ALMALYNA: 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.
ALMALYNA
Largest movements
- Receivables within one year -€37,458
down €37,458 (-93.7%), from €39,960 to €2,502
of which Other amounts receivable: -€37,961
- Cash +€18,005
up €18,005 (+283.4%), from €6,353 to €24,358
mainly Receivables within one year (+€37,458) and Trade debts (+€5,814)
- Tangible fixed assets +€1,198
up €1,198 (+9.1%), from €13,121 to €14,320
- Stocks and contracts +€759
up €759 (+25.4%), from €2,995 to €3,754
- Tax, wage and social debts -€24,330
down €24,330 (-54.5%), from €44,619 to €20,289
of which Taxes: -€17,486
- Trade debts +€5,814
up €5,814 (+19.6%), from €29,738 to €35,552
- Profit (loss) carried forward +€3,642
up €3,642 (+13.0%), from -€27,911 to -€24,269
- Other debts -€2,622
down €2,622 (-13.7%), from €19,097 to €16,475
- Gross operating margin +€51,316
up €51,316 (+399.4%), from €12,847 to €64,164
- Staff costs +€33,889
up €33,889 (+153.1%), from €22,135 to €56,024
- Financial income -€1,797
no longer reported in 2025 (was €1,797)
- Other operating charges +€1,396
up €1,396 (+107.5%), from €1,299 to €2,694
- Financial charges -€669
down €669 (-74.9%), from €893 to €224
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 | €65,544 | €48,048 | -€17,496 | -26.7% |
| Fixed assets | 21/28 | €16,235 | €17,434 | +€1,198 | +7.4% |
| Tangible fixed assets | 22/27 | €13,121 | €14,320 | +€1,198 | +9.1% |
| Plant, machinery and equipment | 23 | €13,121 | €14,320 | +€1,198 | +9.1% |
| Financial fixed assets | 28 | €3,114 | €3,114 | = | 0.0% |
| Current assets | 29/58 | €49,308 | €30,614 | -€18,694 | -37.9% |
| Stocks and contracts in progress | 3 | €2,995 | €3,754 | +€759 | +25.4% |
| Stocks | 30/36 | €2,995 | €3,754 | +€759 | +25.4% |
| Amounts receivable within one year | 40/41 | €39,960 | €2,502 | -€37,458 | -93.7% |
| Trade receivables | 40 | €809 | €1,312 | +€503 | +62.1% |
| Other amounts receivable | 41 | €39,151 | €1,190 | -€37,961 | -97.0% |
| Cash at bank and in hand | 54/58 | €6,353 | €24,358 | +€18,005 | +283.4% |
| Total equity and liabilities | 10/49 | €65,544 | €48,048 | -€17,496 | -26.7% |
| Equity | 10/15 | -€27,910 | -€24,268 | +€3,642 | +13.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,911 | -€24,269 | +€3,642 | +13.0% |
| Amounts payable | 17/49 | €93,454 | €72,316 | -€21,138 | -22.6% |
| Amounts payable within one year | 42/48 | €93,454 | €72,316 | -€21,138 | -22.6% |
| Trade debts | 44 | €29,738 | €35,552 | +€5,814 | +19.6% |
| Suppliers | 440/4 | €29,738 | €35,552 | +€5,814 | +19.6% |
| Taxes, remuneration and social security | 45 | €44,619 | €20,289 | -€24,330 | -54.5% |
| Taxes | 450/3 | €34,144 | €16,658 | -€17,486 | -51.2% |
| Remuneration and social security | 454/9 | €10,475 | €3,632 | -€6,843 | -65.3% |
| Other amounts payable | 47/48 | €19,097 | €16,475 | -€2,622 | -13.7% |
| Remuneration, social security and pensions | 62 | €22,135 | €56,024 | +€33,889 | +153.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | €1,579 | +€29 | +1.9% |
| Other operating charges | 640/8 | €1,299 | €2,694 | +€1,396 | +107.5% |
| Gross operating margin | 9900 | €12,847 | €64,164 | +€51,316 | +399.4% |
| Operating profit (loss) | 9901 | -€12,137 | €3,866 | +€16,003 | |
| Financial income | 75/76B | €1,797 | - | -€1,797 | |
| Recurring financial income | 75 | €1,797 | - | -€1,797 | |
| Financial charges | 65/66B | €893 | €224 | -€669 | -74.9% |
| Recurring financial charges | 65 | €893 | €224 | -€669 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,233 | €3,642 | +€14,875 | |
| Profit (loss) for the period | 9904 | -€11,233 | €3,642 | +€14,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,233 | €3,642 | +€14,875 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.