ALMA ENGINEERING: 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 ENGINEERING
Largest movements
- Receivables within one year -€11,032
down €11,032 (-76.2%), from €14,483 to €3,451
of which Trade receivables: -€14,032
- Cash +€9,074
up €9,074 (+84.8%), from €10,706 to €19,780
mainly Net result for the year (+€18,845) and Other debts (+€15,391)
- Tangible fixed assets +€3,979
up €3,979 (+72.8%), from €5,465 to €9,444
- Other debts +€15,391
new in 2025: €15,391
- Tax, wage and social debts -€9,133
down €9,133 (-67.5%), from €13,521 to €4,388
- Profit (loss) carried forward -€3,605
down €3,605 (-22.9%), from €15,765 to €12,160
- Short-term financial debts -€913
no longer reported in 2025 (was €913)
- Gross operating margin -€16,744
down €16,744 (-36.7%), from €45,600 to €28,856
- Taxes -€912
down €912 (-11.0%), from €8,262 to €7,350
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.
Cash bridge derived
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 | €33,342 | €35,364 | +€2,021 | +6.1% |
| Fixed assets | 21/28 | €5,465 | €9,444 | +€3,979 | +72.8% |
| Tangible fixed assets | 22/27 | €5,465 | €9,444 | +€3,979 | +72.8% |
| Plant, machinery and equipment | 23 | €5,465 | €9,444 | +€3,979 | +72.8% |
| Current assets | 29/58 | €27,877 | €25,919 | -€1,958 | -7.0% |
| Amounts receivable within one year | 40/41 | €14,483 | €3,451 | -€11,032 | -76.2% |
| Trade receivables | 40 | €14,483 | €451 | -€14,032 | -96.9% |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €10,706 | €19,780 | +€9,074 | +84.8% |
| Deferred charges and accrued income | 490/1 | €2,689 | €2,689 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,342 | €35,364 | +€2,021 | +6.1% |
| Equity | 10/15 | €17,765 | €14,160 | -€3,605 | -20.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,765 | €12,160 | -€3,605 | -22.9% |
| Amounts payable | 17/49 | €15,577 | €21,203 | +€5,626 | +36.1% |
| Amounts payable within one year | 42/48 | €15,577 | €21,203 | +€5,626 | +36.1% |
| Financial debts | 43 | €913 | - | -€913 | |
| Credit institutions | 430/8 | €913 | - | -€913 | |
| Trade debts | 44 | €1,143 | €1,424 | +€282 | +24.6% |
| Suppliers | 440/4 | €1,143 | €1,424 | +€282 | +24.6% |
| Taxes, remuneration and social security | 45 | €13,521 | €4,388 | -€9,133 | -67.5% |
| Taxes | 450/3 | €13,521 | €4,388 | -€9,133 | -67.5% |
| Other amounts payable | 47/48 | - | €15,391 | +€15,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €768 | = | 0.0% |
| Other operating charges | 640/8 | €1,917 | €1,608 | -€309 | -16.1% |
| Gross operating margin | 9900 | €45,600 | €28,856 | -€16,744 | -36.7% |
| Operating profit (loss) | 9901 | €42,915 | €26,480 | -€16,435 | -38.3% |
| Financial income | 75/76B | €136 | - | -€136 | |
| Recurring financial income | 75 | €136 | - | -€136 | |
| Financial charges | 65/66B | €167 | €284 | +€117 | +69.9% |
| Recurring financial charges | 65 | €167 | €284 | +€117 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €42,883 | €26,195 | -€16,688 | -38.9% |
| Income taxes | 67/77 | €8,262 | €7,350 | -€912 | -11.0% |
| Profit (loss) for the period | 9904 | €34,621 | €18,845 | -€15,776 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,621 | €18,845 | -€15,776 | -45.6% |
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 9 October 2026 via checked.be.