A.L.M. TRANS: what changed
A.L.M. TRANS
Largest movements
- Tangible fixed assets -€104,495
down €104,495 (-36.1%), from €289,108 to €184,613
of which Furniture and vehicles: -€104,495
- Receivables within one year +€47,859
up €47,859 (+54.5%), from €87,751 to €135,609
of which Other amounts receivable: +€54,032
- Cash +€20,362
up €20,362 (+8.8%), from €231,467 to €251,829
mainly Depreciation (+€104,495) and Net result for the year (+€47,420)
- Debts after one year -€56,520
down €56,520 (-66.7%), from €84,780 to €28,260
- Profit (loss) carried forward +€47,420
up €47,420 (+15.9%), from €297,781 to €345,200
- Tax, wage and social debts -€16,462
down €16,462 (-100%), from €16,462 to €0
- Trade debts -€15,366
down €15,366 (-40.6%), from €37,810 to €22,443
- Gross operating margin -€44,445
down €44,445 (-7.3%), from €611,803 to €567,358
- Staff costs +€36,511
up €36,511 (+11.7%), from €311,154 to €347,666
- Taxes -€21,163
down €21,163 (-55.0%), from €38,462 to €17,299
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €611,121 | €573,791 | -€37,331 | -6.1% |
| Fixed assets | 21/28 | €289,108 | €184,613 | -€104,495 | -36.1% |
| Tangible fixed assets | 22/27 | €289,108 | €184,613 | -€104,495 | -36.1% |
| Furniture and vehicles | 24 | €289,108 | €184,613 | -€104,495 | -36.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €322,013 | €389,178 | +€67,164 | +20.9% |
| Amounts receivable within one year | 40/41 | €87,751 | €135,609 | +€47,859 | +54.5% |
| Trade receivables | 40 | €82,179 | €76,006 | -€6,173 | -7.5% |
| Other amounts receivable | 41 | €5,571 | €59,603 | +€54,032 | +970% |
| Cash at bank and in hand | 54/58 | €231,467 | €251,829 | +€20,362 | +8.8% |
| Deferred charges and accrued income | 490/1 | €2,796 | €1,740 | -€1,056 | -37.8% |
| Total equity and liabilities | 10/49 | €611,121 | €573,791 | -€37,331 | -6.1% |
| Equity | 10/15 | €350,811 | €398,230 | +€47,420 | +13.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,030 | €3,030 | = | 0.0% |
| Distributable reserves | 133 | €3,030 | €3,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297,781 | €345,200 | +€47,420 | +15.9% |
| Amounts payable | 17/49 | €260,311 | €175,560 | -€84,751 | -32.6% |
| Amounts payable after more than one year | 17 | €84,780 | €28,260 | -€56,520 | -66.7% |
| Financial debts | 170/4 | €84,780 | €28,260 | -€56,520 | -66.7% |
| Amounts payable within one year | 42/48 | €175,029 | €146,783 | -€28,246 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €56,520 | €56,520 | = | 0.0% |
| Trade debts | 44 | €37,810 | €22,443 | -€15,366 | -40.6% |
| Suppliers | 440/4 | €37,810 | €22,443 | -€15,366 | -40.6% |
| Taxes, remuneration and social security | 45 | €16,462 | €0 | -€16,462 | -100% |
| Taxes | 450/3 | €16,462 | €0 | -€16,462 | -100% |
| Other amounts payable | 47/48 | €64,237 | €67,819 | +€3,583 | +5.6% |
| Accrued charges and deferred income | 492/3 | €502 | €518 | +€15 | +3.0% |
| Non-recurring operating income | 76A | €33,835 | €0 | -€33,835 | -100% |
| Remuneration, social security and pensions | 62 | €311,154 | €347,666 | +€36,511 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,550 | €104,495 | +€946 | +0.9% |
| Other operating charges | 640/8 | €43,365 | €46,544 | +€3,179 | +7.3% |
| Gross operating margin | 9900 | €611,803 | €567,358 | -€44,445 | -7.3% |
| Operating profit (loss) | 9901 | €153,734 | €68,652 | -€85,082 | -55.3% |
| Financial income | 75/76B | €376 | €2,794 | +€2,418 | +643% |
| Recurring financial income | 75 | €376 | €2,794 | +€2,418 | +643% |
| Financial charges | 65/66B | €6,254 | €6,727 | +€474 | +7.6% |
| Recurring financial charges | 65 | €6,254 | €6,727 | +€474 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €147,856 | €64,719 | -€83,137 | -56.2% |
| Income taxes | 67/77 | €38,462 | €17,299 | -€21,163 | -55.0% |
| Profit (loss) for the period | 9904 | €109,394 | €47,420 | -€61,974 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €109,394 | €47,420 | -€61,974 | -56.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.