ALMEGA: 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.
ALMEGA
Largest movements
- Receivables within one year +€150,852
up €150,852 (+360%), from €41,881 to €192,733
of which Trade receivables: +€159,417
- Cash +€13,110
up €13,110 (+16.6%), from €79,041 to €92,151
mainly Trade debts (+€150,280) and Net result for the year (+€45,263)
- Trade debts +€150,280
up €150,280 (+8,042%), from €1,869 to €152,148
- Other debts +€14,153
up €14,153 (+38.9%), from €36,410 to €50,562
- Tax, wage and social debts +€3,681
new in 2025: €3,681
- Profit (loss) carried forward -€3,311
no longer reported in 2025 (was €3,311)
- Gross operating margin +€12,676
up €12,676 (+25.7%), from €49,324 to €62,000
- Taxes +€2,581
up €2,581 (+19.9%), from €13,002 to €15,583
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 | €122,949 | €286,442 | +€163,493 | +133% |
| Fixed assets | 21/28 | €1,026 | €478 | -€548 | -53.4% |
| Tangible fixed assets | 22/27 | €1,001 | €453 | -€548 | -54.8% |
| Furniture and vehicles | 24 | €1,001 | €453 | -€548 | -54.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €121,923 | €285,965 | +€164,042 | +135% |
| Amounts receivable within one year | 40/41 | €41,881 | €192,733 | +€150,852 | +360% |
| Trade receivables | 40 | €28,626 | €188,043 | +€159,417 | +557% |
| Other amounts receivable | 41 | €13,254 | €4,690 | -€8,564 | -64.6% |
| Cash at bank and in hand | 54/58 | €79,041 | €92,151 | +€13,110 | +16.6% |
| Deferred charges and accrued income | 490/1 | €1,001 | €1,081 | +€80 | +8.0% |
| Total equity and liabilities | 10/49 | €122,949 | €286,442 | +€163,493 | +133% |
| Equity | 10/15 | €84,671 | €80,051 | -€4,620 | -5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,160 | €73,851 | -€1,309 | -1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,300 | €71,991 | -€1,309 | -1.8% |
| Profit (loss) carried forward | 14 | €3,311 | - | -€3,311 | |
| Amounts payable | 17/49 | €38,278 | €206,392 | +€168,113 | +439% |
| Amounts payable within one year | 42/48 | €38,278 | €206,392 | +€168,113 | +439% |
| Trade debts | 44 | €1,869 | €152,148 | +€150,280 | +8,042% |
| Suppliers | 440/4 | €1,869 | €152,148 | +€150,280 | +8,042% |
| Taxes, remuneration and social security | 45 | - | €3,681 | +€3,681 | |
| Remuneration and social security | 454/9 | - | €3,681 | +€3,681 | |
| Other amounts payable | 47/48 | €36,410 | €50,562 | +€14,153 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €642 | €548 | -€93 | -14.5% |
| Other operating charges | 640/8 | €749 | €773 | +€24 | +3.1% |
| Gross operating margin | 9900 | €49,324 | €62,000 | +€12,676 | +25.7% |
| Operating profit (loss) | 9901 | €47,933 | €60,679 | +€12,746 | +26.6% |
| Financial income | 75/76B | €205 | €352 | +€148 | +72.1% |
| Recurring financial income | 75 | €205 | €352 | +€148 | +72.1% |
| Financial charges | 65/66B | €176 | €185 | +€10 | +5.5% |
| Recurring financial charges | 65 | €176 | €185 | +€10 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €47,962 | €60,846 | +€12,884 | +26.9% |
| Income taxes | 67/77 | €13,002 | €15,583 | +€2,581 | +19.9% |
| Profit (loss) for the period | 9904 | €34,960 | €45,263 | +€10,303 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,960 | €45,263 | +€10,303 | +29.5% |
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 17 October 2026 via checked.be.