ALMA: 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.
What changed
ALMA
NACE 56.220, Contract catering and other food service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€976,254
2024 · €1.1m-€151,240
Equity
€4.5m
2024 · €3.5m+€976,254
Cash
€1.1m
2024 · €1.7m-€639,033
Balance sheet total
€6.2m
2024 · €6.0m+€226,932
Largest movements
Assets
- Current investments +€800,000
up €800,000 (+25.5%), from €3.1m to €3.9m
- Cash -€639,033
down €639,033 (-37.1%), from €1.7m to €1.1m
mainly Trade debts (-€1.1m) and Current investments (-€800,000)
- Receivables within one year +€93,847
up €93,847 (+22.6%), from €415,462 to €509,309
of which Other amounts receivable: +€67,360
Equity and liabilities
- Trade debts -€1.1m
down €1.1m (-75.6%), from €1.4m to €343,599
- Reserves +€605,806
up €605,806 (+330%), from €183,400 to €789,206
- Profit (loss) carried forward +€370,448
up €370,448 (+11.5%), from €3.2m to €3.6m
- Provisions +€287,146
new in 2025: €287,146
Income statement
- Services and other goods -€735,221
down €735,221 (-29.6%), from €2.5m to €1.7m
- Turnover +€407,276
up €407,276 (+3.8%), from €10.8m to €11.2m
- Staff costs +€390,796
up €390,796 (+8.5%), from €4.6m to €5.0m
- Other operating income -€218,960
down €218,960 (-74.6%), from €293,497 to €74,537
- Goods and materials +€112,990
up €112,990 (+2.4%), from €4.8m to €4.9m
of which Purchases: +€170,650
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
€1.1m
Turnover
+€407,276
Other operating income
-€218,960
Goods and materials
-€112,990
Services and other goods
+€735,221
Staff costs
-€390,796
Depreciation
-€13,198
Other operating charges
+€9,221
Other operating items
-€533,803
Financial income
-€28,161
Financial charges
-€5,050
Result 2025
€976,254
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€308,040
Investment
-€947,073
Financing
€0
Cash 2024
€1.7m
From operations (derived)
+€308,040
Net result for the year
+€976,254
Depreciation
+€162,159
Stocks and contracts
-€4,108
Receivables within one year
-€93,847
Deferred charges and accrued income
+€16,904
Provisions
+€287,146
Trade debts
-€1.1m
Tax, wage and social debts
+€27,976
Accrued charges and deferred income
+€1,014
Investment (derived)
-€947,073
Investment in fixed assets (net)
-€147,073
Current investments
-€800,000
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,967,933 | €6,194,865 | +€226,932 | +3.8% |
| Fixed assets | 21/28 | €385,819 | €370,733 | -€15,086 | -3.9% |
| Intangible fixed assets | 21 | - | €26,126 | +€26,126 | |
| Tangible fixed assets | 22/27 | €384,699 | €343,487 | -€41,212 | -10.7% |
| Plant, machinery and equipment | 23 | €256,297 | €309,672 | +€53,375 | +20.8% |
| Furniture and vehicles | 24 | €33,787 | €33,815 | +€28 | +0.1% |
| Assets under construction and advance payments | 27 | €94,615 | €0 | -€94,615 | -100% |
| Financial fixed assets | 28 | €1,120 | €1,120 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,120 | €1,120 | = | 0.0% |
| Shares | 284 | €1,120 | €1,120 | = | 0.0% |
| Current assets | 29/58 | €5,582,114 | €5,824,132 | +€242,018 | +4.3% |
| Stocks and contracts in progress | 3 | €262,448 | €266,556 | +€4,108 | +1.6% |
| Stocks | 30/36 | €262,448 | €266,556 | +€4,108 | +1.6% |
| Work in progress | 32 | €262,448 | €266,556 | +€4,108 | +1.6% |
| Amounts receivable within one year | 40/41 | €415,462 | €509,309 | +€93,847 | +22.6% |
| Trade receivables | 40 | €338,663 | €365,150 | +€26,487 | +7.8% |
| Other amounts receivable | 41 | €76,799 | €144,159 | +€67,360 | +87.7% |
| Current investments | 50/53 | €3,134,394 | €3,934,394 | +€800,000 | +25.5% |
| Cash at bank and in hand | 54/58 | €1,724,559 | €1,085,526 | -€639,033 | -37.1% |
| Deferred charges and accrued income | 490/1 | €45,251 | €28,347 | -€16,904 | -37.4% |
| Total equity and liabilities | 10/49 | €5,967,933 | €6,194,865 | +€226,932 | +3.8% |
| Equity | 10/15 | €3,521,909 | €4,498,163 | +€976,254 | +27.7% |
| Contributions | 10/11 | €122,927 | €122,927 | = | 0.0% |
| Capital | 10 | €122,927 | €122,927 | = | 0.0% |
| Reserves | 13 | €183,400 | €789,206 | +€605,806 | +330% |
| Profit (loss) carried forward | 14 | €3,215,582 | €3,586,030 | +€370,448 | +11.5% |
| Provisions and deferred taxes | 16 | - | €287,146 | +€287,146 | |
| Amounts payable | 17/49 | €2,446,024 | €1,409,556 | -€1.0m | -42.4% |
| Amounts payable within one year | 42/48 | €2,442,966 | €1,405,484 | -€1.0m | -42.5% |
| Trade debts | 44 | €1,409,057 | €343,599 | -€1.1m | -75.6% |
| Suppliers | 440/4 | €1,409,057 | €343,599 | -€1.1m | -75.6% |
| Taxes, remuneration and social security | 45 | €1,033,909 | €1,061,885 | +€27,976 | +2.7% |
| Taxes | 450/3 | €7,061 | €1,140 | -€5,921 | -83.9% |
| Remuneration and social security | 454/9 | €1,026,848 | €1,060,745 | +€33,897 | +3.3% |
| Accrued charges and deferred income | 492/3 | €3,058 | €4,072 | +€1,014 | +33.2% |
| Operating income | 70/76A | €13,117,322 | €13,058,981 | -€58,341 | -0.4% |
| Turnover | 70 | €10,834,196 | €11,241,472 | +€407,276 | +3.8% |
| Membership fees, donations, legacies and grants | 73 | €1,987,592 | €1,729,654 | -€257,938 | -13.0% |
| Other operating income | 74 | €293,497 | €74,537 | -€218,960 | -74.6% |
| Non-recurring operating income | 76A | €2,037 | €13,318 | +€11,281 | +554% |
| Operating charges | 60/66A | €12,093,022 | €12,152,710 | +€59,688 | +0.5% |
| Goods for resale, raw materials and consumables | 60 | €4,800,809 | €4,913,799 | +€112,990 | +2.4% |
| Purchases | 600/8 | €4,747,257 | €4,917,907 | +€170,650 | +3.6% |
| Change in stocks: decrease (increase) | 609 | €53,552 | -€4,108 | -€57,660 | |
| Services and other goods | 61 | €2,480,023 | €1,744,802 | -€735,221 | -29.6% |
| Remuneration, social security and pensions | 62 | €4,624,154 | €5,014,950 | +€390,796 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,961 | €162,159 | +€13,198 | +8.9% |
| Other operating charges | 640/8 | €39,075 | €29,854 | -€9,221 | -23.6% |
| Operating profit (loss) | 9901 | €1,024,300 | €906,271 | -€118,029 | -11.5% |
| Financial income | 75/76B | €116,280 | €88,119 | -€28,161 | -24.2% |
| Recurring financial income | 75 | €104,674 | €70,764 | -€33,910 | -32.4% |
| Income from financial fixed assets | 750 | €104,674 | €70,764 | -€33,910 | -32.4% |
| Non-recurring financial income | 76B | €11,606 | €17,355 | +€5,749 | +49.5% |
| Financial charges | 65/66B | €13,086 | €18,136 | +€5,050 | +38.6% |
| Recurring financial charges | 65 | €7,793 | €9,532 | +€1,739 | +22.3% |
| Debt charges | 650 | €1,058 | €1,232 | +€174 | +16.4% |
| Other financial charges | 652/9 | €6,735 | €8,300 | +€1,565 | +23.2% |
| Non-recurring financial charges | 66B | €5,293 | €8,604 | +€3,311 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €1,127,494 | €976,254 | -€151,240 | -13.4% |
| Profit (loss) for the period | 9904 | €1,127,494 | €976,254 | -€151,240 | -13.4% |
| Transfer to tax-exempt reserves | 689 | - | €605,806 | +€605,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,127,494 | €370,448 | -€757,046 | -67.1% |
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 13 October 2026 via checked.be.