ALMA INFORMATION SYSTEMS: 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 INFORMATION SYSTEMS
Largest movements
- Cash +€12,192
up €12,192 (+94.7%), from €12,868 to €25,060
mainly Net result for the year (+€26,279) and Depreciation (+€1,878)
- Tangible fixed assets -€1,878
down €1,878 (-23.8%), from €7,900 to €6,022
of which Land and buildings: -€1,878
- Deferred charges and accrued income +€1,120
up €1,120 (+38.1%), from €2,939 to €4,059
- Receivables within one year +€1,040
up €1,040 (+8.1%), from €12,813 to €13,853
of which Trade receivables: +€1,136
- Profit (loss) carried forward +€26,279
up €26,279, from €0 to €26,279
- Other debts -€10,357
down €10,357 (-87.4%), from €11,849 to €1,493
- Trade debts -€3,021
down €3,021 (-41.0%), from €7,366 to €4,344
of which Suppliers: -€3,021
- Tax, wage and social debts -€743
down €743 (-6.7%), from €11,150 to €10,407
of which Taxes: -€1,082
- Gross operating margin +€22,166
up €22,166 (+128%), from €17,274 to €39,440
- Taxes +€5,539
up €5,539 (+249%), from €2,223 to €7,763
- Financial charges -€761
down €761 (-20.6%), from €3,686 to €2,925
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 | €36,570 | €48,994 | +€12,424 | +34.0% |
| Fixed assets | 21/28 | €7,950 | €6,022 | -€1,928 | -24.3% |
| Tangible fixed assets | 22/27 | €7,900 | €6,022 | -€1,878 | -23.8% |
| Land and buildings | 22 | €7,900 | €6,022 | -€1,878 | -23.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100% |
| Current assets | 29/58 | €28,620 | €42,972 | +€14,352 | +50.1% |
| Amounts receivable within one year | 40/41 | €12,813 | €13,853 | +€1,040 | +8.1% |
| Trade receivables | 40 | €12,476 | €13,613 | +€1,136 | +9.1% |
| Other amounts receivable | 41 | €337 | €240 | -€96 | -28.6% |
| Cash at bank and in hand | 54/58 | €12,868 | €25,060 | +€12,192 | +94.7% |
| Deferred charges and accrued income | 490/1 | €2,939 | €4,059 | +€1,120 | +38.1% |
| Total equity and liabilities | 10/49 | €36,570 | €48,994 | +€12,424 | +34.0% |
| Equity | 10/15 | €6,205 | €32,485 | +€26,279 | +423% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €26,279 | +€26,279 | |
| Amounts payable | 17/49 | €30,365 | €16,509 | -€13,856 | -45.6% |
| Amounts payable within one year | 42/48 | €30,365 | €16,244 | -€14,121 | -46.5% |
| Trade debts | 44 | €7,366 | €4,344 | -€3,021 | -41.0% |
| Suppliers | 440/4 | €7,366 | €4,344 | -€3,021 | -41.0% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,150 | €10,407 | -€743 | -6.7% |
| Taxes | 450/3 | €11,150 | €10,067 | -€1,082 | -9.7% |
| Remuneration and social security | 454/9 | - | €340 | +€340 | |
| Other amounts payable | 47/48 | €11,849 | €1,493 | -€10,357 | -87.4% |
| Accrued charges and deferred income | 492/3 | - | €265 | +€265 | |
| Non-recurring operating income | 76A | €9,145 | €0 | -€9,145 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,878 | €1,878 | +€0 | 0.0% |
| Other operating charges | 640/8 | €568 | €595 | +€27 | +4.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,274 | €39,440 | +€22,166 | +128% |
| Operating profit (loss) | 9901 | €14,828 | €36,967 | +€22,139 | +149% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100% |
| Financial charges | 65/66B | €3,686 | €2,925 | -€761 | -20.6% |
| Recurring financial charges | 65 | €3,686 | €2,925 | -€761 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €11,163 | €34,042 | +€22,879 | +205% |
| Income taxes | 67/77 | €2,223 | €7,763 | +€5,539 | +249% |
| Profit (loss) for the period | 9904 | €8,939 | €26,279 | +€17,340 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €8,939 | €26,279 | +€17,340 | +194% |
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 21 October 2026 via checked.be.