ALMALYCA: 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.
ALMALYCA
Largest movements
- Cash +€252,801
up €252,801 (+218%), from €115,858 to €368,659
mainly Current investments (+€251,640) and Other debts (+€4,104)
- Current investments -€251,640
down €251,640 (-29.6%), from €850,000 to €598,360
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€10,496
up €10,496 (+175%), from €6,000 to €16,496
- Gross operating margin +€10,268
up €10,268 (+55.7%), from -€18,446 to -€8,178
- Taxes -€3,600
down €3,600, from €1,800 to -€1,800
- Financial charges +€1,456
up €1,456 (+24.2%), from €6,011 to €7,467
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,005,210 | €1,008,981 | +€3,771 | +0.4% |
| Fixed assets | 21/28 | €1,480 | €820 | -€660 | -44.6% |
| Tangible fixed assets | 22/27 | €1,480 | €820 | -€660 | -44.6% |
| Plant, machinery and equipment | 23 | €1,480 | €820 | -€660 | -44.6% |
| Current assets | 29/58 | €1,003,730 | €1,008,162 | +€4,431 | +0.4% |
| Amounts receivable within one year | 40/41 | €30,580 | €33,001 | +€2,421 | +7.9% |
| Trade receivables | 40 | €30,394 | €29,823 | -€571 | -1.9% |
| Other amounts receivable | 41 | €185 | €3,178 | +€2,992 | +1,613% |
| Current investments | 50/53 | €850,000 | €598,360 | -€251,640 | -29.6% |
| Cash at bank and in hand | 54/58 | €115,858 | €368,659 | +€252,801 | +218% |
| Deferred charges and accrued income | 490/1 | €7,293 | €8,142 | +€850 | +11.6% |
| Total equity and liabilities | 10/49 | €1,005,210 | €1,008,981 | +€3,771 | +0.4% |
| Equity | 10/15 | €667,230 | €669,015 | +€1,785 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €688,586 | €688,586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €504,549 | €504,549 | = | 0.0% |
| Distributable reserves | 133 | €184,036 | €184,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,356 | -€39,570 | +€1,785 | +4.3% |
| Provisions and deferred taxes | 16 | €168,183 | €168,183 | = | 0.0% |
| Deferred taxes | 168 | €168,183 | €168,183 | = | 0.0% |
| Amounts payable | 17/49 | €169,797 | €171,783 | +€1,986 | +1.2% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Financial debts | 170/4 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,797 | €31,783 | +€1,986 | +6.7% |
| Trade debts | 44 | €4,072 | €2,007 | -€2,065 | -50.7% |
| Suppliers | 440/4 | €4,072 | €2,007 | -€2,065 | -50.7% |
| Taxes, remuneration and social security | 45 | €3,473 | €3,419 | -€54 | -1.6% |
| Taxes | 450/3 | €3,473 | €3,419 | -€54 | -1.6% |
| Other amounts payable | 47/48 | €22,252 | €26,356 | +€4,104 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €660 | = | 0.0% |
| Other operating charges | 640/8 | €345 | €206 | -€139 | -40.3% |
| Gross operating margin | 9900 | -€18,446 | -€8,178 | +€10,268 | +55.7% |
| Operating profit (loss) | 9901 | -€19,451 | -€9,044 | +€10,407 | +53.5% |
| Financial income | 75/76B | €6,000 | €16,496 | +€10,496 | +175% |
| Recurring financial income | 75 | €6,000 | €16,496 | +€10,496 | +175% |
| Financial charges | 65/66B | €6,011 | €7,467 | +€1,456 | +24.2% |
| Recurring financial charges | 65 | €6,011 | €7,467 | +€1,456 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,462 | -€15 | +€19,447 | +99.9% |
| Income taxes | 67/77 | €1,800 | -€1,800 | -€3,600 | |
| Profit (loss) for the period | 9904 | -€21,262 | €1,785 | +€23,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,262 | €1,785 | +€23,047 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.