ALMARI: 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.
ALMARI
Largest movements
- Cash -€116,141
down €116,141 (-70.8%), from €164,135 to €47,994
mainly Receivables after one year (-€110,000) and Net result for the year (-€10,112)
- Receivables after one year +€110,000
new in 2024: €110,000
- Profit (loss) carried forward -€10,112
down €10,112, from €72 to -€10,040
- Gross operating margin -€18,821
down €18,821, from €18,336 to -€485
- Taxes -€1,389
down €1,389 (-75.0%), from €1,852 to €463
- Depreciation -€1,021
down €1,021 (-30.0%), from €3,407 to €2,386
- Financial income -€739
down €739 (-41.4%), from €1,783 to €1,044
- Other operating charges +€293
up €293 (+3.9%), from €7,448 to €7,741
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,158 | €249,003 | -€8,155 | -3.2% |
| Fixed assets | 21/28 | €81,059 | €78,673 | -€2,386 | -2.9% |
| Tangible fixed assets | 22/27 | €81,059 | €78,673 | -€2,386 | -2.9% |
| Land and buildings | 22 | €79,471 | €77,294 | -€2,177 | -2.7% |
| Other tangible fixed assets | 26 | €1,588 | €1,379 | -€209 | -13.1% |
| Current assets | 29/58 | €176,099 | €170,330 | -€5,769 | -3.3% |
| Amounts receivable after more than one year | 29 | - | €110,000 | +€110,000 | |
| Other amounts receivable | 291 | - | €110,000 | +€110,000 | |
| Amounts receivable within one year | 40/41 | €10,743 | €11,195 | +€452 | +4.2% |
| Trade receivables | 40 | €5,874 | €0 | -€5,874 | -100.0% |
| Other amounts receivable | 41 | €4,869 | €11,195 | +€6,326 | +129.9% |
| Cash at bank and in hand | 54/58 | €164,135 | €47,994 | -€116,141 | -70.8% |
| Deferred charges and accrued income | 490/1 | €1,221 | €1,142 | -€79 | -6.5% |
| Total equity and liabilities | 10/49 | €257,158 | €249,003 | -€8,155 | -3.2% |
| Equity | 10/15 | €256,908 | €246,796 | -€10,112 | -3.9% |
| Contributions | 10/11 | €237,646 | €237,646 | = | 0.0% |
| Capital | 10 | €237,481 | €237,481 | = | 0.0% |
| Issued capital | 100 | €237,481 | €237,481 | = | 0.0% |
| Outside capital | 11 | €165 | €165 | = | 0.0% |
| Share premium | 1100/10 | €165 | €165 | = | 0.0% |
| Reserves | 13 | €19,190 | €19,190 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,190 | €19,190 | = | 0.0% |
| Legal reserve | 130 | €19,190 | €19,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72 | -€10,040 | -€10,112 | |
| Amounts payable | 17/49 | €250 | €2,207 | +€1,957 | +782.9% |
| Amounts payable after more than one year | 17 | €250 | €250 | = | 0.0% |
| Other amounts payable | 178/9 | €250 | €250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €0 | €1,957 | +€1,957 | |
| Trade debts | 44 | €0 | €1,957 | +€1,957 | |
| Suppliers | 440/4 | €0 | €1,957 | +€1,957 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,407 | €2,386 | -€1,021 | -30.0% |
| Other operating charges | 640/8 | €7,448 | €7,741 | +€293 | +3.9% |
| Gross operating margin | 9900 | €18,336 | -€485 | -€18,821 | |
| Operating profit (loss) | 9901 | €7,481 | -€10,612 | -€18,093 | |
| Financial income | 75/76B | €1,783 | €1,044 | -€739 | -41.4% |
| Recurring financial income | 75 | €1,783 | €1,044 | -€739 | -41.4% |
| Financial charges | 65/66B | €47 | €81 | +€34 | +74.2% |
| Recurring financial charges | 65 | €47 | €81 | +€34 | +74.2% |
| Profit (loss) for the period before taxes | 9903 | €9,217 | -€9,649 | -€18,866 | |
| Income taxes | 67/77 | €1,852 | €463 | -€1,389 | -75.0% |
| Profit (loss) for the period | 9904 | €7,366 | -€10,112 | -€17,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,366 | -€10,112 | -€17,477 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.