Almavit: 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.
Almavit
Largest movements
- Cash +€37,761
up €37,761 (+346%), from €10,899 to €48,660
mainly Net result for the year (+€123,302) and Depreciation (+€33,819)
- Tangible fixed assets -€33,819
down €33,819 (-6.7%), from €508,150 to €474,331
of which Land and buildings: -€33,567
- Reserves +€123,302
up €123,302 (+23.7%), from €519,794 to €643,096
of which Distributable reserves: +€123,302
- Current portion of long-term debt -€64,873
down €64,873 (-57.2%), from €113,483 to €48,610
- Debts after one year -€42,435
down €42,435 (-12.1%), from €350,376 to €307,941
- Financial income +€65,429
up €65,429 (+4,665%), from €1,403 to €66,831
- Gross operating margin -€42,091
down €42,091 (-24.8%), from €169,988 to €127,897
- Taxes -€10,376
down €10,376 (-34.2%), from €30,345 to €19,969
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 | €1,209,445 | €1,218,072 | +€8,627 | +0.7% |
| Fixed assets | 21/28 | €1,108,300 | €1,074,481 | -€33,819 | -3.1% |
| Tangible fixed assets | 22/27 | €508,150 | €474,331 | -€33,819 | -6.7% |
| Land and buildings | 22 | €507,647 | €474,080 | -€33,567 | -6.6% |
| Furniture and vehicles | 24 | €503 | €251 | -€252 | -50.0% |
| Financial fixed assets | 28 | €600,150 | €600,150 | = | 0.0% |
| Current assets | 29/58 | €101,145 | €143,590 | +€42,446 | +42.0% |
| Amounts receivable within one year | 40/41 | €90,246 | €94,790 | +€4,544 | +5.0% |
| Trade receivables | 40 | €25,499 | €0 | -€25,499 | -100% |
| Other amounts receivable | 41 | €64,747 | €94,790 | +€30,042 | +46.4% |
| Cash at bank and in hand | 54/58 | €10,899 | €48,660 | +€37,761 | +346% |
| Deferred charges and accrued income | 490/1 | - | €141 | +€141 | |
| Total equity and liabilities | 10/49 | €1,209,445 | €1,218,072 | +€8,627 | +0.7% |
| Equity | 10/15 | €538,394 | €661,696 | +€123,302 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €519,794 | €643,096 | +€123,302 | +23.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €519,794 | €643,096 | +€123,302 | +23.7% |
| Amounts payable | 17/49 | €671,051 | €556,376 | -€114,675 | -17.1% |
| Amounts payable after more than one year | 17 | €350,376 | €307,941 | -€42,435 | -12.1% |
| Financial debts | 170/4 | €350,376 | €307,941 | -€42,435 | -12.1% |
| Amounts payable within one year | 42/48 | €319,563 | €248,211 | -€71,352 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €113,483 | €48,610 | -€64,873 | -57.2% |
| Financial debts | 43 | €25,099 | €20,698 | -€4,400 | -17.5% |
| Credit institutions | 430/8 | €25,099 | €20,698 | -€4,400 | -17.5% |
| Trade debts | 44 | €4,998 | €172 | -€4,826 | -96.6% |
| Suppliers | 440/4 | €4,998 | €172 | -€4,826 | -96.6% |
| Taxes, remuneration and social security | 45 | €5,492 | €8,025 | +€2,533 | +46.1% |
| Taxes | 450/3 | €5,492 | €8,025 | +€2,533 | +46.1% |
| Other amounts payable | 47/48 | €170,490 | €170,705 | +€215 | +0.1% |
| Accrued charges and deferred income | 492/3 | €1,112 | €224 | -€888 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,819 | €33,819 | -€0 | 0.0% |
| Other operating charges | 640/8 | €6,604 | €6,976 | +€372 | +5.6% |
| Gross operating margin | 9900 | €169,988 | €127,897 | -€42,091 | -24.8% |
| Operating profit (loss) | 9901 | €129,565 | €87,102 | -€42,463 | -32.8% |
| Financial income | 75/76B | €1,403 | €66,831 | +€65,429 | +4,665% |
| Recurring financial income | 75 | €1,403 | €66,831 | +€65,429 | +4,665% |
| Financial charges | 65/66B | €12,140 | €10,663 | -€1,477 | -12.2% |
| Recurring financial charges | 65 | €12,140 | €10,663 | -€1,477 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €118,828 | €143,271 | +€24,443 | +20.6% |
| Income taxes | 67/77 | €30,345 | €19,969 | -€10,376 | -34.2% |
| Profit (loss) for the period | 9904 | €88,484 | €123,302 | +€34,818 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €88,484 | €123,302 | +€34,818 | +39.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.