ALMANA: 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.
What changed
ALMANA
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,313
2024 · €13,904+€13,409
Equity
€53,815
2024 · €26,502+€27,313
Cash
€41,806
2024 · €9,627+€32,180
Balance sheet total
€68,942
2024 · €39,430+€29,512
Largest movements
Assets
- Cash +€32,180
up €32,180 (+334.3%), from €9,627 to €41,806
mainly Net result for the year (+€27,313) and Receivables within one year (+€8,761)
- Receivables within one year -€8,761
down €8,761 (-79.1%), from €11,076 to €2,315
of which Trade receivables: -€10,152
- Current investments +€6,300
up €6,300 (+48.5%), from €13,000 to €19,300
Equity and liabilities
- Reserves +€27,313
up €27,313 (+170.2%), from €16,047 to €43,360
of which Distributable reserves: +€27,313
- Tax, wage and social debts +€2,169
up €2,169 (+17.2%), from €12,604 to €14,773
of which Taxes: +€2,169
Income statement
- Turnover +€106,200
new in 2025: €106,200
- Purchases and services +€65,822
new in 2025: €65,822
- Gross operating margin +€13,978
up €13,978 (+52.9%), from €26,400 to €40,378
- Taxes +€4,624
up €4,624 (+75.4%), from €6,133 to €10,757
- Depreciation -€3,642
down €3,642 (-73.6%), from €4,946 to €1,305
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.
Result 2024
€13,904
Gross operating margin
+€13,978
Depreciation
+€3,642
Other operating charges
+€467
Financial income
-€0
Financial charges
-€54
Taxes
-€4,624
Result 2025
€27,313
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.
From operations
+€39,563
Investment
-€7,384
Financing
€0
Cash 2024
€9,627
From operations (derived)
+€39,563
Net result for the year
+€27,313
Depreciation
+€1,305
Receivables within one year
+€8,761
Smaller working-capital items
+€16
Tax, wage and social debts
+€2,169
Investment (derived)
-€7,384
Investment in fixed assets (net)
-€1,084
Current investments
-€6,300
Cash 2025
€41,806
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,430 | €68,942 | +€29,512 | +74.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €5,375 | €5,155 | -€221 | -4.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €5,375 | €5,155 | -€221 | -4.1% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €5,375 | €5,155 | -€221 | -4.1% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €34,055 | €63,788 | +€29,733 | +87.3% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €11,076 | €2,315 | -€8,761 | -79.1% |
| Trade receivables | 40 | €10,252 | €100 | -€10,152 | -99.0% |
| Other amounts receivable | 41 | €824 | €2,215 | +€1,391 | +168.8% |
| Current investments | 50/53 | €13,000 | €19,300 | +€6,300 | +48.5% |
| Cash at bank and in hand | 54/58 | €9,627 | €41,806 | +€32,180 | +334.3% |
| Deferred charges and accrued income | 490/1 | €353 | €366 | +€14 | +3.9% |
| Total equity and liabilities | 10/49 | €39,430 | €68,942 | +€29,512 | +74.8% |
| Equity | 10/15 | €26,502 | €53,815 | +€27,313 | +103.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €16,047 | €43,360 | +€27,313 | +170.2% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | €16,047 | €43,360 | +€27,313 | +170.2% |
| Profit (loss) carried forward | 14 | €456 | €456 | = | 0.0% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €12,928 | €15,127 | +€2,199 | +17.0% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €12,928 | €15,127 | +€2,199 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €324 | €354 | +€30 | +9.3% |
| Suppliers | 440/4 | €324 | €354 | +€30 | +9.3% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €12,604 | €14,773 | +€2,169 | +17.2% |
| Taxes | 450/3 | €9,579 | €11,748 | +€2,169 | +22.6% |
| Remuneration and social security | 454/9 | €3,025 | €3,025 | -€0 | 0.0% |
| Turnover | 70 | - | €106,200 | +€106,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €65,822 | +€65,822 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,946 | €1,305 | -€3,642 | -73.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €1,161 | €693 | -€467 | -40.3% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €26,400 | €40,378 | +€13,978 | +52.9% |
| Operating profit (loss) | 9901 | €20,294 | €38,381 | +€18,087 | +89.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €257 | €311 | +€54 | +21.0% |
| Recurring financial charges | 65 | €257 | €311 | +€54 | +21.0% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €20,037 | €38,070 | +€18,033 | +90.0% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €6,133 | €10,757 | +€4,624 | +75.4% |
| Profit (loss) for the period | 9904 | €13,904 | €27,313 | +€13,409 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,904 | €27,313 | +€13,409 | +96.4% |
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 2 October 2026 via checked.be.