ALMATO: 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.
ALMATO
Largest movements
- Receivables within one year +€55,647
up €55,647 (+111293.8%), from €50 to €55,697
of which Other amounts receivable: +€55,674
- Cash -€45,244
down €45,244 (-63.4%), from €71,317 to €26,073
mainly Receivables within one year (-€55,647) and Debts after one year (-€33,827)
- Tangible fixed assets -€21,603
down €21,603 (-4.2%), from €516,629 to €495,026
- Reserves +€50,000
new in 2024: €50,000
- Debts after one year -€33,827
down €33,827 (-10.6%), from €317,984 to €284,156
- Profit (loss) carried forward -€26,599
down €26,599 (-91.5%), from €29,066 to €2,467
- Gross operating margin +€6,960
up €6,960 (+11.3%), from €61,448 to €68,408
- Financial charges +€1,323
up €1,323 (+14.3%), from €9,285 to €10,609
- Taxes +€1,033
up €1,033 (+15.0%), from €6,907 to €7,941
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 | €590,346 | €578,483 | -€11,863 | -2.0% |
| Fixed assets | 21/28 | €516,629 | €495,026 | -€21,603 | -4.2% |
| Tangible fixed assets | 22/27 | €516,629 | €495,026 | -€21,603 | -4.2% |
| Land and buildings | 22 | €516,629 | €495,026 | -€21,603 | -4.2% |
| Current assets | 29/58 | €73,717 | €83,458 | +€9,740 | +13.2% |
| Amounts receivable within one year | 40/41 | €50 | €55,697 | +€55,647 | +111293.8% |
| Trade receivables | 40 | €50 | €22 | -€28 | -55.1% |
| Other amounts receivable | 41 | - | €55,674 | +€55,674 | |
| Cash at bank and in hand | 54/58 | €71,317 | €26,073 | -€45,244 | -63.4% |
| Deferred charges and accrued income | 490/1 | €2,350 | €1,688 | -€662 | -28.2% |
| Total equity and liabilities | 10/49 | €590,346 | €578,483 | -€11,863 | -2.0% |
| Equity | 10/15 | €119,066 | €142,467 | +€23,401 | +19.7% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €29,066 | €2,467 | -€26,599 | -91.5% |
| Amounts payable | 17/49 | €471,280 | €436,017 | -€35,264 | -7.5% |
| Amounts payable after more than one year | 17 | €317,984 | €284,156 | -€33,827 | -10.6% |
| Financial debts | 170/4 | €317,984 | €284,156 | -€33,827 | -10.6% |
| Amounts payable within one year | 42/48 | €148,564 | €146,450 | -€2,114 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €33,298 | €33,827 | +€530 | +1.6% |
| Trade debts | 44 | €602 | - | -€602 | |
| Suppliers | 440/4 | €602 | - | -€602 | |
| Taxes, remuneration and social security | 45 | €6,907 | €1,941 | -€4,967 | -71.9% |
| Taxes | 450/3 | €6,907 | €1,941 | -€4,967 | -71.9% |
| Other amounts payable | 47/48 | €107,757 | €110,682 | +€2,925 | +2.7% |
| Accrued charges and deferred income | 492/3 | €4,733 | €5,410 | +€677 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,603 | €21,603 | = | 0.0% |
| Other operating charges | 640/8 | €4,677 | €4,855 | +€178 | +3.8% |
| Gross operating margin | 9900 | €61,448 | €68,408 | +€6,960 | +11.3% |
| Operating profit (loss) | 9901 | €35,168 | €41,950 | +€6,783 | +19.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €9,285 | €10,609 | +€1,323 | +14.3% |
| Recurring financial charges | 65 | €9,285 | €10,609 | +€1,323 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €25,882 | €31,342 | +€5,459 | +21.1% |
| Income taxes | 67/77 | €6,907 | €7,941 | +€1,033 | +15.0% |
| Profit (loss) for the period | 9904 | €18,975 | €23,401 | +€4,426 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,975 | €23,401 | +€4,426 | +23.3% |
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 28 September 2026 via checked.be.