ALMEAR: 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.
ALMEAR
Largest movements
- Cash -€9,090
down €9,090 (-98.8%), from €9,205 to €114
mainly Other debts (-€12,208) and Net result for the year (-€3,077)
- Stocks and contracts -€4,883
no longer reported in 2025 (was €4,883)
- Receivables within one year -€1,776
no longer reported in 2025 (was €1,776)
- Tangible fixed assets -€377
down €377 (-11.3%), from €3,351 to €2,973
- Other debts -€12,208
down €12,208 (-95.4%), from €12,792 to €584
- Profit (loss) carried forward -€2,928
down €2,928 (-362.9%), from -€807 to -€3,735
- Trade debts -€1,398
no longer reported in 2025 (was €1,398)
- Tax, wage and social debts +€239
new in 2025: €239
- Turnover -€173,742
down €173,742 (-81.3%), from €213,634 to €39,893
- Purchases and services -€169,533
down €169,533 (-80.2%), from €211,335 to €41,802
- Gross operating margin -€4,208
down €4,208, from €2,299 to -€1,909
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 | €19,382 | €3,088 | -€16,295 | -84.1% |
| Fixed assets | 21/28 | €3,351 | €2,973 | -€377 | -11.3% |
| Tangible fixed assets | 22/27 | €3,351 | €2,973 | -€377 | -11.3% |
| Other tangible fixed assets | 26 | €3,351 | €2,973 | -€377 | -11.3% |
| Current assets | 29/58 | €16,032 | €114 | -€15,918 | -99.3% |
| Stocks and contracts in progress | 3 | €4,883 | - | -€4,883 | |
| Stocks | 30/36 | €4,883 | - | -€4,883 | |
| Amounts receivable within one year | 40/41 | €1,776 | - | -€1,776 | |
| Other amounts receivable | 41 | €1,776 | - | -€1,776 | |
| Cash at bank and in hand | 54/58 | €9,205 | €114 | -€9,090 | -98.8% |
| Deferred charges and accrued income | 490/1 | €168 | - | -€168 | |
| Total equity and liabilities | 10/49 | €19,382 | €3,088 | -€16,295 | -84.1% |
| Equity | 10/15 | €5,193 | €2,265 | -€2,928 | -56.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€807 | -€3,735 | -€2,928 | -362.9% |
| Amounts payable | 17/49 | €14,189 | €823 | -€13,367 | -94.2% |
| Amounts payable within one year | 42/48 | €14,189 | €823 | -€13,367 | -94.2% |
| Trade debts | 44 | €1,398 | - | -€1,398 | |
| Suppliers | 440/4 | €1,398 | - | -€1,398 | |
| Taxes, remuneration and social security | 45 | - | €239 | +€239 | |
| Taxes | 450/3 | - | €239 | +€239 | |
| Other amounts payable | 47/48 | €12,792 | €584 | -€12,208 | -95.4% |
| Turnover | 70 | €213,634 | €39,893 | -€173,742 | -81.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €211,335 | €41,802 | -€169,533 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €377 | +€5 | +1.3% |
| Other operating charges | 640/8 | €1,005 | €548 | -€457 | -45.5% |
| Gross operating margin | 9900 | €2,299 | -€1,909 | -€4,208 | |
| Operating profit (loss) | 9901 | €922 | -€2,834 | -€3,756 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,729 | €242 | -€1,486 | -86.0% |
| Recurring financial charges | 65 | €1,729 | €242 | -€1,486 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | -€807 | -€3,077 | -€2,270 | -281.3% |
| Profit (loss) for the period | 9904 | -€807 | -€3,077 | -€2,270 | -281.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€807 | -€3,077 | -€2,270 | -281.3% |
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 9 October 2026 via checked.be.