus des clients” is an issuer-specific line, not mapped to a shared definition: Direct method, operating activities.
  2. “Décaissements en faveur des fournisseurs d'exploitation et” is an issuer-specific line, not mapped to a shared definition: Direct method, operating activities: payments to suppliers and employees.
  3. “Intérêts payés (*)”: mapping to a shared definition is uncertain. Printed 'Intérêts payés' (interest paid); the statement does not say on what.
  4. “Décaissements pour acquisition d'immobilisations”: mapping to a shared definition is uncertain. Printed 'acquisition d'immobilisations': fixed assets generally (tangible and intangible), not split.
  5. “Remboursement des sinistres” is an issuer-specific line, not mapped to a shared definition: Investing activities: insurance claim reimbursements.
  6. Not reported in this filing: Not printed: the restated 2023 comparative column of the statement of cash flows (p5) has no 'Remboursement des sinistres' line, and no insurance-claim receipt is shown elsewhere in the document.
  7. “Décaissements provenant d'achat de Certificats de Dépôt” is an issuer-specific line, not mapped to a shared definition: Printed within financing activities: purchases of certificates of deposit.
  8. “Variation de trésorerie” is an issuer-specific line, not mapped to a shared definition: Printed net change in cash: operating + investing + financing flows plus the effect of exchange-rate changes.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Profit / (loss) attributable to shareholders (TND units)1 36,185,730 27,542,392 23,540,861
Notes and alternative reported figures (1)
  1. Profit / (loss) attributable to shareholders: printed as “Résultat Consolidé Part du Groupe”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividendes et autres distributions payés (12,283,520) TND units Audited financial statements, p5
31 Dec 2024 Dividends paid (cash flow statement) Dividendes et autres distributions payés (10,316,275) TND units Audited financial statements, p5
31 Dec 2023 Dividends paid (cash flow statement) Dividendes et autres distributions payés (9,006,272) TND units Audited financial statements, p5

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Avis des sociétés — États financiers consolidés, Société Air Liquide Tunisie, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: Commissaires aux comptes Conseil Audit Formation (Abir MATMTI) and F.M.B.Z KPMG Tunisie (Mohamed Hzami), unmodified opinion

    Auditor's sign-off: Conseil Audit Formation, Abir MATMTI; F.M.B.Z, Mohamed Hzami

    Final status: The published notice reproduces the commissaires aux comptes' rapport général on the consolidated statements, dated 'Tunis, le 08 juin 2026' (PDF p24), closed with the firms' and auditors' printed names only (Conseil Audit Formation, Abir MATMTI; F.M.B.Z, Mohamed Hzami; PDF p29, page image: no signature). Note 25 (PDF p23) states the consolidated statements were 'arrêtés et autorisés pour publication par le Conseil d'Administration réuni le 27 avril 2026'; no signed board approval page is printed.

    Document date
    8 Jun 2026
    Auditor's report
    8 Jun 2026
    Board approval
    27 Apr 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND units (printed “Exprimé en Dinar Tunisien”)
    • Cash at the end of the year in the cash-flow statement (13 897 796) differs from liquidités et équivalents de liquidités on the balance sheet (16 365 370); kept as printed.
    • Comparative 2024 amounts on lines marked (*) are restated for comparability (notes 16 and 18; p4 footnote). A percentage row (0,24% / 0,17%: minority share) printed under the result is not transcribed.
    • Negative amounts are printed in angle brackets ('<72 006 428>'); declared negative_notation 'angle' and recorded as '(72 006 428)'. On the bilan (p2) the gross amounts and the 'Moins: amortissements / provisions' rows are not transcribed; the net amounts printed below them are.
    • The auditors report, under other legal obligations, that subsidiary Vitalaire SARL's equity is below half its share capital (PDF p28); the opinion itself is unmodified with one key audit matter (receivables).
    Technical details
    File
    29 pages, with a text layer
    SHA-256
    768e57334fb95f8782bfd73620963d09dbf29ff27f4afe274e358964ef0b692e
    Entity as printed
    Groupe Air Liquide Tunisie (Air Liquide Tunisie SA and subsidiaries)
    Regulator copy
    retrieved 2026-10-08T19:02:51Z

  • Avis de sociétés — États financiers consolidés, Air Liquide Tunisie, arrêtés au 31 décembre 2024

    Year ended 31 December 2024 · Audited financial statements · final status not established

    Audit: Commissaires aux comptes Conseil Audit Formation (Abir MATMTI) and F.M.B.Z KPMG Tunisie (Mohamed Hzami), unmodified opinion

    Auditor's sign-off: Conseil Audit Formation, Abir MATMTI; F.M.B.Z, Mohamed Hzami

    Final status: The published notice reproduces the commissaires aux comptes' rapport général on the consolidated statements, dated 'Tunis, le 13 Juin 2025' (PDF p22), closed with the firms' and auditors' printed names only (Conseil Audit Formation, Abir MATMTI; F.M.B.Z, Mohamed Hzami; PDF p27, page image: no signature). Note 24 (PDF p21) states the consolidated statements were 'arrêtés et autorisés pour publication par le Conseil d'administration réuni le 22 avril 2025'; no signed board approval page is printed.

    Document date
    13 Jun 2025
    Auditor's report
    13 Jun 2025
    Board approval
    22 Apr 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    consolidated statements · TND units (printed “Exprimé en Dinar Tunisien”)
    • Cash at the end of the year in the cash-flow statement (9 278 917; 2023: 6 778 715) differs from liquidités et équivalents de liquidités on the balance sheet (13 965 022; 2023: 10 615 927); kept as printed.
    • Comparative 2023 amounts on lines marked (*) are restated for comparability (notes 5, 11, 16 and 18; footnotes pp2-5). Percentage rows (0,17% / 0,95% and 0,165% / 0,953%: minority share) are not transcribed.
    • Negative amounts are printed in angle brackets ('<71 291 590>'); declared negative_notation 'angle' and recorded in brackets. On the bilan (p2) the gross amounts and the 'Moins: amortissements / provisions' rows are not transcribed; the net amounts printed below them are.
    • HIDDEN TEXT: the text layer of PDF p27 (the last page of the auditor's report) also holds the text of notes 23 and 24, which is not visible on the rendered page; the visible notes 23-24 are on PDF p21 and the hidden copy carries the same figures and dates (off-balance-sheet commitments 8 274 694 / 11 166 790; board authorisation 22 avril 2025). No transcribed value comes from p27.
    • The auditors report, under other legal obligations, that subsidiary Vitalaire SARL's equity is below half its share capital (PDF p26); the opinion itself is unmodified.
    Technical details
    File
    27 pages, with a text layer
    SHA-256
    988cb30c5789ef3b30efbbe57290e553e6e5ee30c95b8da686534ece2056eb6c
    Entity as printed
    Groupe Air Liquide Tunisie (Air Liquide Tunisie SA and subsidiaries)
    Exchange copy
    retrieved 2026-10-08T18:09:09Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (16 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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