Almar: 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.
Almar
Largest movements
- Tangible fixed assets -€3,676
down €3,676 (-41.5%), from €8,848 to €5,173
of which Plant, machinery and equipment: -€2,647
- Receivables within one year +€729
up €729 (+76.2%), from €957 to €1,687
of which Trade receivables: +€1,175
- Profit (loss) carried forward -€5,377
down €5,377 (-11.5%), from -€46,821 to -€52,198
- Trade debts +€2,606
up €2,606 (+117.0%), from €2,227 to €4,833
- Other debts -€1,084
down €1,084 (-3.4%), from €31,812 to €30,728
- Short-term financial debts +€592
up €592 (+16.4%), from €3,607 to €4,198
- Tax, wage and social debts +€307
up €307 (+78.6%), from €391 to €698
- Gross operating margin +€3,940
up €3,940 (+90.2%), from -€4,369 to -€429
- Other operating charges -€3,119
down €3,119 (-90.2%), from €3,459 to €339
- Financial charges -€192
down €192 (-19.6%), from €979 to €787
- Depreciation +€143
up €143 (+4.0%), from €3,533 to €3,676
- Taxes -€64
down €64 (-29.0%), from €220 to €156
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,815 | €6,859 | -€2,956 | -30.1% |
| Fixed assets | 21/28 | €8,848 | €5,173 | -€3,676 | -41.5% |
| Tangible fixed assets | 22/27 | €8,848 | €5,173 | -€3,676 | -41.5% |
| Land and buildings | 22 | €3,113 | €2,439 | -€674 | -21.6% |
| Plant, machinery and equipment | 23 | €4,852 | €2,205 | -€2,647 | -54.6% |
| Furniture and vehicles | 24 | €883 | €528 | -€355 | -40.2% |
| Current assets | 29/58 | €967 | €1,687 | +€719 | +74.4% |
| Amounts receivable within one year | 40/41 | €957 | €1,687 | +€729 | +76.2% |
| Trade receivables | 40 | €467 | €1,642 | +€1,175 | +251.9% |
| Other amounts receivable | 41 | €491 | €45 | -€446 | -90.9% |
| Deferred charges and accrued income | 490/1 | €10 | - | -€10 | |
| Total equity and liabilities | 10/49 | €9,815 | €6,859 | -€2,956 | -30.1% |
| Equity | 10/15 | -€28,221 | -€33,598 | -€5,377 | -19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,821 | -€52,198 | -€5,377 | -11.5% |
| Amounts payable | 17/49 | €38,036 | €40,457 | +€2,421 | +6.4% |
| Amounts payable within one year | 42/48 | €38,036 | €40,457 | +€2,421 | +6.4% |
| Financial debts | 43 | €3,607 | €4,198 | +€592 | +16.4% |
| Credit institutions | 430/8 | €3,607 | €4,198 | +€592 | +16.4% |
| Trade debts | 44 | €2,227 | €4,833 | +€2,606 | +117.0% |
| Suppliers | 440/4 | €2,227 | €4,833 | +€2,606 | +117.0% |
| Taxes, remuneration and social security | 45 | €391 | €698 | +€307 | +78.6% |
| Taxes | 450/3 | €391 | €698 | +€307 | +78.6% |
| Other amounts payable | 47/48 | €31,812 | €30,728 | -€1,084 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,533 | €3,676 | +€143 | +4.0% |
| Other operating charges | 640/8 | €3,459 | €339 | -€3,119 | -90.2% |
| Gross operating margin | 9900 | -€4,369 | -€429 | +€3,940 | +90.2% |
| Operating profit (loss) | 9901 | -€11,360 | -€4,444 | +€6,916 | +60.9% |
| Financial income | 75/76B | €0 | €10 | +€10 | +12475.0% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +12475.0% |
| Financial charges | 65/66B | €979 | €787 | -€192 | -19.6% |
| Recurring financial charges | 65 | €979 | €787 | -€192 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,339 | -€5,221 | +€7,118 | +57.7% |
| Income taxes | 67/77 | €220 | €156 | -€64 | -29.0% |
| Profit (loss) for the period | 9904 | -€12,559 | -€5,377 | +€7,182 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,559 | -€5,377 | +€7,182 | +57.2% |
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 7 October 2026 via checked.be.