ALMA GESTIO: 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 GESTIO
Largest movements
- Cash -€14,526
down €14,526 (-82.0%), from €17,704 to €3,178
mainly Receivables within one year (-€13,538) and Current portion of long-term debt (-€7,245)
- Receivables within one year +€13,538
up €13,538 (+543%), from €2,494 to €16,032
- Tangible fixed assets -€5,764
down €5,764 (-15.9%), from €36,263 to €30,499
of which Land and buildings: -€5,950
- Current portion of long-term debt -€7,245
down €7,245 (-65.7%), from €11,034 to €3,789
- Debts after one year -€3,789
no longer reported in 2025 (was €3,789)
- Reserves +€2,770
up €2,770 (+9.9%), from €28,048 to €30,818
- Accrued charges and deferred income +€750
new in 2025: €750
- Gross operating margin +€2,431
up €2,431 (+30.1%), from €8,085 to €10,516
- Financial charges -€471
down €471 (-46.8%), from €1,006 to €535
- Financial income +€417
up €417 (+491%), from €85 to €502
- Taxes +€277
new in 2025: €277
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 | €56,575 | €49,823 | -€6,752 | -11.9% |
| Fixed assets | 21/28 | €36,263 | €30,499 | -€5,764 | -15.9% |
| Tangible fixed assets | 22/27 | €36,263 | €30,499 | -€5,764 | -15.9% |
| Land and buildings | 22 | €35,700 | €29,750 | -€5,950 | -16.7% |
| Plant, machinery and equipment | 23 | €563 | €339 | -€224 | -39.8% |
| Furniture and vehicles | 24 | - | €410 | +€410 | |
| Current assets | 29/58 | €20,312 | €19,324 | -€988 | -4.9% |
| Amounts receivable within one year | 40/41 | €2,494 | €16,032 | +€13,538 | +543% |
| Other amounts receivable | 41 | €2,494 | €16,032 | +€13,538 | +543% |
| Cash at bank and in hand | 54/58 | €17,704 | €3,178 | -€14,526 | -82.0% |
| Deferred charges and accrued income | 490/1 | €114 | €114 | = | 0.0% |
| Total equity and liabilities | 10/49 | €56,575 | €49,823 | -€6,752 | -11.9% |
| Equity | 10/15 | €40,448 | €43,218 | +€2,770 | +6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,048 | €30,818 | +€2,770 | +9.9% |
| Distributable reserves | 133 | €28,048 | €30,818 | +€2,770 | +9.9% |
| Amounts payable | 17/49 | €16,127 | €6,605 | -€9,522 | -59.0% |
| Amounts payable after more than one year | 17 | €3,789 | - | -€3,789 | |
| Financial debts | 170/4 | €3,789 | - | -€3,789 | |
| Amounts payable within one year | 42/48 | €12,338 | €5,855 | -€6,483 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | €11,034 | €3,789 | -€7,245 | -65.7% |
| Trade debts | 44 | €1,304 | €1,789 | +€485 | +37.2% |
| Suppliers | 440/4 | €1,304 | €1,789 | +€485 | +37.2% |
| Taxes, remuneration and social security | 45 | - | €277 | +€277 | |
| Taxes | 450/3 | - | €277 | +€277 | |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,175 | €6,185 | +€10 | +0.2% |
| Other operating charges | 640/8 | €1,214 | €1,252 | +€38 | +3.1% |
| Gross operating margin | 9900 | €8,085 | €10,516 | +€2,431 | +30.1% |
| Operating profit (loss) | 9901 | €696 | €3,079 | +€2,383 | +342% |
| Financial income | 75/76B | €85 | €502 | +€417 | +491% |
| Recurring financial income | 75 | €85 | €502 | +€417 | +491% |
| Financial charges | 65/66B | €1,006 | €535 | -€471 | -46.8% |
| Recurring financial charges | 65 | €1,006 | €535 | -€471 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | -€225 | €3,046 | +€3,271 | |
| Income taxes | 67/77 | - | €277 | +€277 | |
| Profit (loss) for the period | 9904 | -€225 | €2,769 | +€2,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€225 | €2,769 | +€2,994 |
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 18 October 2026 via checked.be.