Almaca: 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.
Almaca
Largest movements
- Cash +€14,867
up €14,867 (+109.3%), from €13,605 to €28,472
mainly Advances received (+€11,193) and Net result for the year (+€8,280)
- Deferred charges and accrued income +€9,250
new in 2025: €9,250
- Receivables within one year -€1,719
down €1,719 (-65.1%), from €2,642 to €923
of which Other amounts receivable: -€1,934
- Tangible fixed assets +€1,232
up €1,232 (+11.5%), from €10,729 to €11,961
of which Other tangible fixed assets: +€2,178
- Advances received +€11,193
new in 2025: €11,193
- Reserves +€8,280
up €8,280 (+50.0%), from €16,560 to €24,840
- Trade debts +€3,141
up €3,141 (+225.0%), from €1,396 to €4,537
- Other debts +€713
new in 2025: €713
- Gross operating margin +€22,079
up €22,079, from -€3,191 to €18,889
- Taxes +€3,996
up €3,996 (+1100.2%), from €363 to €4,359
- Financial charges +€983
up €983 (+55.1%), from €1,785 to €2,768
- Other operating charges +€610
up €610 (+320.2%), from €190 to €800
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 | €26,976 | €50,605 | +€23,630 | +87.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,729 | €11,961 | +€1,232 | +11.5% |
| Tangible fixed assets | 22/27 | €10,729 | €11,961 | +€1,232 | +11.5% |
| Plant, machinery and equipment | 23 | €3,258 | €3,462 | +€204 | +6.3% |
| Furniture and vehicles | 24 | €7,120 | €5,970 | -€1,150 | -16.2% |
| Other tangible fixed assets | 26 | €351 | €2,529 | +€2,178 | +621.3% |
| Current assets | 29/58 | €16,247 | €38,644 | +€22,398 | +137.9% |
| Amounts receivable within one year | 40/41 | €2,642 | €923 | -€1,719 | -65.1% |
| Trade receivables | 40 | - | €215 | +€215 | |
| Other amounts receivable | 41 | €2,642 | €708 | -€1,934 | -73.2% |
| Cash at bank and in hand | 54/58 | €13,605 | €28,472 | +€14,867 | +109.3% |
| Deferred charges and accrued income | 490/1 | - | €9,250 | +€9,250 | |
| Total equity and liabilities | 10/49 | €26,976 | €50,605 | +€23,630 | +87.6% |
| Equity | 10/15 | €19,060 | €27,340 | +€8,280 | +43.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,560 | €24,840 | +€8,280 | +50.0% |
| Distributable reserves | 133 | €16,560 | €24,840 | +€8,280 | +50.0% |
| Amounts payable | 17/49 | €7,916 | €23,265 | +€15,350 | +193.9% |
| Amounts payable within one year | 42/48 | €7,916 | €23,265 | +€15,350 | +193.9% |
| Trade debts | 44 | €1,396 | €4,537 | +€3,141 | +225.0% |
| Suppliers | 440/4 | €1,396 | €4,537 | +€3,141 | +225.0% |
| Advances received on contracts in progress | 46 | - | €11,193 | +€11,193 | |
| Taxes, remuneration and social security | 45 | €6,520 | €6,823 | +€303 | +4.6% |
| Taxes | 450/3 | €6,520 | €6,823 | +€303 | +4.6% |
| Other amounts payable | 47/48 | - | €713 | +€713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,539 | €2,695 | +€156 | +6.2% |
| Other operating charges | 640/8 | €190 | €800 | +€610 | +320.2% |
| Gross operating margin | 9900 | -€3,191 | €18,889 | +€22,079 | |
| Operating profit (loss) | 9901 | -€5,920 | €15,393 | +€21,313 | |
| Financial income | 75/76B | €0 | €13 | +€13 | +132900.0% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +132900.0% |
| Financial charges | 65/66B | €1,785 | €2,768 | +€983 | +55.1% |
| Recurring financial charges | 65 | €1,785 | €2,768 | +€983 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,705 | €12,639 | +€20,344 | |
| Income taxes | 67/77 | €363 | €4,359 | +€3,996 | +1100.2% |
| Profit (loss) for the period | 9904 | -€8,068 | €8,280 | +€16,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,068 | €8,280 | +€16,348 |
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 10 October 2026 via checked.be.