ALMASSA: 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.
ALMASSA
Largest movements
- Receivables within one year -€6,168
down €6,168 (-80.2%), from €7,687 to €1,519
of which Trade receivables: -€4,909
- Cash -€231
down €231 (-30.6%), from €757 to €526
mainly Trade debts (-€4,909) and Net result for the year (-€1,147)
- Trade debts -€4,909
down €4,909 (-97.0%), from €5,060 to €151
- Profit (loss) carried forward -€1,147
down €1,147 (-2462.0%), from -€47 to -€1,194
- Tax, wage and social debts -€344
down €344 (-64.3%), from €535 to €191
of which Taxes: -€344
- Gross operating margin -€765
down €765, from €689 to -€76
- Other operating charges +€550
up €550 (+1100.0%), from €50 to €600
- Financial charges +€161
up €161 (+51.8%), from €311 to €472
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 | €9,048 | €2,648 | -€6,400 | -70.7% |
| Current assets | 29/58 | €9,048 | €2,648 | -€6,400 | -70.7% |
| Stocks and contracts in progress | 3 | €604 | €604 | = | 0.0% |
| Stocks | 30/36 | €604 | €604 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,687 | €1,519 | -€6,168 | -80.2% |
| Trade receivables | 40 | €6,370 | €1,462 | -€4,909 | -77.1% |
| Other amounts receivable | 41 | €1,317 | €57 | -€1,260 | -95.7% |
| Cash at bank and in hand | 54/58 | €757 | €526 | -€231 | -30.6% |
| Total equity and liabilities | 10/49 | €9,048 | €2,648 | -€6,400 | -70.7% |
| Equity | 10/15 | €3,453 | €2,306 | -€1,147 | -33.2% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47 | -€1,194 | -€1,147 | -2462.0% |
| Amounts payable | 17/49 | €5,595 | €342 | -€5,253 | -93.9% |
| Amounts payable within one year | 42/48 | €5,595 | €342 | -€5,253 | -93.9% |
| Trade debts | 44 | €5,060 | €151 | -€4,909 | -97.0% |
| Suppliers | 440/4 | €5,060 | €151 | -€4,909 | -97.0% |
| Taxes, remuneration and social security | 45 | €535 | €191 | -€344 | -64.3% |
| Taxes | 450/3 | €400 | €56 | -€344 | -86.1% |
| Remuneration and social security | 454/9 | €136 | €136 | = | 0.0% |
| Other operating charges | 640/8 | €50 | €600 | +€550 | +1100.0% |
| Gross operating margin | 9900 | €689 | -€76 | -€765 | |
| Operating profit (loss) | 9901 | €639 | -€676 | -€1,315 | |
| Financial charges | 65/66B | €311 | €472 | +€161 | +51.8% |
| Recurring financial charges | 65 | €311 | €472 | +€161 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | €328 | -€1,147 | -€1,476 | |
| Profit (loss) for the period | 9904 | €328 | -€1,147 | -€1,476 | |
| Profit (loss) for the period to be appropriated | 9905 | €328 | -€1,147 | -€1,476 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.