ALM-Tech: 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.
ALM-Tech
Largest movements
- Receivables within one year +€3,191
up €3,191 (+11.5%), from €27,809 to €31,000
of which Other amounts receivable: +€11,506
- Tangible fixed assets +€1,340
new in 2025: €1,340
- Cash +€452
new in 2025: €452
mainly Trade debts (+€2,375) and Net result for the year (+€1,708)
- Trade debts +€2,375
up €2,375 (+205%), from €1,161 to €3,536
- Profit (loss) carried forward +€1,708
up €1,708 (+9.7%), from €17,625 to €19,332
- Tax, wage and social debts +€975
up €975 (+16.4%), from €5,949 to €6,924
- Gross operating margin -€20,720
down €20,720 (-86.3%), from €24,003 to €3,283
- Taxes -€4,974
down €4,974 (-83.6%), from €5,949 to €975
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 | €27,809 | €32,792 | +€4,983 | +17.9% |
| Fixed assets | 21/28 | - | €1,340 | +€1,340 | |
| Tangible fixed assets | 22/27 | - | €1,340 | +€1,340 | |
| Plant, machinery and equipment | 23 | - | €1,340 | +€1,340 | |
| Current assets | 29/58 | €27,809 | €31,452 | +€3,643 | +13.1% |
| Amounts receivable within one year | 40/41 | €27,809 | €31,000 | +€3,191 | +11.5% |
| Trade receivables | 40 | €27,178 | €18,863 | -€8,315 | -30.6% |
| Other amounts receivable | 41 | €631 | €12,138 | +€11,506 | +1,822% |
| Cash at bank and in hand | 54/58 | - | €452 | +€452 | |
| Total equity and liabilities | 10/49 | €27,809 | €32,792 | +€4,983 | +17.9% |
| Equity | 10/15 | €20,625 | €22,332 | +€1,708 | +8.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,625 | €19,332 | +€1,708 | +9.7% |
| Amounts payable | 17/49 | €7,184 | €10,460 | +€3,276 | +45.6% |
| Amounts payable within one year | 42/48 | €7,184 | €10,460 | +€3,276 | +45.6% |
| Trade debts | 44 | €1,161 | €3,536 | +€2,375 | +205% |
| Suppliers | 440/4 | €1,161 | €3,536 | +€2,375 | +205% |
| Taxes, remuneration and social security | 45 | €5,949 | €6,924 | +€975 | +16.4% |
| Taxes | 450/3 | €5,949 | €6,924 | +€975 | +16.4% |
| Other amounts payable | 47/48 | €75 | €0 | -€75 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €33 | +€33 | |
| Other operating charges | 640/8 | €378 | €474 | +€96 | +25.5% |
| Gross operating margin | 9900 | €24,003 | €3,283 | -€20,720 | -86.3% |
| Operating profit (loss) | 9901 | €23,625 | €2,776 | -€20,849 | -88.2% |
| Financial charges | 65/66B | €52 | €94 | +€42 | +80.8% |
| Recurring financial charges | 65 | €52 | €94 | +€42 | +80.8% |
| Profit (loss) for the period before taxes | 9903 | €23,574 | €2,683 | -€20,891 | -88.6% |
| Income taxes | 67/77 | €5,949 | €975 | -€4,974 | -83.6% |
| Profit (loss) for the period | 9904 | €17,625 | €1,708 | -€15,917 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,625 | €1,708 | -€15,917 | -90.3% |
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 20 October 2026 via checked.be.