ALMA GROUP: 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 GROUP
Largest movements
- Tangible fixed assets +€46,337
up €46,337 (+18.2%), from €254,348 to €300,685
- Other debts +€48,612
up €48,612 (+13.1%), from €370,920 to €419,532
- Trade debts +€17,468
up €17,468 (+3,192%), from €547 to €18,015
- Profit (loss) carried forward -€16,320
down €16,320 (-13.5%), from -€120,494 to -€136,814
- Gross operating margin -€87,550
down €87,550, from €79,695 to -€7,856
- Purchases and services -€47,488
down €47,488 (-85.0%), from €55,885 to €8,397
- Other operating charges -€31,138
no longer reported in 2025 (was €31,138)
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 | €259,348 | €307,845 | +€48,497 | +18.7% |
| Fixed assets | 21/28 | €254,348 | €300,685 | +€46,337 | +18.2% |
| Tangible fixed assets | 22/27 | €254,348 | €300,685 | +€46,337 | +18.2% |
| Land and buildings | 22 | €254,348 | €300,685 | +€46,337 | +18.2% |
| Current assets | 29/58 | €5,000 | €7,159 | +€2,159 | +43.2% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €2,159 | +€2,159 | |
| Total equity and liabilities | 10/49 | €259,348 | €307,845 | +€48,497 | +18.7% |
| Equity | 10/15 | -€114,294 | -€130,614 | -€16,320 | -14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,494 | -€136,814 | -€16,320 | -13.5% |
| Amounts payable | 17/49 | €373,642 | €438,459 | +€64,817 | +17.3% |
| Amounts payable within one year | 42/48 | €373,642 | €438,459 | +€64,817 | +17.3% |
| Financial debts | 43 | €2,175 | - | -€2,175 | |
| Credit institutions | 430/8 | €2,175 | - | -€2,175 | |
| Trade debts | 44 | €547 | €18,015 | +€17,468 | +3,192% |
| Suppliers | 440/4 | €547 | €18,015 | +€17,468 | +3,192% |
| Advances received on contracts in progress | 46 | - | €911 | +€911 | |
| Other amounts payable | 47/48 | €370,920 | €419,532 | +€48,612 | +13.1% |
| Non-recurring operating income | 76A | €136,830 | €541 | -€136,288 | -99.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,885 | €8,397 | -€47,488 | -85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,955 | €8,420 | +€465 | +5.8% |
| Other operating charges | 640/8 | €31,138 | - | -€31,138 | |
| Gross operating margin | 9900 | €79,695 | -€7,856 | -€87,550 | |
| Operating profit (loss) | 9901 | €40,601 | -€16,276 | -€56,877 | |
| Financial charges | 65/66B | -€30 | €44 | +€74 | |
| Recurring financial charges | 65 | -€30 | €44 | +€74 | |
| Profit (loss) for the period before taxes | 9903 | €40,631 | -€16,320 | -€56,951 | |
| Profit (loss) for the period | 9904 | €40,631 | -€16,320 | -€56,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,631 | -€16,320 | -€56,951 |
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 15 October 2026 via checked.be.