ALMA SOFT: 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 SOFT
Largest movements
- Cash +€15,043
up €15,043 (+14.9%), from €101,003 to €116,046
mainly Net result for the year (+€16,001) and Depreciation (+€12,996)
- Tangible fixed assets -€12,996
down €12,996 (-50.8%), from €25,572 to €12,576
of which Furniture and vehicles: -€12,583
- Receivables within one year -€2,554
down €2,554 (-10.3%), from €24,851 to €22,297
- Reserves +€5,474
up €5,474 (+2.9%), from €190,363 to €195,838
- Trade debts -€3,375
down €3,375 (-79.7%), from €4,234 to €859
- Gross operating margin +€8,854
up €8,854 (+35.4%), from €25,011 to €33,865
- Taxes +€2,580
up €2,580 (+70.8%), from €3,646 to €6,227
- Financial income +€581
up €581 (+39.5%), from €1,470 to €2,051
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.
Cash bridge derived
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 | €221,573 | €221,022 | -€551 | -0.2% |
| Fixed assets | 21/28 | €25,572 | €12,576 | -€12,996 | -50.8% |
| Tangible fixed assets | 22/27 | €25,572 | €12,576 | -€12,996 | -50.8% |
| Plant, machinery and equipment | 23 | €413 | €0 | -€413 | -100.0% |
| Furniture and vehicles | 24 | €25,159 | €12,576 | -€12,583 | -50.0% |
| Current assets | 29/58 | €196,000 | €208,446 | +€12,445 | +6.3% |
| Amounts receivable within one year | 40/41 | €24,851 | €22,297 | -€2,554 | -10.3% |
| Trade receivables | 40 | €24,851 | €22,297 | -€2,554 | -10.3% |
| Current investments | 50/53 | €69,522 | €69,522 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €101,003 | €116,046 | +€15,043 | +14.9% |
| Deferred charges and accrued income | 490/1 | €625 | €581 | -€44 | -7.1% |
| Total equity and liabilities | 10/49 | €221,573 | €221,022 | -€551 | -0.2% |
| Equity | 10/15 | €208,963 | €214,438 | +€5,474 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,363 | €195,838 | +€5,474 | +2.9% |
| Distributable reserves | 133 | €190,363 | €195,838 | +€5,474 | +2.9% |
| Amounts payable | 17/49 | €12,609 | €6,584 | -€6,025 | -47.8% |
| Amounts payable within one year | 42/48 | €12,109 | €6,584 | -€5,525 | -45.6% |
| Trade debts | 44 | €4,234 | €859 | -€3,375 | -79.7% |
| Suppliers | 440/4 | €4,234 | €859 | -€3,375 | -79.7% |
| Taxes, remuneration and social security | 45 | €5,801 | €5,402 | -€400 | -6.9% |
| Taxes | 450/3 | €3,492 | €5,402 | +€1,910 | +54.7% |
| Remuneration and social security | 454/9 | €2,310 | - | -€2,310 | |
| Other amounts payable | 47/48 | €2,074 | €323 | -€1,751 | -84.4% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,037 | €12,996 | -€41 | -0.3% |
| Other operating charges | 640/8 | €626 | €635 | +€9 | +1.4% |
| Gross operating margin | 9900 | €25,011 | €33,865 | +€8,854 | +35.4% |
| Operating profit (loss) | 9901 | €11,348 | €20,234 | +€8,886 | +78.3% |
| Financial income | 75/76B | €1,470 | €2,051 | +€581 | +39.5% |
| Recurring financial income | 75 | €1,470 | €2,051 | +€581 | +39.5% |
| Financial charges | 65/66B | €65 | €57 | -€8 | -11.9% |
| Recurring financial charges | 65 | €65 | €57 | -€8 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €12,753 | €22,228 | +€9,475 | +74.3% |
| Income taxes | 67/77 | €3,646 | €6,227 | +€2,580 | +70.8% |
| Profit (loss) for the period | 9904 | €9,106 | €16,001 | +€6,895 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,106 | €16,001 | +€6,895 | +75.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.