ALMAVYCO: 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.
ALMAVYCO
Largest movements
- Tangible fixed assets +€52,093
up €52,093 (+232.5%), from €22,401 to €74,493
of which Furniture and vehicles: +€39,389
- Receivables within one year -€15,637
down €15,637 (-63.3%), from €24,713 to €9,076
of which Other amounts receivable: -€11,152
- Cash -€8,459
down €8,459 (-35.3%), from €23,960 to €15,501
mainly Investment in fixed assets (net) (-€68,887) and Trade debts (-€4,544)
- Tax, wage and social debts +€12,382
up €12,382 (+115.3%), from €10,741 to €23,124
of which Taxes: +€12,382
- Reserves +€6,265
up €6,265 (+43.1%), from €14,531 to €20,796
of which Distributable reserves: +€6,265
- Debts after one year +€5,701
up €5,701 (+163.3%), from €3,491 to €9,193
- Current portion of long-term debt +€5,509
up €5,509 (+121.0%), from €4,555 to €10,064
- Trade debts -€4,544
down €4,544 (-11.0%), from €41,409 to €36,865
- Gross operating margin +€17,097
up €17,097 (+73.7%), from €23,197 to €40,295
- Depreciation +€8,137
up €8,137 (+91.2%), from €8,919 to €17,057
- Financial charges +€3,788
up €3,788 (+185.3%), from €2,045 to €5,832
- Financial income -€1,849
down €1,849 (-89.5%), from €2,066 to €218
- Other operating charges -€933
down €933 (-10.3%), from €9,078 to €8,145
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 | €87,127 | €114,596 | +€27,469 | +31.5% |
| Fixed assets | 21/28 | €31,753 | €83,583 | +€51,830 | +163.2% |
| Tangible fixed assets | 22/27 | €22,401 | €74,493 | +€52,093 | +232.5% |
| Plant, machinery and equipment | 23 | €12,326 | €18,967 | +€6,641 | +53.9% |
| Furniture and vehicles | 24 | €2,159 | €41,548 | +€39,389 | +1824.8% |
| Other tangible fixed assets | 26 | €7,916 | €13,978 | +€6,062 | +76.6% |
| Financial fixed assets | 28 | €9,353 | €9,090 | -€263 | -2.8% |
| Current assets | 29/58 | €55,374 | €31,013 | -€24,361 | -44.0% |
| Stocks and contracts in progress | 3 | €5,895 | €5,895 | = | 0.0% |
| Stocks | 30/36 | €5,895 | €5,895 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,713 | €9,076 | -€15,637 | -63.3% |
| Trade receivables | 40 | €8,409 | €3,924 | -€4,486 | -53.3% |
| Other amounts receivable | 41 | €16,304 | €5,152 | -€11,152 | -68.4% |
| Cash at bank and in hand | 54/58 | €23,960 | €15,501 | -€8,459 | -35.3% |
| Deferred charges and accrued income | 490/1 | €807 | €542 | -€265 | -32.8% |
| Total equity and liabilities | 10/49 | €87,127 | €114,596 | +€27,469 | +31.5% |
| Equity | 10/15 | €26,931 | €33,196 | +€6,265 | +23.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,531 | €20,796 | +€6,265 | +43.1% |
| Non-distributable reserves | 130/1 | €211 | €211 | = | 0.0% |
| Reserves not available under the articles | 1311 | €211 | €211 | = | 0.0% |
| Distributable reserves | 133 | €14,320 | €20,585 | +€6,265 | +43.8% |
| Amounts payable | 17/49 | €60,196 | €81,400 | +€21,204 | +35.2% |
| Amounts payable after more than one year | 17 | €3,491 | €9,193 | +€5,701 | +163.3% |
| Financial debts | 170/4 | €3,491 | €9,193 | +€5,701 | +163.3% |
| Amounts payable within one year | 42/48 | €56,705 | €71,679 | +€14,974 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €4,555 | €10,064 | +€5,509 | +121.0% |
| Trade debts | 44 | €41,409 | €36,865 | -€4,544 | -11.0% |
| Suppliers | 440/4 | €41,409 | €36,865 | -€4,544 | -11.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,741 | €23,124 | +€12,382 | +115.3% |
| Taxes | 450/3 | €10,741 | €23,124 | +€12,382 | +115.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €1,626 | +€1,626 | |
| Accrued charges and deferred income | 492/3 | - | €529 | +€529 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,404 | €512 | -€892 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,919 | €17,057 | +€8,137 | +91.2% |
| Other operating charges | 640/8 | €9,078 | €8,145 | -€933 | -10.3% |
| Gross operating margin | 9900 | €23,197 | €40,295 | +€17,097 | +73.7% |
| Operating profit (loss) | 9901 | €3,796 | €14,581 | +€10,785 | +284.1% |
| Financial income | 75/76B | €2,066 | €218 | -€1,849 | -89.5% |
| Recurring financial income | 75 | €2,066 | €218 | -€1,849 | -89.5% |
| Financial charges | 65/66B | €2,045 | €5,832 | +€3,788 | +185.3% |
| Recurring financial charges | 65 | €2,045 | €5,832 | +€3,788 | +185.3% |
| Profit (loss) for the period before taxes | 9903 | €3,818 | €8,966 | +€5,148 | +134.8% |
| Income taxes | 67/77 | €2,401 | €2,701 | +€300 | +12.5% |
| Profit (loss) for the period | 9904 | €1,417 | €6,265 | +€4,848 | +342.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,417 | €6,265 | +€4,848 | +342.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.