ALMAGA: what changed
ALMAGA
Largest movements
- Cash +€138,480
up €138,480 (+1,541%), from €8,989 to €147,469
mainly Net result for the year (+€311,292) and Tax, wage and social debts (+€83,949)
- Current investments +€115,000
up €115,000 (+329%), from €35,000 to €150,000
- Receivables within one year +€92,601
up €92,601 (+50.9%), from €181,758 to €274,359
of which Other amounts receivable: +€92,500
- Financial fixed assets +€77,500
up €77,500 (+7,711%), from €1,005 to €78,505
- Profit (loss) carried forward +€311,292
up €311,292 (+428%), from €72,672 to €383,964
- Tax, wage and social debts +€83,949
up €83,949 (+400%), from €21,007 to €104,956
of which Taxes: +€80,121
- Other debts +€28,122
up €28,122 (+21.0%), from €133,907 to €162,028
- Gross operating margin +€318,968
up €318,968 (+306%), from €104,249 to €423,217
- Taxes +€80,121
up €80,121 (+417%), from €19,226 to €99,347
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,056 | €680,823 | +€420,768 | +162% |
| Fixed assets | 21/28 | €34,309 | €108,996 | +€74,687 | +218% |
| Tangible fixed assets | 22/27 | €33,304 | €30,491 | -€2,813 | -8.4% |
| Plant, machinery and equipment | 23 | €4,079 | €9,783 | +€5,704 | +140% |
| Furniture and vehicles | 24 | €29,225 | €20,708 | -€8,517 | -29.1% |
| Financial fixed assets | 28 | €1,005 | €78,505 | +€77,500 | +7,711% |
| Current assets | 29/58 | €225,747 | €571,827 | +€346,080 | +153% |
| Amounts receivable within one year | 40/41 | €181,758 | €274,359 | +€92,601 | +50.9% |
| Trade receivables | 40 | €19,758 | €19,859 | +€101 | +0.5% |
| Other amounts receivable | 41 | €162,000 | €254,500 | +€92,500 | +57.1% |
| Current investments | 50/53 | €35,000 | €150,000 | +€115,000 | +329% |
| Cash at bank and in hand | 54/58 | €8,989 | €147,469 | +€138,480 | +1,541% |
| Total equity and liabilities | 10/49 | €260,056 | €680,823 | +€420,768 | +162% |
| Equity | 10/15 | €77,672 | €388,964 | +€311,292 | +401% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,672 | €383,964 | +€311,292 | +428% |
| Amounts payable | 17/49 | €182,384 | €291,859 | +€109,475 | +60.0% |
| Amounts payable after more than one year | 17 | €18,671 | €12,680 | -€5,992 | -32.1% |
| Financial debts | 170/4 | €18,671 | €12,680 | -€5,992 | -32.1% |
| Amounts payable within one year | 42/48 | €163,713 | €279,180 | +€115,467 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | €5,771 | €5,992 | +€221 | +3.8% |
| Trade debts | 44 | €3,029 | €6,204 | +€3,175 | +105% |
| Suppliers | 440/4 | €3,029 | €6,204 | +€3,175 | +105% |
| Taxes, remuneration and social security | 45 | €21,007 | €104,956 | +€83,949 | +400% |
| Taxes | 450/3 | €21,007 | €101,128 | +€80,121 | +381% |
| Remuneration and social security | 454/9 | - | €3,828 | +€3,828 | |
| Other amounts payable | 47/48 | €133,907 | €162,028 | +€28,122 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,943 | €12,151 | +€1,208 | +11.0% |
| Other operating charges | 640/8 | €252 | €199 | -€53 | -21.2% |
| Gross operating margin | 9900 | €104,249 | €423,217 | +€318,968 | +306% |
| Operating profit (loss) | 9901 | €93,053 | €410,867 | +€317,814 | +342% |
| Financial income | 75/76B | €0 | €871 | +€871 | +4,353,700% |
| Recurring financial income | 75 | €0 | €871 | +€871 | +4,353,700% |
| Financial charges | 65/66B | €1,156 | €1,099 | -€57 | -4.9% |
| Recurring financial charges | 65 | €1,156 | €1,099 | -€57 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €91,897 | €410,639 | +€318,742 | +347% |
| Income taxes | 67/77 | €19,226 | €99,347 | +€80,121 | +417% |
| Profit (loss) for the period | 9904 | €72,672 | €311,292 | +€238,621 | +328% |
| Profit (loss) for the period to be appropriated | 9905 | €72,672 | €311,292 | +€238,621 | +328% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.