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.
ALMA
Largest movements
- Cash +€22,237
up €22,237 (+2,250%), from €988 to €23,225
mainly Net result for the year (+€23,696) and Receivables within one year (+€1,226)
- Receivables within one year -€1,226
down €1,226 (-13.4%), from €9,163 to €7,937
- Tangible fixed assets +€872
up €872 (+176%), from €496 to €1,368
- Deferred charges and accrued income +€411
new in 2023: €411
- Profit (loss) carried forward +€23,696
up €23,696, from -€3,356 to €20,340
- Tax, wage and social debts -€813
no longer reported in 2023 (was €813)
- Contributions -€589
down €589 (-3.8%), from €15,440 to €14,851
- Purchases and services +€85,532
up €85,532 (+56.3%), from €151,845 to €237,377
- Turnover +€48,504
up €48,504 (+30.5%), from €158,832 to €207,336
- Gross operating margin +€16,941
up €16,941 (+242%), from €6,986 to €23,928
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,897 | €35,191 | +€22,294 | +173% |
| Fixed assets | 21/28 | €2,746 | €3,618 | +€872 | +31.8% |
| Tangible fixed assets | 22/27 | €496 | €1,368 | +€872 | +176% |
| Plant, machinery and equipment | 23 | €496 | €1,368 | +€872 | +176% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €10,151 | €31,574 | +€21,422 | +211% |
| Amounts receivable within one year | 40/41 | €9,163 | €7,937 | -€1,226 | -13.4% |
| Trade receivables | 40 | €9,163 | €7,937 | -€1,226 | -13.4% |
| Cash at bank and in hand | 54/58 | €988 | €23,225 | +€22,237 | +2,250% |
| Deferred charges and accrued income | 490/1 | - | €411 | +€411 | |
| Total equity and liabilities | 10/49 | €12,897 | €35,191 | +€22,294 | +173% |
| Equity | 10/15 | €12,085 | €35,191 | +€23,107 | +191% |
| Contributions | 10/11 | €15,440 | €14,851 | -€589 | -3.8% |
| Capital | 10 | €15,440 | €14,851 | -€589 | -3.8% |
| Issued capital | 100 | €15,440 | €14,851 | -€589 | -3.8% |
| Profit (loss) carried forward | 14 | -€3,356 | €20,340 | +€23,696 | |
| Amounts payable | 17/49 | €813 | - | -€813 | |
| Amounts payable within one year | 42/48 | €813 | - | -€813 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €813 | - | -€813 | |
| Taxes | 450/3 | €813 | - | -€813 | |
| Turnover | 70 | €158,832 | €207,336 | +€48,504 | +30.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,845 | €237,377 | +€85,532 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144 | - | -€144 | |
| Other operating charges | 640/8 | €979 | - | -€979 | |
| Gross operating margin | 9900 | €6,986 | €23,928 | +€16,941 | +242% |
| Operating profit (loss) | 9901 | €5,863 | €23,928 | +€18,065 | +308% |
| Financial charges | 65/66B | - | €232 | +€232 | |
| Recurring financial charges | 65 | - | €232 | +€232 | |
| Profit (loss) for the period before taxes | 9903 | €5,863 | €23,696 | +€17,833 | +304% |
| Profit (loss) for the period | 9904 | €5,863 | €23,696 | +€17,833 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €5,863 | €23,696 | +€17,833 | +304% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.