ALME: 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.
ALME
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+31.3%), from €5.7m to €7.5m
of which Land and buildings: +€1.6m
- Cash +€185,550
up €185,550 (+139%), from €133,391 to €318,941
mainly Contributions, distributions and other (+€2.0m) and Short-term financial debts (+€495,949)
- Revaluation surpluses +€2.0m
new in 2025: €2.0m
- Debts after one year -€510,988
down €510,988 (-17.3%), from €3.0m to €2.4m
- Short-term financial debts +€495,949
up €495,949 (+8.3%), from €6.0m to €6.5m
- Profit (loss) carried forward -€323,588
down €323,588 (-21.0%), from -€1.5m to -€1.9m
- Tax, wage and social debts +€189,299
up €189,299 (+23.7%), from €797,969 to €987,268
- Other operating charges +€175,794
up €175,794 (+808%), from €21,762 to €197,556
- Gross operating margin +€163,687
up €163,687 (+25.5%), from €642,395 to €806,082
- Taxes +€145,871
up €145,871 (+99.5%), from €146,630 to €292,502
- Financial charges -€127,347
down €127,347 (-31.2%), from €408,604 to €281,257
- Financial income -€34,493
down €34,493 (-99.7%), from €34,604 to €111
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 | €11,988,449 | €13,900,377 | +€1.9m | +15.9% |
| Fixed assets | 21/28 | €5,720,508 | €7,511,049 | +€1.8m | +31.3% |
| Tangible fixed assets | 22/27 | €5,720,508 | €7,511,049 | +€1.8m | +31.3% |
| Land and buildings | 22 | €5,510,973 | €7,118,173 | +€1.6m | +29.2% |
| Plant, machinery and equipment | 23 | €37 | €0 | -€37 | -100% |
| Furniture and vehicles | 24 | €41,465 | €37,092 | -€4,373 | -10.5% |
| Other tangible fixed assets | 26 | €168,033 | €355,784 | +€187,751 | +112% |
| Current assets | 29/58 | €6,267,941 | €6,389,328 | +€121,387 | +1.9% |
| Stocks and contracts in progress | 3 | €6,002,884 | €6,002,884 | = | 0.0% |
| Stocks | 30/36 | €6,002,884 | €6,002,884 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,718 | €0 | -€42,718 | -100% |
| Trade receivables | 40 | €13,500 | €0 | -€13,500 | -100% |
| Other amounts receivable | 41 | €29,218 | €0 | -€29,218 | -100% |
| Current investments | 50/53 | €45,573 | €17,121 | -€28,451 | -62.4% |
| Cash at bank and in hand | 54/58 | €133,391 | €318,941 | +€185,550 | +139% |
| Deferred charges and accrued income | 490/1 | €43,374 | €50,382 | +€7,008 | +16.2% |
| Total equity and liabilities | 10/49 | €11,988,449 | €13,900,377 | +€1.9m | +15.9% |
| Equity | 10/15 | €181,361 | €1,815,828 | +€1.6m | +901% |
| Contributions | 10/11 | €1,318,592 | €1,318,592 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,985,000 | +€2.0m | |
| Reserves | 13 | €406,046 | €379,100 | -€26,946 | -6.6% |
| Tax-exempt reserves | 132 | €404,187 | €377,241 | -€26,946 | -6.7% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,543,277 | -€1,866,865 | -€323,588 | -21.0% |
| Provisions and deferred taxes | 16 | €134,729 | €125,747 | -€8,982 | -6.7% |
| Deferred taxes | 168 | €134,729 | €125,747 | -€8,982 | -6.7% |
| Amounts payable | 17/49 | €11,672,358 | €11,958,802 | +€286,444 | +2.5% |
| Amounts payable after more than one year | 17 | €2,950,402 | €2,439,414 | -€510,988 | -17.3% |
| Financial debts | 170/4 | €2,950,402 | €2,439,414 | -€510,988 | -17.3% |
| Amounts payable within one year | 42/48 | €8,719,614 | €9,515,361 | +€795,747 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €531,470 | €639,922 | +€108,452 | +20.4% |
| Financial debts | 43 | €6,004,051 | €6,500,000 | +€495,949 | +8.3% |
| Credit institutions | 430/8 | €6,004,051 | €6,500,000 | +€495,949 | +8.3% |
| Trade debts | 44 | €192,501 | €93,876 | -€98,625 | -51.2% |
| Suppliers | 440/4 | €192,501 | €93,876 | -€98,625 | -51.2% |
| Taxes, remuneration and social security | 45 | €797,969 | €987,268 | +€189,299 | +23.7% |
| Taxes | 450/3 | €797,969 | €987,268 | +€189,299 | +23.7% |
| Other amounts payable | 47/48 | €1,193,623 | €1,294,295 | +€100,672 | +8.4% |
| Accrued charges and deferred income | 492/3 | €2,343 | €4,028 | +€1,685 | +71.9% |
| Non-recurring operating income | 76A | - | €278,069 | +€278,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413,546 | €394,394 | -€19,152 | -4.6% |
| Other operating charges | 640/8 | €21,762 | €197,556 | +€175,794 | +808% |
| Gross operating margin | 9900 | €642,395 | €806,082 | +€163,687 | +25.5% |
| Operating profit (loss) | 9901 | €207,087 | €214,132 | +€7,045 | +3.4% |
| Financial income | 75/76B | €34,604 | €111 | -€34,493 | -99.7% |
| Recurring financial income | 75 | €34,604 | €111 | -€34,493 | -99.7% |
| Financial charges | 65/66B | €408,604 | €281,257 | -€127,347 | -31.2% |
| Recurring financial charges | 65 | €408,604 | €281,257 | -€127,347 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | -€166,913 | -€67,014 | +€99,899 | +59.9% |
| Transfer from deferred taxes | 780 | €8,982 | €8,982 | = | 0.0% |
| Income taxes | 67/77 | €146,630 | €292,502 | +€145,871 | +99.5% |
| Profit (loss) for the period | 9904 | -€304,561 | -€350,534 | -€45,972 | -15.1% |
| Transfer from tax-exempt reserves | 789 | €26,946 | €26,946 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€277,615 | -€323,588 | -€45,972 | -16.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.