ALMA EQ. MANAGEMENT: 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 EQ. MANAGEMENT
Largest movements
- Cash -€1,971
down €1,971 (-26.1%), from €7,545 to €5,574
mainly Tax, wage and social debts (-€1,275) and Net result for the year (-€1,086)
- Deferred charges and accrued income +€978
new in 2025: €978
- Receivables within one year -€781
down €781 (-64.0%), from €1,220 to €439
- Tangible fixed assets -€320
down €320 (-35.3%), from €908 to €587
- Tax, wage and social debts -€1,275
down €1,275 (-25.1%), from €5,070 to €3,795
of which Taxes: -€1,275
- Profit (loss) carried forward -€1,086
down €1,086, from €509 to -€577
- Trade debts +€153
up €153 (+13.4%), from €1,142 to €1,296
- Other debts +€114
new in 2025: €114
- Gross operating margin -€934
down €934 (-28.6%), from €3,271 to €2,337
- Taxes -€357
down €357 (-40.0%), from €894 to €536
- Staff costs +€304
up €304 (+20.9%), from €1,456 to €1,760
- Financial charges -€74
down €74 (-11.4%), from €650 to €576
- Other operating charges -€45
down €45 (-16.0%), from €284 to €239
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 | €9,721 | €7,627 | -€2,094 | -21.5% |
| Fixed assets | 21/28 | €956 | €636 | -€320 | -33.5% |
| Tangible fixed assets | 22/27 | €908 | €587 | -€320 | -35.3% |
| Furniture and vehicles | 24 | €908 | €587 | -€320 | -35.3% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €8,765 | €6,991 | -€1,774 | -20.2% |
| Amounts receivable within one year | 40/41 | €1,220 | €439 | -€781 | -64.0% |
| Trade receivables | 40 | €1,220 | €439 | -€781 | -64.0% |
| Cash at bank and in hand | 54/58 | €7,545 | €5,574 | -€1,971 | -26.1% |
| Deferred charges and accrued income | 490/1 | - | €978 | +€978 | |
| Total equity and liabilities | 10/49 | €9,721 | €7,627 | -€2,094 | -21.5% |
| Equity | 10/15 | €3,509 | €2,423 | -€1,086 | -31.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €509 | -€577 | -€1,086 | |
| Amounts payable | 17/49 | €6,212 | €5,205 | -€1,008 | -16.2% |
| Amounts payable within one year | 42/48 | €6,212 | €5,205 | -€1,008 | -16.2% |
| Trade debts | 44 | €1,142 | €1,296 | +€153 | +13.4% |
| Suppliers | 440/4 | €1,142 | €1,296 | +€153 | +13.4% |
| Taxes, remuneration and social security | 45 | €5,070 | €3,795 | -€1,275 | -25.1% |
| Taxes | 450/3 | €4,980 | €3,705 | -€1,275 | -25.6% |
| Remuneration and social security | 454/9 | €90 | €90 | = | 0.0% |
| Other amounts payable | 47/48 | - | €114 | +€114 | |
| Remuneration, social security and pensions | 62 | €1,456 | €1,760 | +€304 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €320 | = | 0.0% |
| Other operating charges | 640/8 | €284 | €239 | -€45 | -16.0% |
| Gross operating margin | 9900 | €3,271 | €2,337 | -€934 | -28.6% |
| Operating profit (loss) | 9901 | €1,211 | €19 | -€1,193 | -98.5% |
| Financial income | 75/76B | €34 | €7 | -€26 | -77.9% |
| Recurring financial income | 75 | €34 | €7 | -€26 | -77.9% |
| Financial charges | 65/66B | €650 | €576 | -€74 | -11.4% |
| Recurring financial charges | 65 | €650 | €576 | -€74 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €595 | -€550 | -€1,145 | |
| Income taxes | 67/77 | €894 | €536 | -€357 | -40.0% |
| Profit (loss) for the period | 9904 | -€299 | -€1,086 | -€787 | -263% |
| Profit (loss) for the period to be appropriated | 9905 | -€299 | -€1,086 | -€787 | -263% |
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 24 October 2026 via checked.be.