ALMAC: what changed
Two fiscal 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.
ALMAC
Largest movements
- Current assets -€4,698
down €4,698 (-16.5%), from €28,546 to €23,848
of which Cash: -€3,670
- Tangible fixed assets -€827
down €827 (-44.5%), from €1,860 to €1,033
- Financial fixed assets -€620
no longer reported in 2010 (was €620)
- Profit (loss) carried forward -€5,949
down €5,949 (-266.7%), from -€2,231 to -€8,179
- Gross operating margin -€3,020
down €3,020 (-156.1%), from -€1,935 to -€4,955
- Taxes -€856
no longer reported in 2010 (was €856)
From the 2009 result to the 2010 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2009 | 2010 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,026 | €24,881 | -€6,145 | -19.8% |
| Fixed assets | 21/28 | €2,480 | €1,033 | -€1,447 | -58.3% |
| Tangible fixed assets | 22/27 | €1,860 | €1,033 | -€827 | -44.5% |
| Financial fixed assets | 28 | €620 | - | -€620 | |
| Current assets | 29/58 | €28,546 | €23,848 | -€4,698 | -16.5% |
| Amounts receivable within one year | 40/41 | €1,047 | €22,453 | +€21,406 | +2044.3% |
| Cash at bank and in hand | 54/58 | €5,064 | €1,395 | -€3,670 | -72.5% |
| Total equity and liabilities | 10/49 | €31,026 | €24,881 | -€6,145 | -19.8% |
| Equity | 10/15 | €22,869 | €16,921 | -€5,949 | -26.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,508 | €6,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,231 | -€8,179 | -€5,949 | -266.7% |
| Amounts payable | 17/49 | €8,157 | €7,961 | -€196 | -2.4% |
| Amounts payable within one year | 42/48 | €8,157 | €7,961 | -€196 | -2.4% |
| Trade debts | 44 | €322 | €186 | -€136 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €827 | = | 0.0% |
| Gross operating margin | 9900 | -€1,935 | -€4,955 | -€3,020 | -156.1% |
| Operating profit (loss) | 9901 | -€2,962 | -€5,889 | -€2,927 | -98.8% |
| Recurring financial income | 75 | €12 | €19 | +€7 | +56.2% |
| Recurring financial charges | 65 | €26 | €79 | +€53 | +200.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,976 | -€5,949 | -€2,973 | -99.9% |
| Income taxes | 67/77 | €856 | - | -€856 | |
| Profit (loss) for the period | 9904 | -€3,832 | -€5,949 | -€2,116 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,832 | -€5,949 | -€2,116 | -55.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2009 and 31 October 2010. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.