ALMAVIC: 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.
ALMAVIC
Largest movements
- Cash +€34,370
up €34,370 (+591.9%), from €5,807 to €40,177
mainly Current investments (+€26,480) and Net result for the year (+€7,869)
- Current investments -€26,480
down €26,480 (-100.0%), from €26,480 to €0
- Reserves +€7,869
up €7,869 (+110.6%), from €7,114 to €14,983
of which Distributable reserves: +€7,869
- Financial income +€14,200
up €14,200 (+18289.4%), from €78 to €14,278
- Gross operating margin -€4,893
down €4,893, from €3,696 to -€1,197
- Taxes +€3,110
up €3,110 (+548.8%), from €567 to €3,677
- Other operating charges +€43
up €43 (+3.0%), from €1,419 to €1,462
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.
Cash bridge derived
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 | €49,556 | €57,431 | +€7,875 | +15.9% |
| Fixed assets | 21/28 | €16,931 | €16,931 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,931 | €16,931 | = | 0.0% |
| Land and buildings | 22 | €16,931 | €16,931 | = | 0.0% |
| Current assets | 29/58 | €32,625 | €40,500 | +€7,875 | +24.1% |
| Amounts receivable within one year | 40/41 | €338 | €323 | -€15 | -4.4% |
| Other amounts receivable | 41 | €338 | €323 | -€15 | -4.4% |
| Current investments | 50/53 | €26,480 | €0 | -€26,480 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,807 | €40,177 | +€34,370 | +591.9% |
| Total equity and liabilities | 10/49 | €49,556 | €57,431 | +€7,875 | +15.9% |
| Equity | 10/15 | €49,313 | €57,181 | +€7,869 | +16.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €7,114 | €14,983 | +€7,869 | +110.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €5,259 | €13,128 | +€7,869 | +149.6% |
| Profit (loss) carried forward | 14 | €23,649 | €23,649 | = | 0.0% |
| Amounts payable | 17/49 | €243 | €249 | +€6 | +2.6% |
| Amounts payable within one year | 42/48 | €243 | €249 | +€6 | +2.6% |
| Trade debts | 44 | €227 | €249 | +€23 | +10.1% |
| Suppliers | 440/4 | €227 | €249 | +€23 | +10.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €16 | €0 | -€16 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,419 | €1,462 | +€43 | +3.0% |
| Gross operating margin | 9900 | €3,696 | -€1,197 | -€4,893 | |
| Operating profit (loss) | 9901 | €2,277 | -€2,659 | -€4,937 | |
| Financial income | 75/76B | €78 | €14,278 | +€14,200 | +18289.4% |
| Recurring financial income | 75 | €78 | €14,278 | +€14,200 | +18289.4% |
| Financial charges | 65/66B | €106 | €72 | -€34 | -31.9% |
| Recurring financial charges | 65 | €106 | €72 | -€34 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €2,249 | €11,546 | +€9,297 | +413.4% |
| Income taxes | 67/77 | €567 | €3,677 | +€3,110 | +548.8% |
| Profit (loss) for the period | 9904 | €1,682 | €7,869 | +€6,187 | +367.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,682 | €7,869 | +€6,187 | +367.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.