ALMAX CONCEPT: 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.
ALMAX CONCEPT
Largest movements
- Stocks and contracts +€26,289
up €26,289 (+542.5%), from €4,846 to €31,134
- Cash +€16,029
up €16,029 (+78.8%), from €20,350 to €36,379
mainly Tax, wage and social debts (+€52,722) and Net result for the year (+€45,275)
- Financial fixed assets +€10,546
up €10,546 (+23.5%), from €44,932 to €55,478
- Deferred charges and accrued income +€8,021
up €8,021 (+668.4%), from €1,200 to €9,221
- Receivables within one year +€6,598
up €6,598 (+2.1%), from €319,610 to €326,207
of which Other amounts receivable: +€29,223
- Tax, wage and social debts +€52,722
up €52,722 (+61.6%), from €85,638 to €138,359
of which Remuneration and social security: +€29,948
- Reserves +€45,275
up €45,275 (+31.4%), from €144,192 to €189,467
- Other debts -€15,979
down €15,979 (-42.4%), from €37,689 to €21,709
- Trade debts -€6,385
down €6,385 (-5.9%), from €108,698 to €102,312
- Gross operating margin -€158,239
down €158,239 (-47.9%), from €330,146 to €171,908
- Staff costs -€34,261
down €34,261 (-28.0%), from €122,302 to €88,042
- Taxes -€28,188
down €28,188 (-56.6%), from €49,774 to €21,586
- Other operating charges +€6,976
up €6,976 (+853.1%), from €818 to €7,793
- Financial income +€6,699
up €6,699 (+107.7%), from €6,222 to €12,922
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 | €410,120 | €485,401 | +€75,282 | +18.4% |
| Fixed assets | 21/28 | €64,114 | €82,459 | +€18,345 | +28.6% |
| Intangible fixed assets | 21 | - | €1,446 | +€1,446 | |
| Tangible fixed assets | 22/27 | €19,182 | €25,536 | +€6,354 | +33.1% |
| Plant, machinery and equipment | 23 | €3,985 | €5,585 | +€1,599 | +40.1% |
| Furniture and vehicles | 24 | €2,984 | €9,123 | +€6,139 | +205.7% |
| Other tangible fixed assets | 26 | €12,213 | €10,828 | -€1,385 | -11.3% |
| Financial fixed assets | 28 | €44,932 | €55,478 | +€10,546 | +23.5% |
| Current assets | 29/58 | €346,006 | €402,942 | +€56,936 | +16.5% |
| Stocks and contracts in progress | 3 | €4,846 | €31,134 | +€26,289 | +542.5% |
| Stocks | 30/36 | €4,846 | €31,134 | +€26,289 | +542.5% |
| Amounts receivable within one year | 40/41 | €319,610 | €326,207 | +€6,598 | +2.1% |
| Trade receivables | 40 | €95,849 | €73,224 | -€22,625 | -23.6% |
| Other amounts receivable | 41 | €223,760 | €252,984 | +€29,223 | +13.1% |
| Cash at bank and in hand | 54/58 | €20,350 | €36,379 | +€16,029 | +78.8% |
| Deferred charges and accrued income | 490/1 | €1,200 | €9,221 | +€8,021 | +668.4% |
| Total equity and liabilities | 10/49 | €410,120 | €485,401 | +€75,282 | +18.4% |
| Equity | 10/15 | €147,192 | €192,467 | +€45,275 | +30.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €144,192 | €189,467 | +€45,275 | +31.4% |
| Distributable reserves | 133 | €144,192 | €189,467 | +€45,275 | +31.4% |
| Amounts payable | 17/49 | €262,928 | €292,934 | +€30,007 | +11.4% |
| Amounts payable after more than one year | 17 | €21,959 | €18,712 | -€3,247 | -14.8% |
| Financial debts | 170/4 | €21,959 | €18,712 | -€3,247 | -14.8% |
| Amounts payable within one year | 42/48 | €239,934 | €273,188 | +€33,254 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €7,909 | €10,807 | +€2,897 | +36.6% |
| Trade debts | 44 | €108,698 | €102,312 | -€6,385 | -5.9% |
| Suppliers | 440/4 | €108,698 | €102,312 | -€6,385 | -5.9% |
| Taxes, remuneration and social security | 45 | €85,638 | €138,359 | +€52,722 | +61.6% |
| Taxes | 450/3 | €58,288 | €81,061 | +€22,774 | +39.1% |
| Remuneration and social security | 454/9 | €27,350 | €57,298 | +€29,948 | +109.5% |
| Other amounts payable | 47/48 | €37,689 | €21,709 | -€15,979 | -42.4% |
| Accrued charges and deferred income | 492/3 | €1,035 | €1,035 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €122,302 | €88,042 | -€34,261 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,417 | €7,800 | -€2,617 | -25.1% |
| Other operating charges | 640/8 | €818 | €7,793 | +€6,976 | +853.1% |
| Non-recurring operating charges | 66A | €3,800 | €7,107 | +€3,308 | +87.1% |
| Gross operating margin | 9900 | €330,146 | €171,908 | -€158,239 | -47.9% |
| Operating profit (loss) | 9901 | €192,809 | €61,165 | -€131,644 | -68.3% |
| Financial income | 75/76B | €6,222 | €12,922 | +€6,699 | +107.7% |
| Recurring financial income | 75 | €6,222 | €12,922 | +€6,699 | +107.7% |
| Financial charges | 65/66B | €5,066 | €7,226 | +€2,160 | +42.6% |
| Recurring financial charges | 65 | €4,873 | €5,424 | +€551 | +11.3% |
| Non-recurring financial charges | 66B | €192 | €1,802 | +€1,609 | +836.0% |
| Profit (loss) for the period before taxes | 9903 | €193,966 | €66,861 | -€127,105 | -65.5% |
| Income taxes | 67/77 | €49,774 | €21,586 | -€28,188 | -56.6% |
| Profit (loss) for the period | 9904 | €144,192 | €45,275 | -€98,917 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €144,192 | €45,275 | -€98,917 | -68.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.