Almano: 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.
Almano
Largest movements
- Cash -€71,148
down €71,148 (-60.8%), from €117,092 to €45,944
mainly Current investments (-€61,070) and Contributions, distributions and other (-€60,602)
- Current investments +€61,070
up €61,070 (+37.7%), from €161,795 to €222,865
- Tangible fixed assets -€14,371
down €14,371 (-35.7%), from €40,274 to €25,903
of which Furniture and vehicles: -€8,946
- Receivables within one year -€7,071
down €7,071 (-41.4%), from €17,090 to €10,019
- Reserves -€28,447
down €28,447 (-8.9%), from €317,850 to €289,403
- Trade debts -€4,006
down €4,006 (-57.9%), from €6,921 to €2,915
- Gross operating margin -€31,277
down €31,277 (-22.3%), from €140,078 to €108,802
- Taxes -€8,500
down €8,500 (-35.8%), from €23,715 to €15,215
- Financial income +€1,904
up €1,904 (+118.9%), from €1,602 to €3,505
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 | €341,560 | €310,033 | -€31,527 | -9.2% |
| Fixed assets | 21/28 | €40,275 | €25,903 | -€14,372 | -35.7% |
| Tangible fixed assets | 22/27 | €40,274 | €25,903 | -€14,371 | -35.7% |
| Plant, machinery and equipment | 23 | €23,551 | €17,624 | -€5,926 | -25.2% |
| Furniture and vehicles | 24 | €15,440 | €6,494 | -€8,946 | -57.9% |
| Other tangible fixed assets | 26 | €1,284 | €1,785 | +€500 | +38.9% |
| Financial fixed assets | 28 | €1 | €0 | -€1 | -100.0% |
| Current assets | 29/58 | €301,285 | €284,130 | -€17,155 | -5.7% |
| Amounts receivable within one year | 40/41 | €17,090 | €10,019 | -€7,071 | -41.4% |
| Other amounts receivable | 41 | €17,090 | €10,019 | -€7,071 | -41.4% |
| Current investments | 50/53 | €161,795 | €222,865 | +€61,070 | +37.7% |
| Cash at bank and in hand | 54/58 | €117,092 | €45,944 | -€71,148 | -60.8% |
| Deferred charges and accrued income | 490/1 | €5,307 | €5,301 | -€6 | -0.1% |
| Total equity and liabilities | 10/49 | €341,560 | €310,033 | -€31,527 | -9.2% |
| Equity | 10/15 | €330,391 | €301,944 | -€28,447 | -8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €317,850 | €289,403 | -€28,447 | -8.9% |
| Distributable reserves | 133 | €317,850 | €289,403 | -€28,447 | -8.9% |
| Profit (loss) carried forward | 14 | €141 | €141 | = | 0.0% |
| Amounts payable | 17/49 | €11,169 | €8,089 | -€3,080 | -27.6% |
| Amounts payable within one year | 42/48 | €11,169 | €8,089 | -€3,080 | -27.6% |
| Trade debts | 44 | €6,921 | €2,915 | -€4,006 | -57.9% |
| Suppliers | 440/4 | €6,921 | €2,915 | -€4,006 | -57.9% |
| Taxes, remuneration and social security | 45 | €3,948 | €4,066 | +€118 | +3.0% |
| Remuneration and social security | 454/9 | €3,948 | €4,066 | +€118 | +3.0% |
| Other amounts payable | 47/48 | €300 | €1,108 | +€808 | +269.4% |
| Remuneration, social security and pensions | 62 | €42,388 | €42,549 | +€162 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,095 | €19,515 | -€580 | -2.9% |
| Other operating charges | 640/8 | €1,352 | €1,416 | +€64 | +4.8% |
| Gross operating margin | 9900 | €140,078 | €108,802 | -€31,277 | -22.3% |
| Operating profit (loss) | 9901 | €76,244 | €45,322 | -€30,923 | -40.6% |
| Financial income | 75/76B | €1,602 | €3,505 | +€1,904 | +118.9% |
| Recurring financial income | 75 | €1,602 | €3,505 | +€1,904 | +118.9% |
| Financial charges | 65/66B | €1,146 | €1,457 | +€311 | +27.1% |
| Recurring financial charges | 65 | €1,146 | €1,457 | +€311 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €76,700 | €47,370 | -€29,330 | -38.2% |
| Income taxes | 67/77 | €23,715 | €15,215 | -€8,500 | -35.8% |
| Profit (loss) for the period | 9904 | €52,985 | €32,155 | -€20,830 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,985 | €32,155 | -€20,830 | -39.3% |
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 6 October 2026 via checked.be.