ALMA GESTION: 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 GESTION
Largest movements
- Current investments -€8,636
no longer reported in 2025 (was €8,636)
- Cash +€7,918
up €7,918 (+270%), from €2,928 to €10,846
mainly Current investments (+€8,636) and Trade debts (+€772)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€280
up €280 (+17.8%), from -€1,573 to -€1,293
- Financial income -€104
no longer reported in 2025 (was €104)
- Financial charges -€66
down €66 (-66.5%), from €99 to €33
- Taxes -€36
no longer reported in 2025 (was €36)
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 | €161,564 | €160,846 | -€718 | -0.4% |
| Fixed assets | 21/28 | €150,000 | €150,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €150,000 | €150,000 | = | 0.0% |
| Land and buildings | 22 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €11,564 | €10,846 | -€718 | -6.2% |
| Current investments | 50/53 | €8,636 | - | -€8,636 | |
| Cash at bank and in hand | 54/58 | €2,928 | €10,846 | +€7,918 | +270% |
| Total equity and liabilities | 10/49 | €161,564 | €160,846 | -€718 | -0.4% |
| Equity | 10/15 | -€11,299 | -€12,789 | -€1,490 | -13.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,273 | -€74,763 | -€1,490 | -2.0% |
| Amounts payable | 17/49 | €172,863 | €173,635 | +€772 | +0.4% |
| Amounts payable within one year | 42/48 | €172,863 | €173,635 | +€772 | +0.4% |
| Trade debts | 44 | €744 | €1,516 | +€772 | +104% |
| Suppliers | 440/4 | €744 | €1,516 | +€772 | +104% |
| Other amounts payable | 47/48 | €172,119 | €172,119 | = | 0.0% |
| Other operating charges | 640/8 | €157 | €164 | +€7 | +4.4% |
| Gross operating margin | 9900 | -€1,573 | -€1,293 | +€280 | +17.8% |
| Operating profit (loss) | 9901 | -€1,730 | -€1,457 | +€273 | +15.8% |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Financial charges | 65/66B | €99 | €33 | -€66 | -66.5% |
| Recurring financial charges | 65 | €99 | €33 | -€66 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,724 | -€1,490 | +€234 | +13.6% |
| Income taxes | 67/77 | €36 | - | -€36 | |
| Profit (loss) for the period | 9904 | -€1,760 | -€1,490 | +€270 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,760 | -€1,490 | +€270 | +15.4% |
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 18 October 2026 via checked.be.