ALMAX Consulting: 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.
ALMAX Consulting
Largest movements
- Cash +€78,264
up €78,264 (+2,985%), from €2,622 to €80,886
mainly Current investments (+€48,000) and Net result for the year (+€25,962)
- Current investments -€48,000
no longer reported in 2025 (was €48,000)
- Tangible fixed assets -€2,608
down €2,608 (-11.3%), from €23,083 to €20,475
of which Land and buildings: -€2,250
- Receivables within one year +€1,745
up €1,745 (+13.1%), from €13,292 to €15,036
of which Other amounts receivable: +€2,320
- Deferred charges and accrued income +€1,744
up €1,744, from €0 to €1,744
- Reserves +€25,129
up €25,129 (+45.8%), from €54,850 to €79,979
- Tax, wage and social debts +€7,963
up €7,963 (+108%), from €7,378 to €15,341
- Debts after one year -€3,458
down €3,458 (-23.1%), from €14,938 to €11,480
- Trade debts +€1,678
up €1,678, from €0 to €1,678
- Other operating charges -€5,248
down €5,248 (-95.8%), from €5,476 to €228
- Depreciation +€2,126
up €2,126 (+441%), from €482 to €2,608
- Gross operating margin -€938
down €938 (-2.4%), from €38,354 to €37,417
- Financial charges +€643
up €643 (+166%), from €387 to €1,030
- Taxes +€534
up €534 (+7.2%), from €7,428 to €7,963
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 | €86,996 | €118,141 | +€31,145 | +35.8% |
| Fixed assets | 21/28 | €23,083 | €20,475 | -€2,608 | -11.3% |
| Tangible fixed assets | 22/27 | €23,083 | €20,475 | -€2,608 | -11.3% |
| Land and buildings | 22 | €22,377 | €20,127 | -€2,250 | -10.1% |
| Furniture and vehicles | 24 | €706 | €348 | -€358 | -50.7% |
| Current assets | 29/58 | €63,914 | €97,666 | +€33,753 | +52.8% |
| Amounts receivable within one year | 40/41 | €13,292 | €15,036 | +€1,745 | +13.1% |
| Trade receivables | 40 | €12,844 | €12,269 | -€575 | -4.5% |
| Other amounts receivable | 41 | €447 | €2,767 | +€2,320 | +518% |
| Current investments | 50/53 | €48,000 | - | -€48,000 | |
| Cash at bank and in hand | 54/58 | €2,622 | €80,886 | +€78,264 | +2,985% |
| Deferred charges and accrued income | 490/1 | €0 | €1,744 | +€1,744 | |
| Total equity and liabilities | 10/49 | €86,996 | €118,141 | +€31,145 | +35.8% |
| Equity | 10/15 | €59,850 | €84,979 | +€25,129 | +42.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,850 | €79,979 | +€25,129 | +45.8% |
| Distributable reserves | 133 | €54,850 | €79,979 | +€25,129 | +45.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,146 | €33,162 | +€6,016 | +22.2% |
| Amounts payable after more than one year | 17 | €14,938 | €11,480 | -€3,458 | -23.1% |
| Financial debts | 170/4 | €14,938 | €11,480 | -€3,458 | -23.1% |
| Amounts payable within one year | 42/48 | €12,208 | €21,682 | +€9,474 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | €3,062 | €3,458 | +€396 | +12.9% |
| Trade debts | 44 | €0 | €1,678 | +€1,678 | |
| Suppliers | 440/4 | €0 | €1,678 | +€1,678 | |
| Taxes, remuneration and social security | 45 | €7,378 | €15,341 | +€7,963 | +108% |
| Taxes | 450/3 | €7,378 | €15,341 | +€7,963 | +108% |
| Other amounts payable | 47/48 | €1,768 | €1,205 | -€563 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €2,608 | +€2,126 | +441% |
| Other operating charges | 640/8 | €5,476 | €228 | -€5,248 | -95.8% |
| Gross operating margin | 9900 | €38,354 | €37,417 | -€938 | -2.4% |
| Operating profit (loss) | 9901 | €32,397 | €34,581 | +€2,184 | +6.7% |
| Financial income | 75/76B | €99 | €374 | +€275 | +277% |
| Recurring financial income | 75 | €99 | €374 | +€275 | +277% |
| Financial charges | 65/66B | €387 | €1,030 | +€643 | +166% |
| Recurring financial charges | 65 | €387 | €1,030 | +€643 | +166% |
| Profit (loss) for the period before taxes | 9903 | €32,109 | €33,924 | +€1,815 | +5.7% |
| Income taxes | 67/77 | €7,428 | €7,963 | +€534 | +7.2% |
| Profit (loss) for the period | 9904 | €24,681 | €25,962 | +€1,281 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,681 | €25,962 | +€1,281 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.