ALMANSOR: 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.
ALMANSOR
Largest movements
- Cash -€33,332
down €33,332 (-83.0%), from €40,176 to €6,844
mainly Net result for the year (-€67,792) and Tax, wage and social debts (-€497)
- Financial fixed assets -€2,298
down €2,298 (-69.6%), from €3,300 to €1,002
- Tangible fixed assets +€875
new in 2023: €875
- Reserves -€45,980
no longer reported in 2023 (was €45,980)
- Trade debts +€26,837
up €26,837 (+147.1%), from €18,246 to €45,083
- Profit (loss) carried forward -€21,812
down €21,812 (-194.7%), from -€11,202 to -€33,014
- Other debts +€6,847
new in 2023: €6,847
- Gross operating margin -€63,492
down €63,492 (-8993.2%), from -€706 to -€64,198
- Other operating charges +€1,349
up €1,349 (+243.9%), from €553 to €1,902
- Financial charges +€1,008
up €1,008 (+185.6%), from €543 to €1,551
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,111 | €29,506 | -€34,605 | -54.0% |
| Fixed assets | 21/28 | €3,300 | €1,877 | -€1,423 | -43.1% |
| Tangible fixed assets | 22/27 | - | €875 | +€875 | |
| Furniture and vehicles | 24 | - | €875 | +€875 | |
| Financial fixed assets | 28 | €3,300 | €1,002 | -€2,298 | -69.6% |
| Current assets | 29/58 | €60,811 | €27,629 | -€33,182 | -54.6% |
| Stocks and contracts in progress | 3 | €20,635 | €20,635 | = | 0.0% |
| Stocks | 30/36 | €20,635 | €20,635 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,176 | €6,844 | -€33,332 | -83.0% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €64,111 | €29,506 | -€34,605 | -54.0% |
| Equity | 10/15 | €44,198 | -€23,594 | -€67,792 | |
| Contributions | 10/11 | €9,420 | €9,420 | = | 0.0% |
| Reserves | 13 | €45,980 | - | -€45,980 | |
| Distributable reserves | 133 | €45,980 | - | -€45,980 | |
| Profit (loss) carried forward | 14 | -€11,202 | -€33,014 | -€21,812 | -194.7% |
| Amounts payable | 17/49 | €19,913 | €53,100 | +€33,187 | +166.7% |
| Amounts payable within one year | 42/48 | €19,913 | €53,100 | +€33,187 | +166.7% |
| Trade debts | 44 | €18,246 | €45,083 | +€26,837 | +147.1% |
| Suppliers | 440/4 | €18,246 | €45,083 | +€26,837 | +147.1% |
| Taxes, remuneration and social security | 45 | €1,667 | €1,170 | -€497 | -29.8% |
| Taxes | 450/3 | €1,120 | €1,170 | +€50 | +4.5% |
| Remuneration and social security | 454/9 | €547 | - | -€547 | |
| Other amounts payable | 47/48 | - | €6,847 | +€6,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €141 | +€141 | |
| Other operating charges | 640/8 | €553 | €1,902 | +€1,349 | +243.9% |
| Gross operating margin | 9900 | -€706 | -€64,198 | -€63,492 | -8993.2% |
| Operating profit (loss) | 9901 | -€1,259 | -€66,241 | -€64,982 | -5161.4% |
| Financial charges | 65/66B | €543 | €1,551 | +€1,008 | +185.6% |
| Recurring financial charges | 65 | €543 | €1,551 | +€1,008 | +185.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,802 | -€67,792 | -€65,990 | -3662.0% |
| Profit (loss) for the period | 9904 | -€1,802 | -€67,792 | -€65,990 | -3662.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,802 | -€67,792 | -€65,990 | -3662.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.