ALMA Concept: 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 Concept
Largest movements
- Financial fixed assets -€5,000
down €5,000 (-100%), from €5,000 to €0
- Tangible fixed assets -€3,242
down €3,242 (-62.8%), from €5,163 to €1,921
of which Furniture and vehicles: -€2,811
- Cash +€2,159
up €2,159 (+91.4%), from €2,363 to €4,521
mainly Investment in fixed assets (net) (+€7,733) and Net result for the year (+€3,183)
- Receivables within one year +€971
up €971 (+76.0%), from €1,277 to €2,247
of which Trade receivables: +€948
- Deferred charges and accrued income -€292
down €292 (-85.1%), from €343 to €51
- Other debts -€7,138
down €7,138 (-88.9%), from €8,031 to €894
- Profit (loss) carried forward +€3,183
up €3,183 (+84.2%), from -€3,779 to -€596
- Trade debts -€935
down €935 (-97.3%), from €961 to €26
- Tax, wage and social debts -€515
down €515 (-26.7%), from €1,933 to €1,417
- Gross operating margin +€14,910
up €14,910, from -€770 to €14,140
- Depreciation -€4,588
down €4,588 (-90.0%), from €5,098 to €509
- Financial charges +€4,002
up €4,002 (+8,607%), from €47 to €4,049
- Other operating charges +€3,188
up €3,188 (+390%), from €817 to €4,005
- Taxes +€1,417
up €1,417, from €0 to €1,417
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 | €14,145 | €8,740 | -€5,405 | -38.2% |
| Fixed assets | 21/28 | €10,163 | €1,921 | -€8,242 | -81.1% |
| Tangible fixed assets | 22/27 | €5,163 | €1,921 | -€3,242 | -62.8% |
| Plant, machinery and equipment | 23 | €726 | €294 | -€431 | -59.4% |
| Furniture and vehicles | 24 | €4,437 | €1,626 | -€2,811 | -63.3% |
| Financial fixed assets | 28 | €5,000 | €0 | -€5,000 | -100% |
| Current assets | 29/58 | €3,982 | €6,819 | +€2,837 | +71.3% |
| Amounts receivable within one year | 40/41 | €1,277 | €2,247 | +€971 | +76.0% |
| Trade receivables | 40 | €298 | €1,246 | +€948 | +318% |
| Other amounts receivable | 41 | €978 | €1,001 | +€23 | +2.3% |
| Cash at bank and in hand | 54/58 | €2,363 | €4,521 | +€2,159 | +91.4% |
| Deferred charges and accrued income | 490/1 | €343 | €51 | -€292 | -85.1% |
| Total equity and liabilities | 10/49 | €14,145 | €8,740 | -€5,405 | -38.2% |
| Equity | 10/15 | €3,221 | €6,404 | +€3,183 | +98.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,779 | -€596 | +€3,183 | +84.2% |
| Amounts payable | 17/49 | €10,925 | €2,336 | -€8,588 | -78.6% |
| Amounts payable within one year | 42/48 | €10,925 | €2,336 | -€8,588 | -78.6% |
| Trade debts | 44 | €961 | €26 | -€935 | -97.3% |
| Suppliers | 440/4 | €961 | €26 | -€935 | -97.3% |
| Taxes, remuneration and social security | 45 | €1,933 | €1,417 | -€515 | -26.7% |
| Taxes | 450/3 | €1,933 | €1,417 | -€515 | -26.7% |
| Other amounts payable | 47/48 | €8,031 | €894 | -€7,138 | -88.9% |
| Non-recurring operating income | 76A | - | €1,230 | +€1,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,098 | €509 | -€4,588 | -90.0% |
| Other operating charges | 640/8 | €817 | €4,005 | +€3,188 | +390% |
| Non-recurring operating charges | 66A | - | €977 | +€977 | |
| Gross operating margin | 9900 | -€770 | €14,140 | +€14,910 | |
| Operating profit (loss) | 9901 | -€6,684 | €8,649 | +€15,333 | |
| Financial income | 75/76B | €30 | €0 | -€30 | -100% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100% |
| Financial charges | 65/66B | €47 | €4,049 | +€4,002 | +8,607% |
| Recurring financial charges | 65 | €47 | €4,049 | +€4,002 | +8,607% |
| Profit (loss) for the period before taxes | 9903 | -€6,701 | €4,600 | +€11,301 | |
| Income taxes | 67/77 | €0 | €1,417 | +€1,417 | |
| Profit (loss) for the period | 9904 | -€6,701 | €3,183 | +€9,884 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,701 | €3,183 | +€9,884 |
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 25 October 2026 via checked.be.