Almasant: what changed
Two financial 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.
Almasant
Largest movements
- Receivables within one year +€37,883
up €37,883 (+102%), from €37,272 to €75,155
of which Trade receivables: +€20,764
- Tangible fixed assets +€21,172
up €21,172 (+1,207%), from €1,754 to €22,926
of which Land and buildings: +€21,089
- Cash +€20,591
up €20,591 (+42.7%), from €48,243 to €68,834
mainly Net result for the year (+€58,760) and Debts after one year (+€14,774)
- Current investments +€5,868
new in 2025: €5,868
- Reserves +€57,927
up €57,927 (+75.7%), from €76,536 to €134,463
- Debts after one year +€14,774
new in 2025: €14,774
- Tax, wage and social debts +€8,306
up €8,306 (+183%), from €4,533 to €12,839
- Current portion of long-term debt +€4,085
new in 2025: €4,085
- Gross operating margin +€70,637
up €70,637 (+528%), from €13,378 to €84,015
- Taxes +€15,941
up €15,941 (+466%), from €3,423 to €19,364
- Other operating charges +€3,241
up €3,241 (+601%), from €539 to €3,780
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.
Derived cash bridge
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 | €90,380 | €176,080 | +€85,701 | +94.8% |
| Fixed assets | 21/28 | €2,004 | €23,176 | +€21,172 | +1,056% |
| Tangible fixed assets | 22/27 | €1,754 | €22,926 | +€21,172 | +1,207% |
| Land and buildings | 22 | - | €21,089 | +€21,089 | |
| Furniture and vehicles | 24 | €1,754 | €1,837 | +€83 | +4.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €88,376 | €152,905 | +€64,529 | +73.0% |
| Amounts receivable within one year | 40/41 | €37,272 | €75,155 | +€37,883 | +102% |
| Trade receivables | 40 | - | €20,764 | +€20,764 | |
| Other amounts receivable | 41 | €37,272 | €54,391 | +€17,119 | +45.9% |
| Current investments | 50/53 | - | €5,868 | +€5,868 | |
| Cash at bank and in hand | 54/58 | €48,243 | €68,834 | +€20,591 | +42.7% |
| Deferred charges and accrued income | 490/1 | €2,861 | €3,048 | +€187 | +6.5% |
| Total equity and liabilities | 10/49 | €90,380 | €176,080 | +€85,701 | +94.8% |
| Equity | 10/15 | €84,736 | €142,663 | +€57,927 | +68.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €76,536 | €134,463 | +€57,927 | +75.7% |
| Distributable reserves | 133 | €76,536 | €134,463 | +€57,927 | +75.7% |
| Profit (loss) carried forward | 14 | €2,200 | €2,200 | = | 0.0% |
| Amounts payable | 17/49 | €5,644 | €33,417 | +€27,774 | +492% |
| Amounts payable after more than one year | 17 | - | €14,774 | +€14,774 | |
| Financial debts | 170/4 | - | €14,774 | +€14,774 | |
| Amounts payable within one year | 42/48 | €5,644 | €18,643 | +€12,999 | +230% |
| Current portion of amounts payable after more than one year | 42 | - | €4,085 | +€4,085 | |
| Trade debts | 44 | €528 | €1,135 | +€608 | +115% |
| Suppliers | 440/4 | €528 | €1,135 | +€608 | +115% |
| Taxes, remuneration and social security | 45 | €4,533 | €12,839 | +€8,306 | +183% |
| Taxes | 450/3 | €4,533 | €12,839 | +€8,306 | +183% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €1,484 | +€490 | +49.3% |
| Other operating charges | 640/8 | €539 | €3,780 | +€3,241 | +601% |
| Gross operating margin | 9900 | €13,378 | €84,015 | +€70,637 | +528% |
| Operating profit (loss) | 9901 | €11,845 | €78,752 | +€66,906 | +565% |
| Financial income | 75/76B | €1,101 | €1,654 | +€552 | +50.2% |
| Recurring financial income | 75 | €1,101 | €1,654 | +€552 | +50.2% |
| Financial charges | 65/66B | €2,576 | €2,281 | -€294 | -11.4% |
| Recurring financial charges | 65 | €2,576 | €2,281 | -€294 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €10,371 | €78,124 | +€67,753 | +653% |
| Income taxes | 67/77 | €3,423 | €19,364 | +€15,941 | +466% |
| Profit (loss) for the period | 9904 | €6,948 | €58,760 | +€51,812 | +746% |
| Profit (loss) for the period to be appropriated | 9905 | €6,948 | €58,760 | +€51,812 | +746% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.