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
- Receivables after one year +€90,000
up €90,000 (+150%), from €60,000 to €150,000
- Receivables within one year -€44,319
down €44,319 (-63.5%), from €69,739 to €25,420
of which Other amounts receivable: -€60,241
- Tangible fixed assets +€6,272
up €6,272 (+304%), from €2,066 to €8,338
of which Other tangible fixed assets: +€7,342
- Deferred charges and accrued income +€4,500
up €4,500, from €0 to €4,500
- Reserves +€58,468
up €58,468 (+45.5%), from €128,532 to €187,000
- Gross operating margin +€39,331
up €39,331 (+111%), from €35,468 to €74,799
- Taxes +€8,487
up €8,487 (+104%), from €8,149 to €16,637
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,230 | €218,908 | +€57,678 | +35.8% |
| Fixed assets | 21/28 | €2,066 | €8,338 | +€6,272 | +304% |
| Tangible fixed assets | 22/27 | €2,066 | €8,338 | +€6,272 | +304% |
| Furniture and vehicles | 24 | €2,066 | €996 | -€1,070 | -51.8% |
| Other tangible fixed assets | 26 | - | €7,342 | +€7,342 | |
| Current assets | 29/58 | €159,164 | €210,570 | +€51,406 | +32.3% |
| Amounts receivable after more than one year | 29 | €60,000 | €150,000 | +€90,000 | +150% |
| Other amounts receivable | 291 | €60,000 | €150,000 | +€90,000 | +150% |
| Amounts receivable within one year | 40/41 | €69,739 | €25,420 | -€44,319 | -63.5% |
| Trade receivables | 40 | €7,680 | €23,603 | +€15,923 | +207% |
| Other amounts receivable | 41 | €62,059 | €1,818 | -€60,241 | -97.1% |
| Cash at bank and in hand | 54/58 | €29,425 | €30,650 | +€1,225 | +4.2% |
| Deferred charges and accrued income | 490/1 | €0 | €4,500 | +€4,500 | |
| Total equity and liabilities | 10/49 | €161,230 | €218,908 | +€57,678 | +35.8% |
| Equity | 10/15 | €130,032 | €188,500 | +€58,468 | +45.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €128,532 | €187,000 | +€58,468 | +45.5% |
| Distributable reserves | 133 | €128,532 | €187,000 | +€58,468 | +45.5% |
| Amounts payable | 17/49 | €31,198 | €30,408 | -€790 | -2.5% |
| Amounts payable within one year | 42/48 | €31,198 | €30,408 | -€790 | -2.5% |
| Trade debts | 44 | €1,809 | €1,077 | -€733 | -40.5% |
| Suppliers | 440/4 | €1,809 | €1,077 | -€733 | -40.5% |
| Taxes, remuneration and social security | 45 | €22,725 | €22,557 | -€168 | -0.7% |
| Taxes | 450/3 | €22,725 | €22,557 | -€168 | -0.7% |
| Other amounts payable | 47/48 | €6,664 | €6,775 | +€111 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €1,502 | +€432 | +40.4% |
| Other operating charges | 640/8 | €930 | €1,540 | +€611 | +65.7% |
| Gross operating margin | 9900 | €35,468 | €74,799 | +€39,331 | +111% |
| Operating profit (loss) | 9901 | €33,468 | €71,756 | +€38,288 | +114% |
| Financial income | 75/76B | €4,023 | €4,456 | +€433 | +10.8% |
| Recurring financial income | 75 | €4,023 | €4,456 | +€433 | +10.8% |
| Financial charges | 65/66B | €1,607 | €1,108 | -€500 | -31.1% |
| Recurring financial charges | 65 | €1,607 | €1,108 | -€500 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €35,884 | €75,104 | +€39,221 | +109% |
| Income taxes | 67/77 | €8,149 | €16,637 | +€8,487 | +104% |
| Profit (loss) for the period | 9904 | €27,734 | €58,468 | +€30,734 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €27,734 | €58,468 | +€30,734 | +111% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.