ALMAFOOD: 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.
ALMAFOOD
Largest movements
- Tangible fixed assets -€40,924
down €40,924 (-20.7%), from €197,757 to €156,834
of which Plant, machinery and equipment: -€30,666
- Cash -€31,309
down €31,309 (-49.8%), from €62,878 to €31,569
mainly Debts after one year (-€50,828) and Receivables within one year (-€20,141)
- Receivables within one year +€20,141
up €20,141 (+2460.1%), from €819 to €20,960
of which Trade receivables: +€19,245
- Stocks and contracts +€18,703
up €18,703 (+18.8%), from €99,221 to €117,923
- Debts after one year -€50,828
no longer reported in 2025 (was €50,828)
- Trade debts +€37,432
up €37,432 (+25.3%), from €147,983 to €185,416
- Tax, wage and social debts -€16,334
down €16,334 (-40.7%), from €40,143 to €23,809
of which Remuneration and social security: -€10,960
- Current portion of long-term debt -€10,119
down €10,119 (-15.3%), from €65,984 to €55,865
- Accrued charges and deferred income +€3,914
up €3,914 (+1974.7%), from €198 to €4,112
- Other operating charges +€7,116
up €7,116 (+500.4%), from €1,422 to €8,538
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 | €369,196 | €335,475 | -€33,722 | -9.1% |
| Fixed assets | 21/28 | €199,383 | €158,459 | -€40,924 | -20.5% |
| Tangible fixed assets | 22/27 | €197,757 | €156,834 | -€40,924 | -20.7% |
| Plant, machinery and equipment | 23 | €148,087 | €117,421 | -€30,666 | -20.7% |
| Furniture and vehicles | 24 | €49,670 | €39,413 | -€10,257 | -20.7% |
| Financial fixed assets | 28 | €1,626 | €1,626 | = | 0.0% |
| Current assets | 29/58 | €169,814 | €177,015 | +€7,202 | +4.2% |
| Stocks and contracts in progress | 3 | €99,221 | €117,923 | +€18,703 | +18.8% |
| Stocks | 30/36 | €99,221 | €117,923 | +€18,703 | +18.8% |
| Amounts receivable within one year | 40/41 | €819 | €20,960 | +€20,141 | +2460.1% |
| Trade receivables | 40 | €685 | €19,930 | +€19,245 | +2810.2% |
| Other amounts receivable | 41 | €134 | €1,030 | +€896 | +669.4% |
| Cash at bank and in hand | 54/58 | €62,878 | €31,569 | -€31,309 | -49.8% |
| Deferred charges and accrued income | 490/1 | €6,896 | €6,563 | -€333 | -4.8% |
| Total equity and liabilities | 10/49 | €369,196 | €335,475 | -€33,722 | -9.1% |
| Equity | 10/15 | €64,027 | €66,241 | +€2,214 | +3.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,027 | €16,241 | +€2,214 | +15.8% |
| Amounts payable | 17/49 | €305,169 | €269,234 | -€35,936 | -11.8% |
| Amounts payable after more than one year | 17 | €50,828 | - | -€50,828 | |
| Financial debts | 170/4 | €50,828 | - | -€50,828 | |
| Amounts payable within one year | 42/48 | €254,143 | €265,122 | +€10,979 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €65,984 | €55,865 | -€10,119 | -15.3% |
| Trade debts | 44 | €147,983 | €185,416 | +€37,432 | +25.3% |
| Suppliers | 440/4 | €147,983 | €185,416 | +€37,432 | +25.3% |
| Taxes, remuneration and social security | 45 | €40,143 | €23,809 | -€16,334 | -40.7% |
| Taxes | 450/3 | €12,085 | €6,711 | -€5,375 | -44.5% |
| Remuneration and social security | 454/9 | €28,058 | €17,098 | -€10,960 | -39.1% |
| Other amounts payable | 47/48 | €33 | €33 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €198 | €4,112 | +€3,914 | +1974.7% |
| Remuneration, social security and pensions | 62 | €245,467 | €246,048 | +€581 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,270 | €40,924 | +€653 | +1.6% |
| Other operating charges | 640/8 | €1,422 | €8,538 | +€7,116 | +500.4% |
| Gross operating margin | 9900 | €320,469 | €318,204 | -€2,266 | -0.7% |
| Operating profit (loss) | 9901 | €33,310 | €22,694 | -€10,616 | -31.9% |
| Financial income | 75/76B | €743 | €690 | -€53 | -7.1% |
| Recurring financial income | 75 | €743 | €690 | -€53 | -7.1% |
| Financial charges | 65/66B | €21,009 | €19,452 | -€1,557 | -7.4% |
| Recurring financial charges | 65 | €21,009 | €19,452 | -€1,557 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €13,044 | €3,932 | -€9,112 | -69.9% |
| Income taxes | 67/77 | €2,323 | €1,718 | -€605 | -26.0% |
| Profit (loss) for the period | 9904 | €10,721 | €2,214 | -€8,507 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,721 | €2,214 | -€8,507 | -79.4% |
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 11 October 2026 via checked.be.