ALAMER: what changed
Two fiscal 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.
What changed
ALAMER
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€25,186
2024 · -€16,278-€8,908
Equity
€445,722
2024 · €470,908-€25,186
Cash
€3,198
2024 · €4,068-€871
Balance sheet total
€809,659
2024 · €857,290-€47,630
Largest movements
Assets
- Tangible fixed assets -€37,608
down €37,608 (-5.8%), from €646,134 to €608,525
of which Land and buildings: -€25,763
Equity and liabilities
- Reserves -€20,525
down €20,525 (-32.6%), from €62,994 to €42,469
of which Tax-exempt reserves: -€20,525
- Other debts -€13,084
down €13,084 (-24.7%), from €52,933 to €39,849
- Provisions -€10,593
down €10,593 (-100.0%), from €10,593 to €0
Income statement
- Depreciation +€5,685
up €5,685 (+14.7%), from €38,754 to €44,439
- Turnover -€3,758
down €3,758 (-25.4%), from €14,798 to €11,040
- Financial charges +€3,506
up €3,506 (+33.8%), from €10,381 to €13,887
- Gross operating margin -€3,408
down €3,408 (-10.9%), from €31,319 to €27,911
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.
Result 2024
-€16,278
Gross operating margin
-€3,408
Depreciation
-€5,685
Other operating charges
-€115
Financial income
-€1
Financial charges
-€3,506
Taxes
+€199
Deferred taxes and other
+€3,607
Result 2025
-€25,186
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.
From operations
+€4,261
Investment
-€5,132
Financing
€0
Cash 2024
€4,068
From operations (derived)
+€4,261
Net result for the year
-€25,186
Depreciation
+€44,439
Receivables after one year
+€4,530
Receivables within one year
+€2,922
Provisions
-€10,593
Trade debts
+€836
Tax, wage and social debts
+€396
Other debts
-€13,084
Investment (derived)
-€5,132
Investment in fixed assets (net)
-€5,132
Cash 2025
€3,198
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €857,290 | €809,659 | -€47,630 | -5.6% |
| Formation expenses | 20 | €2,265 | €566 | -€1,699 | -75.0% |
| Fixed assets | 21/28 | €650,534 | €612,925 | -€37,608 | -5.8% |
| Tangible fixed assets | 22/27 | €646,134 | €608,525 | -€37,608 | -5.8% |
| Land and buildings | 22 | €571,760 | €545,997 | -€25,763 | -4.5% |
| Plant, machinery and equipment | 23 | €162 | €162 | = | 0.0% |
| Furniture and vehicles | 24 | €9,738 | €8,638 | -€1,099 | -11.3% |
| Leasing and similar rights | 25 | €64,474 | €53,728 | -€10,746 | -16.7% |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €204,490 | €196,168 | -€8,323 | -4.1% |
| Amounts receivable after more than one year | 29 | €181,600 | €177,070 | -€4,530 | -2.5% |
| Other amounts receivable | 291 | €181,600 | €177,070 | -€4,530 | -2.5% |
| Amounts receivable within one year | 40/41 | €18,822 | €15,900 | -€2,922 | -15.5% |
| Trade receivables | 40 | €1,422 | €0 | -€1,422 | -100.0% |
| Other amounts receivable | 41 | €17,400 | €15,900 | -€1,500 | -8.6% |
| Cash at bank and in hand | 54/58 | €4,068 | €3,198 | -€871 | -21.4% |
| Total equity and liabilities | 10/49 | €857,290 | €809,659 | -€47,630 | -5.6% |
| Equity | 10/15 | €470,908 | €445,722 | -€25,186 | -5.3% |
| Contributions | 10/11 | €512,000 | €512,000 | = | 0.0% |
| Capital | 10 | €512,000 | €512,000 | = | 0.0% |
| Issued capital | 100 | €512,000 | €512,000 | = | 0.0% |
| Revaluation surpluses | 12 | €43,505 | €43,505 | = | 0.0% |
| Reserves | 13 | €62,994 | €42,469 | -€20,525 | -32.6% |
| Non-distributable reserves | 130/1 | €26,504 | €26,504 | = | 0.0% |
| Legal reserve | 130 | €24,893 | €24,893 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,610 | €1,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,525 | €0 | -€20,525 | -100.0% |
| Distributable reserves | 133 | €15,965 | €15,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,592 | -€152,253 | -€4,661 | -3.2% |
| Provisions and deferred taxes | 16 | €10,593 | €0 | -€10,593 | -100.0% |
| Deferred taxes | 168 | €10,593 | €0 | -€10,593 | -100.0% |
| Amounts payable | 17/49 | €375,789 | €363,938 | -€11,851 | -3.2% |
| Amounts payable after more than one year | 17 | €321,468 | €321,468 | = | 0.0% |
| Financial debts | 170/4 | €321,468 | €321,468 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,320 | €42,469 | -€11,851 | -21.8% |
| Trade debts | 44 | €0 | €836 | +€836 | |
| Suppliers | 440/4 | €0 | €836 | +€836 | |
| Taxes, remuneration and social security | 45 | €1,388 | €1,784 | +€396 | +28.6% |
| Taxes | 450/3 | €1,388 | €1,784 | +€396 | +28.6% |
| Other amounts payable | 47/48 | €52,933 | €39,849 | -€13,084 | -24.7% |
| Turnover | 70 | €14,798 | €11,040 | -€3,758 | -25.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,534 | €14,666 | +€132 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,754 | €44,439 | +€5,685 | +14.7% |
| Other operating charges | 640/8 | €5,249 | €5,364 | +€115 | +2.2% |
| Gross operating margin | 9900 | €31,319 | €27,911 | -€3,408 | -10.9% |
| Operating profit (loss) | 9901 | -€12,684 | -€21,892 | -€9,207 | -72.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €10,381 | €13,887 | +€3,506 | +33.8% |
| Recurring financial charges | 65 | €10,381 | €13,887 | +€3,506 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,064 | -€35,779 | -€12,715 | -55.1% |
| Transfer from deferred taxes | 780 | €6,986 | €10,593 | +€3,607 | +51.6% |
| Income taxes | 67/77 | €199 | - | -€199 | |
| Profit (loss) for the period | 9904 | -€16,278 | -€25,186 | -€8,908 | -54.7% |
| Transfer from tax-exempt reserves | 789 | €13,567 | €20,525 | +€6,958 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,711 | -€4,661 | -€1,950 | -71.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.