ALMA ASSETS: 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 ASSETS
Largest movements
- Receivables within one year +€28,506
up €28,506 (+3,041%), from €937 to €29,443
of which Trade receivables: +€19,161
- Cash +€14,083
up €14,083 (+281%), from €5,018 to €19,100
mainly Trade debts (+€36,461) and Deferred charges and accrued income (+€12,096)
- Deferred charges and accrued income -€12,096
down €12,096 (-14.4%), from €83,815 to €71,719
- Trade debts +€36,461
up €36,461 (+54.6%), from €66,725 to €103,185
- Debts after one year -€15,865
down €15,865 (-37.3%), from €42,506 to €26,641
- Tax, wage and social debts +€5,067
up €5,067 (+45.0%), from €11,252 to €16,320
of which Taxes: +€5,067
- Other debts +€3,331
up €3,331 (+22.0%), from €15,169 to €18,500
- Profit (loss) carried forward +€1,483
up €1,483 (+2.9%), from -€50,381 to -€48,898
- Gross operating margin +€47,880
up €47,880, from -€35,098 to €12,782
- Financial charges -€1,598
down €1,598 (-18.0%), from €8,892 to €7,294
of which Financial charges: -€1,527
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 | €107,942 | €138,460 | +€30,517 | +28.3% |
| Fixed assets | 21/28 | €5,931 | €5,615 | -€316 | -5.3% |
| Tangible fixed assets | 22/27 | €5,931 | €5,615 | -€316 | -5.3% |
| Furniture and vehicles | 24 | €1,396 | €631 | -€765 | -54.8% |
| Other tangible fixed assets | 26 | €4,535 | €4,984 | +€449 | +9.9% |
| Current assets | 29/58 | €102,011 | €132,844 | +€30,833 | +30.2% |
| Amounts receivable after more than one year | 29 | €12,239 | €12,582 | +€343 | +2.8% |
| Other amounts receivable | 291 | €12,239 | €12,582 | +€343 | +2.8% |
| Amounts receivable within one year | 40/41 | €937 | €29,443 | +€28,506 | +3,041% |
| Trade receivables | 40 | €933 | €20,094 | +€19,161 | +2,053% |
| Other amounts receivable | 41 | €4 | €9,349 | +€9,345 | +232,456% |
| Current investments | 50/53 | €2 | €0 | -€2 | -96.9% |
| Cash at bank and in hand | 54/58 | €5,018 | €19,100 | +€14,083 | +281% |
| Deferred charges and accrued income | 490/1 | €83,815 | €71,719 | -€12,096 | -14.4% |
| Total equity and liabilities | 10/49 | €107,942 | €138,460 | +€30,517 | +28.3% |
| Equity | 10/15 | -€49,381 | -€47,898 | +€1,483 | +3.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,381 | -€48,898 | +€1,483 | +2.9% |
| Amounts payable | 17/49 | €157,324 | €186,358 | +€29,034 | +18.5% |
| Amounts payable after more than one year | 17 | €42,506 | €26,641 | -€15,865 | -37.3% |
| Financial debts | 170/4 | €42,506 | €26,641 | -€15,865 | -37.3% |
| Amounts payable within one year | 42/48 | €113,599 | €159,551 | +€45,951 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €16,393 | €17,155 | +€762 | +4.6% |
| Financial debts | 43 | €4,060 | €4,391 | +€330 | +8.1% |
| Credit institutions | 430/8 | €4,060 | €4,391 | +€330 | +8.1% |
| Trade debts | 44 | €66,725 | €103,185 | +€36,461 | +54.6% |
| Suppliers | 440/4 | €66,725 | €103,185 | +€36,461 | +54.6% |
| Taxes, remuneration and social security | 45 | €11,252 | €16,320 | +€5,067 | +45.0% |
| Taxes | 450/3 | €11,252 | €16,320 | +€5,067 | +45.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,169 | €18,500 | +€3,331 | +22.0% |
| Accrued charges and deferred income | 492/3 | €1,218 | €166 | -€1,052 | -86.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €1,420 | +€267 | +23.1% |
| Other operating charges | 640/8 | €2,886 | €2,618 | -€269 | -9.3% |
| Gross operating margin | 9900 | -€35,098 | €12,782 | +€47,880 | |
| Operating profit (loss) | 9901 | -€39,137 | €8,745 | +€47,882 | |
| Financial income | 75/76B | €439 | €347 | -€92 | -21.0% |
| Recurring financial income | 75 | €439 | €347 | -€92 | -21.0% |
| Financial charges | 65/66B | €8,892 | €7,294 | -€1,598 | -18.0% |
| Recurring financial charges | 65 | €8,821 | €7,294 | -€1,527 | -17.3% |
| Non-recurring financial charges | 66B | €71 | €0 | -€71 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€47,590 | €1,798 | +€49,388 | |
| Income taxes | 67/77 | €314 | €315 | +€1 | +0.2% |
| Profit (loss) for the period | 9904 | -€47,904 | €1,483 | +€49,387 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,904 | €1,483 | +€49,387 |
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 17 October 2026 via checked.be.