A.L.M.E.: 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.
A.L.M.E.
Largest movements
- Tangible fixed assets -€18,662
down €18,662 (-2.2%), from €836,925 to €818,263
- Other debts -€9,558
down €9,558 (-11.1%), from €85,727 to €76,170
- Gross operating margin -€2,191
down €2,191 (-7.2%), from €30,365 to €28,174
- Other operating charges +€2,046
up €2,046 (+29.9%), from €6,831 to €8,876
- Financial charges -€387
down €387 (-10.9%), from €3,556 to €3,169
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 | €876,770 | €871,126 | -€5,644 | -0.6% |
| Fixed assets | 21/28 | €836,925 | €818,263 | -€18,662 | -2.2% |
| Tangible fixed assets | 22/27 | €836,925 | €818,263 | -€18,662 | -2.2% |
| Land and buildings | 22 | €836,925 | €818,263 | -€18,662 | -2.2% |
| Current assets | 29/58 | €39,845 | €52,863 | +€13,018 | +32.7% |
| Amounts receivable within one year | 40/41 | - | €8,600 | +€8,600 | |
| Trade receivables | 40 | - | €8,600 | +€8,600 | |
| Cash at bank and in hand | 54/58 | €36,978 | €44,263 | +€7,285 | +19.7% |
| Deferred charges and accrued income | 490/1 | €2,867 | - | -€2,867 | |
| Total equity and liabilities | 10/49 | €876,770 | €871,126 | -€5,644 | -0.6% |
| Equity | 10/15 | €333,764 | €331,231 | -€2,533 | -0.8% |
| Contributions | 10/11 | €202,000 | €202,000 | = | 0.0% |
| Capital | 10 | €202,000 | €202,000 | = | 0.0% |
| Issued capital | 100 | €202,000 | €202,000 | = | 0.0% |
| Reserves | 13 | €131,764 | €129,231 | -€2,533 | -1.9% |
| Non-distributable reserves | 130/1 | €20,200 | €20,200 | = | 0.0% |
| Legal reserve | 130 | €20,200 | €20,200 | = | 0.0% |
| Distributable reserves | 133 | €111,564 | €109,031 | -€2,533 | -2.3% |
| Amounts payable | 17/49 | €543,006 | €539,895 | -€3,110 | -0.6% |
| Amounts payable after more than one year | 17 | €452,119 | €452,119 | = | 0.0% |
| Financial debts | 170/4 | €452,119 | €452,119 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,445 | €85,607 | -€2,838 | -3.2% |
| Trade debts | 44 | - | €7,054 | +€7,054 | |
| Suppliers | 440/4 | - | €7,054 | +€7,054 | |
| Taxes, remuneration and social security | 45 | €2,717 | €2,383 | -€334 | -12.3% |
| Taxes | 450/3 | €2,717 | €2,383 | -€334 | -12.3% |
| Other amounts payable | 47/48 | €85,727 | €76,170 | -€9,558 | -11.1% |
| Accrued charges and deferred income | 492/3 | €2,442 | €2,170 | -€272 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,662 | €18,662 | = | 0.0% |
| Other operating charges | 640/8 | €6,831 | €8,876 | +€2,046 | +29.9% |
| Gross operating margin | 9900 | €30,365 | €28,174 | -€2,191 | -7.2% |
| Operating profit (loss) | 9901 | €4,872 | €635 | -€4,236 | -87.0% |
| Financial charges | 65/66B | €3,556 | €3,169 | -€387 | -10.9% |
| Recurring financial charges | 65 | €3,556 | €3,169 | -€387 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €1,316 | -€2,533 | -€3,849 | |
| Income taxes | 67/77 | €217 | - | -€217 | |
| Profit (loss) for the period | 9904 | €1,099 | -€2,533 | -€3,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,099 | -€2,533 | -€3,632 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.