ALMAPRO: 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.
ALMAPRO
Largest movements
- Cash +€25,283
up €25,283 (+196.2%), from €12,888 to €38,171
mainly Net result for the year (+€61,821) and Receivables within one year (+€12,182)
- Receivables within one year -€12,182
down €12,182 (-45.9%), from €26,520 to €14,339
- Reserves +€61,821
up €61,821 (+10.3%), from €597,827 to €659,648
- Debts after one year -€59,770
down €59,770 (-20.0%), from €298,516 to €238,746
- Gross operating margin -€7,625
down €7,625 (-6.9%), from €110,734 to €103,109
- Depreciation -€6,402
down €6,402 (-38.8%), from €16,495 to €10,094
- Financial charges -€1,202
down €1,202 (-12.6%), from €9,520 to €8,318
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 | €1,030,489 | €1,032,517 | +€2,028 | +0.2% |
| Fixed assets | 21/28 | €985,953 | €976,602 | -€9,351 | -0.9% |
| Tangible fixed assets | 22/27 | €385,859 | €376,508 | -€9,351 | -2.4% |
| Land and buildings | 22 | €382,742 | €374,326 | -€8,416 | -2.2% |
| Furniture and vehicles | 24 | €481 | €918 | +€437 | +90.8% |
| Other tangible fixed assets | 26 | €2,637 | €1,265 | -€1,372 | -52.0% |
| Financial fixed assets | 28 | €600,094 | €600,094 | = | 0.0% |
| Current assets | 29/58 | €44,536 | €55,915 | +€11,379 | +25.6% |
| Amounts receivable within one year | 40/41 | €26,520 | €14,339 | -€12,182 | -45.9% |
| Trade receivables | 40 | €26,520 | €14,339 | -€12,182 | -45.9% |
| Cash at bank and in hand | 54/58 | €12,888 | €38,171 | +€25,283 | +196.2% |
| Deferred charges and accrued income | 490/1 | €5,127 | €3,405 | -€1,722 | -33.6% |
| Total equity and liabilities | 10/49 | €1,030,489 | €1,032,517 | +€2,028 | +0.2% |
| Equity | 10/15 | €616,427 | €678,248 | +€61,821 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €597,827 | €659,648 | +€61,821 | +10.3% |
| Distributable reserves | 133 | €597,827 | €659,648 | +€61,821 | +10.3% |
| Amounts payable | 17/49 | €414,062 | €354,269 | -€59,793 | -14.4% |
| Amounts payable after more than one year | 17 | €298,516 | €238,746 | -€59,770 | -20.0% |
| Financial debts | 170/4 | €298,516 | €238,746 | -€59,770 | -20.0% |
| Amounts payable within one year | 42/48 | €112,570 | €112,808 | +€237 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €58,817 | €59,770 | +€953 | +1.6% |
| Trade debts | 44 | €2,146 | €2,766 | +€620 | +28.9% |
| Suppliers | 440/4 | €2,146 | €2,766 | +€620 | +28.9% |
| Taxes, remuneration and social security | 45 | €14,384 | €10,945 | -€3,439 | -23.9% |
| Taxes | 450/3 | €12,584 | €9,145 | -€3,439 | -27.3% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €37,223 | €39,326 | +€2,103 | +5.7% |
| Accrued charges and deferred income | 492/3 | €2,975 | €2,715 | -€259 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,495 | €10,094 | -€6,402 | -38.8% |
| Other operating charges | 640/8 | €1,232 | €1,130 | -€101 | -8.2% |
| Gross operating margin | 9900 | €110,734 | €103,109 | -€7,625 | -6.9% |
| Operating profit (loss) | 9901 | €93,007 | €91,885 | -€1,122 | -1.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9,520 | €8,318 | -€1,202 | -12.6% |
| Recurring financial charges | 65 | €9,520 | €8,318 | -€1,202 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €83,487 | €83,567 | +€80 | +0.1% |
| Income taxes | 67/77 | €22,019 | €21,746 | -€273 | -1.2% |
| Profit (loss) for the period | 9904 | €61,468 | €61,821 | +€353 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,468 | €61,821 | +€353 | +0.6% |
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 8 October 2026 via checked.be.