ALMASS: 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.
ALMASS
Largest movements
- Receivables within one year -€5,707
no longer reported in 2025 (was €5,707)
- Cash -€2,346
down €2,346 (-98.9%), from €2,371 to €25
mainly Other debts (-€5,985) and Net result for the year (-€3,762)
- Stocks and contracts -€1,478
down €1,478 (-31.3%), from €4,728 to €3,250
- Other debts -€5,985
down €5,985 (-50.0%), from €11,968 to €5,983
- Profit (loss) carried forward -€3,762
down €3,762 (-20.9%), from -€17,968 to -€21,730
- Trade debts +€216
up €216 (+41.7%), from €518 to €734
- Gross operating margin -€3,563
down €3,563 (-7,123%), from -€50 to -€3,613
- Other operating charges +€149
new in 2025: €149
- Purchases and services -€50
no longer reported in 2025 (was €50)
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 | €13,056 | €3,525 | -€9,531 | -73.0% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €12,806 | €3,275 | -€9,531 | -74.4% |
| Stocks and contracts in progress | 3 | €4,728 | €3,250 | -€1,478 | -31.3% |
| Stocks | 30/36 | €4,728 | €3,250 | -€1,478 | -31.3% |
| Amounts receivable within one year | 40/41 | €5,707 | - | -€5,707 | |
| Other amounts receivable | 41 | €5,707 | - | -€5,707 | |
| Cash at bank and in hand | 54/58 | €2,371 | €25 | -€2,346 | -98.9% |
| Total equity and liabilities | 10/49 | €13,056 | €3,525 | -€9,531 | -73.0% |
| Equity | 10/15 | €569 | -€3,192 | -€3,762 | |
| Contributions | 10/11 | €18,537 | €18,537 | = | 0.0% |
| Capital | 10 | - | €18,537 | +€18,537 | |
| Issued capital | 100 | - | €18,537 | +€18,537 | |
| Profit (loss) carried forward | 14 | -€17,968 | -€21,730 | -€3,762 | -20.9% |
| Amounts payable | 17/49 | €12,486 | €6,717 | -€5,769 | -46.2% |
| Amounts payable within one year | 42/48 | €12,486 | €6,717 | -€5,769 | -46.2% |
| Trade debts | 44 | €518 | €734 | +€216 | +41.7% |
| Suppliers | 440/4 | €518 | €734 | +€216 | +41.7% |
| Other amounts payable | 47/48 | €11,968 | €5,983 | -€5,985 | -50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €50 | - | -€50 | |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | -€50 | -€3,613 | -€3,563 | -7,123% |
| Operating profit (loss) | 9901 | -€50 | -€3,762 | -€3,712 | -7,421% |
| Profit (loss) for the period before taxes | 9903 | -€50 | -€3,762 | -€3,712 | -7,421% |
| Profit (loss) for the period | 9904 | -€50 | -€3,762 | -€3,712 | -7,421% |
| Profit (loss) for the period to be appropriated | 9905 | -€50 | -€3,762 | -€3,712 | -7,421% |
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 18 October 2026 via checked.be.