Alma Développement: 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 Développement
Largest movements
- Cash +€43,977
up €43,977 (+261%), from €16,854 to €60,831
mainly Net result for the year (+€30,770) and Receivables within one year (+€13,729)
- Receivables within one year -€13,729
down €13,729 (-65.9%), from €20,836 to €7,108
of which Trade receivables: -€14,232
- Tangible fixed assets -€4,204
down €4,204 (-23.1%), from €18,237 to €14,033
of which Furniture and vehicles: -€4,004
- Reserves +€30,770
up €30,770 (+94.0%), from €32,726 to €63,496
- Tax, wage and social debts -€2,592
down €2,592 (-13.0%), from €19,937 to €17,345
of which Remuneration and social security: -€2,200
- Trade debts -€1,620
down €1,620 (-79.1%), from €2,047 to €427
- Gross operating margin -€6,888
down €6,888 (-13.4%), from €51,344 to €44,456
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 | €55,927 | €82,485 | +€26,558 | +47.5% |
| Fixed assets | 21/28 | €18,237 | €14,033 | -€4,204 | -23.1% |
| Tangible fixed assets | 22/27 | €18,237 | €14,033 | -€4,204 | -23.1% |
| Land and buildings | 22 | €1,881 | €1,681 | -€200 | -10.6% |
| Furniture and vehicles | 24 | €16,355 | €12,351 | -€4,004 | -24.5% |
| Current assets | 29/58 | €37,691 | €68,453 | +€30,762 | +81.6% |
| Amounts receivable within one year | 40/41 | €20,836 | €7,108 | -€13,729 | -65.9% |
| Trade receivables | 40 | €14,662 | €430 | -€14,232 | -97.1% |
| Other amounts receivable | 41 | €6,174 | €6,678 | +€504 | +8.2% |
| Cash at bank and in hand | 54/58 | €16,854 | €60,831 | +€43,977 | +261% |
| Deferred charges and accrued income | 490/1 | - | €514 | +€514 | |
| Total equity and liabilities | 10/49 | €55,927 | €82,485 | +€26,558 | +47.5% |
| Equity | 10/15 | €33,726 | €64,496 | +€30,770 | +91.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,726 | €63,496 | +€30,770 | +94.0% |
| Distributable reserves | 133 | €32,726 | €63,496 | +€30,770 | +94.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,201 | €17,990 | -€4,212 | -19.0% |
| Amounts payable within one year | 42/48 | €22,201 | €17,990 | -€4,212 | -19.0% |
| Trade debts | 44 | €2,047 | €427 | -€1,620 | -79.1% |
| Suppliers | 440/4 | €2,047 | €427 | -€1,620 | -79.1% |
| Advances received on contracts in progress | 46 | €218 | €218 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,937 | €17,345 | -€2,592 | -13.0% |
| Taxes | 450/3 | €17,737 | €17,345 | -€392 | -2.2% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,783 | €4,204 | +€421 | +11.1% |
| Gross operating margin | 9900 | €51,344 | €44,456 | -€6,888 | -13.4% |
| Operating profit (loss) | 9901 | €47,561 | €40,252 | -€7,309 | -15.4% |
| Financial income | 75/76B | €384 | €723 | +€339 | +88.5% |
| Recurring financial income | 75 | €384 | €723 | +€339 | +88.5% |
| Financial charges | 65/66B | €931 | €1,099 | +€167 | +18.0% |
| Recurring financial charges | 65 | €931 | €1,099 | +€167 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €47,013 | €39,876 | -€7,137 | -15.2% |
| Income taxes | 67/77 | €9,382 | €9,106 | -€276 | -2.9% |
| Profit (loss) for the period | 9904 | €37,631 | €30,770 | -€6,861 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,631 | €30,770 | -€6,861 | -18.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.