Almaluga Conseils: 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.
Almaluga Conseils
Largest movements
- Current investments +€55,198
up €55,198 (+16.6%), from €331,836 to €387,034
- Tangible fixed assets -€21,183
down €21,183 (-4.8%), from €441,987 to €420,804
of which Land and buildings: -€17,316
- Other debts +€97,114
up €97,114 (+185.8%), from €52,273 to €149,387
- Reserves -€53,000
down €53,000 (-8.5%), from €625,568 to €572,568
of which Distributable reserves: -€53,000
- Debts after one year -€25,821
down €25,821 (-14.8%), from €174,437 to €148,616
- Tax, wage and social debts +€11,955
up €11,955 (+69.6%), from €17,180 to €29,135
of which Taxes: +€13,955
- Gross operating margin +€24,285
up €24,285 (+19.9%), from €121,900 to €146,185
- Taxes +€9,860
up €9,860 (+38.0%), from €25,932 to €35,792
- Financial income +€5,301
up €5,301 (+185.4%), from €2,859 to €8,160
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 | €957,908 | €992,180 | +€34,272 | +3.6% |
| Fixed assets | 21/28 | €477,525 | €456,342 | -€21,183 | -4.4% |
| Tangible fixed assets | 22/27 | €441,987 | €420,804 | -€21,183 | -4.8% |
| Land and buildings | 22 | €413,307 | €395,991 | -€17,316 | -4.2% |
| Plant, machinery and equipment | 23 | €15,904 | €15,498 | -€407 | -2.6% |
| Furniture and vehicles | 24 | €9,339 | €6,484 | -€2,856 | -30.6% |
| Other tangible fixed assets | 26 | €3,437 | €2,832 | -€605 | -17.6% |
| Financial fixed assets | 28 | €35,538 | €35,538 | = | 0.0% |
| Current assets | 29/58 | €480,383 | €535,838 | +€55,455 | +11.5% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,922 | €70,528 | +€9,606 | +15.8% |
| Trade receivables | 40 | €60,917 | €70,528 | +€9,610 | +15.8% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Current investments | 50/53 | €331,836 | €387,034 | +€55,198 | +16.6% |
| Cash at bank and in hand | 54/58 | €12,544 | €3,237 | -€9,307 | -74.2% |
| Deferred charges and accrued income | 490/1 | €81 | €40 | -€41 | -50.6% |
| Total equity and liabilities | 10/49 | €957,908 | €992,180 | +€34,272 | +3.6% |
| Equity | 10/15 | €686,263 | €633,673 | -€52,590 | -7.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €625,568 | €572,568 | -€53,000 | -8.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €213 | €213 | = | 0.0% |
| Distributable reserves | 133 | €623,500 | €570,500 | -€53,000 | -8.5% |
| Profit (loss) carried forward | 14 | €42,145 | €42,555 | +€410 | +1.0% |
| Amounts payable | 17/49 | €271,645 | €358,507 | +€86,862 | +32.0% |
| Amounts payable after more than one year | 17 | €174,437 | €148,616 | -€25,821 | -14.8% |
| Financial debts | 170/4 | €174,437 | €148,616 | -€25,821 | -14.8% |
| Amounts payable within one year | 42/48 | €97,207 | €209,891 | +€112,683 | +115.9% |
| Current portion of amounts payable after more than one year | 42 | €26,708 | €27,336 | +€628 | +2.4% |
| Trade debts | 44 | €1,046 | €4,033 | +€2,987 | +285.6% |
| Suppliers | 440/4 | €1,046 | €4,033 | +€2,987 | +285.6% |
| Taxes, remuneration and social security | 45 | €17,180 | €29,135 | +€11,955 | +69.6% |
| Taxes | 450/3 | €15,180 | €29,135 | +€13,955 | +91.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €52,273 | €149,387 | +€97,114 | +185.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,718 | €23,180 | -€538 | -2.3% |
| Other operating charges | 640/8 | €3,428 | €3,981 | +€553 | +16.1% |
| Gross operating margin | 9900 | €121,900 | €146,185 | +€24,285 | +19.9% |
| Operating profit (loss) | 9901 | €94,754 | €119,023 | +€24,269 | +25.6% |
| Financial income | 75/76B | €2,859 | €8,160 | +€5,301 | +185.4% |
| Recurring financial income | 75 | €2,859 | €8,160 | +€5,301 | +185.4% |
| Financial charges | 65/66B | €6,717 | €5,981 | -€737 | -11.0% |
| Recurring financial charges | 65 | €6,717 | €5,981 | -€737 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €90,896 | €121,202 | +€30,307 | +33.3% |
| Income taxes | 67/77 | €25,932 | €35,792 | +€9,860 | +38.0% |
| Profit (loss) for the period | 9904 | €64,964 | €85,410 | +€20,447 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,964 | €85,410 | +€20,447 | +31.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.