ALMA SOINS: 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 SOINS
Largest movements
- Cash +€55,667
up €55,667 (+146%), from €38,210 to €93,877
mainly Net result for the year (+€37,729) and Depreciation (+€15,133)
- Intangible fixed assets -€13,500
down €13,500 (-66.7%), from €20,250 to €6,750
- Receivables within one year -€8,443
down €8,443 (-25.8%), from €32,712 to €24,269
of which Other amounts receivable: -€9,302
- Tangible fixed assets -€1,633
down €1,633 (-42.8%), from €3,819 to €2,186
of which Furniture and vehicles: -€1,328
- Profit (loss) carried forward +€37,729
up €37,729 (+118%), from €31,841 to €69,571
- Trade debts -€8,104
no longer reported in 2025 (was €8,104)
- Other debts +€1,747
up €1,747 (+46.3%), from €3,772 to €5,519
- Gross operating margin +€27,003
up €27,003 (+55.6%), from €48,558 to €75,561
- Taxes +€7,494
up €7,494 (+98.7%), from €7,594 to €15,088
- Financial charges +€3,446
up €3,446 (+205%), from €1,682 to €5,128
- Other operating charges +€1,978
up €1,978 (+306%), from €646 to €2,624
- Depreciation +€778
up €778 (+5.4%), from €14,355 to €15,133
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 | €105,577 | €136,950 | +€31,373 | +29.7% |
| Fixed assets | 21/28 | €24,109 | €8,976 | -€15,133 | -62.8% |
| Intangible fixed assets | 21 | €20,250 | €6,750 | -€13,500 | -66.7% |
| Tangible fixed assets | 22/27 | €3,819 | €2,186 | -€1,633 | -42.8% |
| Plant, machinery and equipment | 23 | €928 | €623 | -€305 | -32.9% |
| Furniture and vehicles | 24 | €2,891 | €1,563 | -€1,328 | -45.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €81,468 | €127,974 | +€46,506 | +57.1% |
| Amounts receivable within one year | 40/41 | €32,712 | €24,269 | -€8,443 | -25.8% |
| Trade receivables | 40 | €23,410 | €24,269 | +€859 | +3.7% |
| Other amounts receivable | 41 | €9,302 | - | -€9,302 | |
| Current investments | 50/53 | €9,828 | €9,828 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,210 | €93,877 | +€55,667 | +146% |
| Deferred charges and accrued income | 490/1 | €718 | - | -€718 | |
| Total equity and liabilities | 10/49 | €105,577 | €136,950 | +€31,373 | +29.7% |
| Equity | 10/15 | €93,701 | €131,431 | +€37,729 | +40.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,260 | €43,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,400 | €41,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,841 | €69,571 | +€37,729 | +118% |
| Amounts payable | 17/49 | €11,876 | €5,519 | -€6,357 | -53.5% |
| Amounts payable within one year | 42/48 | €11,876 | €5,519 | -€6,357 | -53.5% |
| Trade debts | 44 | €8,104 | - | -€8,104 | |
| Suppliers | 440/4 | €8,104 | - | -€8,104 | |
| Other amounts payable | 47/48 | €3,772 | €5,519 | +€1,747 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,355 | €15,133 | +€778 | +5.4% |
| Other operating charges | 640/8 | €646 | €2,624 | +€1,978 | +306% |
| Gross operating margin | 9900 | €48,558 | €75,561 | +€27,003 | +55.6% |
| Operating profit (loss) | 9901 | €33,557 | €57,804 | +€24,246 | +72.3% |
| Financial income | 75/76B | €54 | €142 | +€89 | +165% |
| Recurring financial income | 75 | €54 | €142 | +€89 | +165% |
| Financial charges | 65/66B | €1,682 | €5,128 | +€3,446 | +205% |
| Recurring financial charges | 65 | €1,682 | €5,128 | +€3,446 | +205% |
| Profit (loss) for the period before taxes | 9903 | €31,929 | €52,818 | +€20,889 | +65.4% |
| Income taxes | 67/77 | €7,594 | €15,088 | +€7,494 | +98.7% |
| Profit (loss) for the period | 9904 | €24,335 | €37,729 | +€13,395 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,335 | €37,729 | +€13,395 | +55.0% |
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.