ALMA INFORMATICS: 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 INFORMATICS
Largest movements
- Cash +€53,212
up €53,212 (+28.1%), from €189,058 to €242,269
mainly Other debts (+€254,273) and Net result for the year (+€90,887)
- Receivables within one year +€25,832
up €25,832 (+69.9%), from €36,972 to €62,804
of which Other amounts receivable: +€23,299
- Other debts +€254,273
up €254,273 (+1,591%), from €15,980 to €270,254
- Profit (loss) carried forward -€122,893
no longer reported in 2025 (was €122,893)
- Reserves -€89,747
no longer reported in 2025 (was €89,747)
- Tax, wage and social debts +€34,732
up €34,732 (+514%), from €6,762 to €41,494
of which Taxes: +€34,531
- Gross operating margin -€51,079
down €51,079 (-35.0%), from €146,085 to €95,006
- Taxes -€34,745
down €34,745, from €30,925 to -€3,819
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 | €255,594 | €332,093 | +€76,499 | +29.9% |
| Fixed assets | 21/28 | €29,565 | €27,020 | -€2,545 | -8.6% |
| Tangible fixed assets | 22/27 | €29,385 | €26,840 | -€2,545 | -8.7% |
| Land and buildings | 22 | €18,000 | - | -€18,000 | |
| Furniture and vehicles | 24 | €11,385 | €10,840 | -€545 | -4.8% |
| Other tangible fixed assets | 26 | - | €16,000 | +€16,000 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €226,030 | €305,073 | +€79,043 | +35.0% |
| Amounts receivable within one year | 40/41 | €36,972 | €62,804 | +€25,832 | +69.9% |
| Trade receivables | 40 | €20,768 | €23,301 | +€2,533 | +12.2% |
| Other amounts receivable | 41 | €16,204 | €39,503 | +€23,299 | +144% |
| Cash at bank and in hand | 54/58 | €189,058 | €242,269 | +€53,212 | +28.1% |
| Total equity and liabilities | 10/49 | €255,594 | €332,093 | +€76,499 | +29.9% |
| Equity | 10/15 | €231,190 | €18,550 | -€212,640 | -92.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €89,747 | - | -€89,747 | |
| Non-distributable reserves | 130/1 | €89,747 | - | -€89,747 | |
| Other | 1319 | €89,747 | - | -€89,747 | |
| Profit (loss) carried forward | 14 | €122,893 | - | -€122,893 | |
| Amounts payable | 17/49 | €24,404 | €313,543 | +€289,139 | +1,185% |
| Amounts payable within one year | 42/48 | €24,404 | €313,543 | +€289,139 | +1,185% |
| Trade debts | 44 | €1,662 | €1,796 | +€133 | +8.0% |
| Suppliers | 440/4 | €1,662 | €1,796 | +€133 | +8.0% |
| Taxes, remuneration and social security | 45 | €6,762 | €41,494 | +€34,732 | +514% |
| Taxes | 450/3 | €2,023 | €36,554 | +€34,531 | +1,707% |
| Remuneration and social security | 454/9 | €4,739 | €4,939 | +€201 | +4.2% |
| Other amounts payable | 47/48 | €15,980 | €270,254 | +€254,273 | +1,591% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,130 | €6,531 | +€401 | +6.5% |
| Other operating charges | 640/8 | €761 | €1,140 | +€379 | +49.8% |
| Gross operating margin | 9900 | €146,085 | €95,006 | -€51,079 | -35.0% |
| Operating profit (loss) | 9901 | €139,194 | €87,335 | -€51,859 | -37.3% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €137 | €293 | +€156 | +114% |
| Recurring financial charges | 65 | €137 | €293 | +€156 | +114% |
| Profit (loss) for the period before taxes | 9903 | €139,057 | €87,067 | -€51,989 | -37.4% |
| Income taxes | 67/77 | €30,925 | -€3,819 | -€34,745 | |
| Profit (loss) for the period | 9904 | €108,131 | €90,887 | -€17,245 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €108,131 | €90,887 | -€17,245 | -15.9% |
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 23 October 2026 via checked.be.