ALMEGAMI: 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.
ALMEGAMI
Largest movements
- Tangible fixed assets +€247,824
up €247,824 (+20.4%), from €1.2m to €1.5m
of which Land and buildings: +€165,611
- Receivables within one year +€101,281
up €101,281 (+102.5%), from €98,777 to €200,058
- Cash +€32,589
up €32,589 (+266.3%), from €12,239 to €44,828
mainly Other debts (+€230,036) and Advances received (+€120,000)
- Other debts +€230,036
up €230,036 (+41.8%), from €549,887 to €779,923
- Advances received +€120,000
up €120,000 (+2842.9%), from €4,221 to €124,221
- Profit (loss) carried forward +€58,024
up €58,024 (+1586.2%), from €3,658 to €61,682
- Debts after one year -€36,972
down €36,972 (-5.7%), from €648,929 to €611,957
- Gross operating margin +€66,474
up €66,474 (+98.3%), from €67,597 to €134,071
- Depreciation +€13,405
up €13,405 (+30.0%), from €44,705 to €58,110
- Financial charges +€2,631
up €2,631 (+24.6%), from €10,675 to €13,306
- Other operating charges +€2,548
up €2,548 (+598.1%), from €426 to €2,974
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 | €1,326,144 | €1,707,838 | +€381,694 | +28.8% |
| Fixed assets | 21/28 | €1,215,128 | €1,462,952 | +€247,824 | +20.4% |
| Tangible fixed assets | 22/27 | €1,213,413 | €1,461,237 | +€247,824 | +20.4% |
| Land and buildings | 22 | €1,181,419 | €1,347,030 | +€165,611 | +14.0% |
| Plant, machinery and equipment | 23 | €31,994 | €114,207 | +€82,213 | +257.0% |
| Financial fixed assets | 28 | €1,715 | €1,715 | = | 0.0% |
| Current assets | 29/58 | €111,016 | €244,886 | +€133,870 | +120.6% |
| Amounts receivable within one year | 40/41 | €98,777 | €200,058 | +€101,281 | +102.5% |
| Trade receivables | 40 | €98,777 | €200,058 | +€101,281 | +102.5% |
| Cash at bank and in hand | 54/58 | €12,239 | €44,828 | +€32,589 | +266.3% |
| Total equity and liabilities | 10/49 | €1,326,144 | €1,707,838 | +€381,694 | +28.8% |
| Equity | 10/15 | €8,658 | €66,682 | +€58,024 | +670.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,658 | €61,682 | +€58,024 | +1586.2% |
| Amounts payable | 17/49 | €1,317,486 | €1,641,156 | +€323,670 | +24.6% |
| Amounts payable after more than one year | 17 | €648,929 | €611,957 | -€36,972 | -5.7% |
| Financial debts | 170/4 | €648,929 | €611,957 | -€36,972 | -5.7% |
| Amounts payable within one year | 42/48 | €668,557 | €1,029,199 | +€360,642 | +53.9% |
| Current portion of amounts payable after more than one year | 42 | €36,424 | €36,972 | +€548 | +1.5% |
| Trade debts | 44 | €74,680 | €81,542 | +€6,862 | +9.2% |
| Suppliers | 440/4 | €74,680 | €81,542 | +€6,862 | +9.2% |
| Advances received on contracts in progress | 46 | €4,221 | €124,221 | +€120,000 | +2842.9% |
| Taxes, remuneration and social security | 45 | €3,345 | €6,541 | +€3,196 | +95.5% |
| Taxes | 450/3 | €3,345 | €6,541 | +€3,196 | +95.5% |
| Other amounts payable | 47/48 | €549,887 | €779,923 | +€230,036 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,705 | €58,110 | +€13,405 | +30.0% |
| Other operating charges | 640/8 | €426 | €2,974 | +€2,548 | +598.1% |
| Gross operating margin | 9900 | €67,597 | €134,071 | +€66,474 | +98.3% |
| Operating profit (loss) | 9901 | €22,466 | €72,987 | +€50,521 | +224.9% |
| Financial charges | 65/66B | €10,675 | €13,306 | +€2,631 | +24.6% |
| Recurring financial charges | 65 | €10,675 | €13,306 | +€2,631 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €11,791 | €59,681 | +€47,890 | +406.2% |
| Income taxes | 67/77 | €1,220 | €1,657 | +€437 | +35.8% |
| Profit (loss) for the period | 9904 | €10,571 | €58,024 | +€47,453 | +448.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,571 | €58,024 | +€47,453 | +448.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.