ALEMUS CORP: 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.
ALEMUS CORP
Largest movements
- Cash +€17,975
up €17,975 (+324%), from €5,556 to €23,532
mainly Net result for the year (+€15,934) and Tax, wage and social debts (+€2,046)
- Receivables within one year +€810
up €810 (+7.4%), from €10,970 to €11,780
of which Other amounts receivable: +€3,310
- Tangible fixed assets -€388
down €388 (-25.0%), from €1,551 to €1,164
- Profit (loss) carried forward +€15,934
up €15,934 (+260%), from €6,130 to €22,064
- Tax, wage and social debts +€2,046
up €2,046 (+287%), from €714 to €2,761
- Trade debts +€705
up €705 (+57.1%), from €1,234 to €1,939
- Gross operating margin +€10,690
up €10,690 (+150%), from €7,123 to €17,813
- Taxes +€1,226
new in 2025: €1,226
- Other operating charges -€423
down €423 (-69.8%), from €605 to €183
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.
Derived cash bridge
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 | €18,078 | €36,763 | +€18,686 | +103% |
| Fixed assets | 21/28 | €1,551 | €1,164 | -€388 | -25.0% |
| Tangible fixed assets | 22/27 | €1,551 | €1,164 | -€388 | -25.0% |
| Plant, machinery and equipment | 23 | €1,551 | €1,164 | -€388 | -25.0% |
| Current assets | 29/58 | €16,526 | €35,600 | +€19,073 | +115% |
| Amounts receivable within one year | 40/41 | €10,970 | €11,780 | +€810 | +7.4% |
| Trade receivables | 40 | €10,970 | €8,470 | -€2,500 | -22.8% |
| Other amounts receivable | 41 | - | €3,310 | +€3,310 | |
| Cash at bank and in hand | 54/58 | €5,556 | €23,532 | +€17,975 | +324% |
| Deferred charges and accrued income | 490/1 | - | €288 | +€288 | |
| Total equity and liabilities | 10/49 | €18,078 | €36,763 | +€18,686 | +103% |
| Equity | 10/15 | €16,130 | €32,064 | +€15,934 | +98.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,130 | €22,064 | +€15,934 | +260% |
| Amounts payable | 17/49 | €1,948 | €4,699 | +€2,751 | +141% |
| Amounts payable within one year | 42/48 | €1,948 | €4,699 | +€2,751 | +141% |
| Trade debts | 44 | €1,234 | €1,939 | +€705 | +57.1% |
| Suppliers | 440/4 | €1,234 | €1,939 | +€705 | +57.1% |
| Taxes, remuneration and social security | 45 | €714 | €2,761 | +€2,046 | +287% |
| Taxes | 450/3 | €714 | €2,761 | +€2,046 | +287% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €388 | = | 0.0% |
| Other operating charges | 640/8 | €605 | €183 | -€423 | -69.8% |
| Gross operating margin | 9900 | €7,123 | €17,813 | +€10,690 | +150% |
| Operating profit (loss) | 9901 | €6,130 | €17,242 | +€11,113 | +181% |
| Financial charges | 65/66B | - | €82 | +€82 | |
| Recurring financial charges | 65 | - | €82 | +€82 | |
| Profit (loss) for the period before taxes | 9903 | €6,130 | €17,160 | +€11,031 | +180% |
| Income taxes | 67/77 | - | €1,226 | +€1,226 | |
| Profit (loss) for the period | 9904 | €6,130 | €15,934 | +€9,805 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €6,130 | €15,934 | +€9,805 | +160% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.