ALMARINA: 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.
ALMARINA
Largest movements
- Tangible fixed assets +€52,302
up €52,302 (+147.9%), from €35,361 to €87,663
- Receivables within one year +€18,992
new in 2025: €18,992
of which Trade receivables: +€17,485
- Other debts +€46,719
up €46,719 (+215.6%), from €21,673 to €68,393
- Trade debts +€42,784
up €42,784 (+524.3%), from €8,160 to €50,944
- Profit (loss) carried forward -€23,961
down €23,961 (-320.6%), from -€7,473 to -€31,434
- Contributions +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€1,494
up €1,494 (+12.1%), from €12,333 to €13,827
of which Remuneration and social security: +€1,753
- Turnover +€88,498
new in 2025: €88,498
- Purchases and services +€44,696
new in 2025: €44,696
- Depreciation +€30,913
up €30,913 (+404.7%), from €7,639 to €38,552
- Gross operating margin +€19,272
up €19,272 (+78.6%), from €24,530 to €43,802
- Staff costs -€3,124
down €3,124 (-13.1%), from €23,876 to €20,752
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,361 | €106,730 | +€71,369 | +201.8% |
| Fixed assets | 21/28 | €35,361 | €87,663 | +€52,302 | +147.9% |
| Tangible fixed assets | 22/27 | €35,361 | €87,663 | +€52,302 | +147.9% |
| Furniture and vehicles | 24 | €35,361 | €87,663 | +€52,302 | +147.9% |
| Current assets | 29/58 | - | €19,067 | +€19,067 | |
| Amounts receivable within one year | 40/41 | - | €18,992 | +€18,992 | |
| Trade receivables | 40 | - | €17,485 | +€17,485 | |
| Other amounts receivable | 41 | - | €1,507 | +€1,507 | |
| Cash at bank and in hand | 54/58 | - | €75 | +€75 | |
| Total equity and liabilities | 10/49 | €35,361 | €106,730 | +€71,369 | +201.8% |
| Equity | 10/15 | -€7,473 | -€26,434 | -€18,961 | -253.7% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€7,473 | -€31,434 | -€23,961 | -320.6% |
| Amounts payable | 17/49 | €42,834 | €133,164 | +€90,329 | +210.9% |
| Amounts payable within one year | 42/48 | €42,834 | €133,164 | +€90,329 | +210.9% |
| Financial debts | 43 | €668 | - | -€668 | |
| Credit institutions | 430/8 | €668 | €0 | -€668 | -100.0% |
| Trade debts | 44 | €8,160 | €50,944 | +€42,784 | +524.3% |
| Suppliers | 440/4 | €8,160 | €50,944 | +€42,784 | +524.3% |
| Taxes, remuneration and social security | 45 | €12,333 | €13,827 | +€1,494 | +12.1% |
| Taxes | 450/3 | €2,995 | €2,736 | -€259 | -8.7% |
| Remuneration and social security | 454/9 | €9,338 | €11,091 | +€1,753 | +18.8% |
| Other amounts payable | 47/48 | €21,673 | €68,393 | +€46,719 | +215.6% |
| Turnover | 70 | - | €88,498 | +€88,498 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €44,696 | +€44,696 | |
| Remuneration, social security and pensions | 62 | €23,876 | €20,752 | -€3,124 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,639 | €38,552 | +€30,913 | +404.7% |
| Other operating charges | 640/8 | €429 | €732 | +€303 | +70.6% |
| Gross operating margin | 9900 | €24,530 | €43,802 | +€19,272 | +78.6% |
| Operating profit (loss) | 9901 | -€7,414 | -€16,234 | -€8,820 | -119.0% |
| Financial income | 75/76B | €6 | €2 | -€4 | -74.0% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -74.0% |
| Financial charges | 65/66B | €65 | €341 | +€276 | +425.0% |
| Recurring financial charges | 65 | €65 | €341 | +€276 | +425.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,473 | -€16,573 | -€9,100 | -121.8% |
| Profit (loss) for the period | 9904 | -€7,473 | -€16,573 | -€9,100 | -121.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,473 | -€16,573 | -€9,100 | -121.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.