ALMER CONSULTANCY: 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.
ALMER CONSULTANCY
Largest movements
- Tangible fixed assets +€625,614
up €625,614 (+1,279%), from €48,921 to €674,535
of which Land and buildings: +€660,648
- Receivables after one year -€260,337
down €260,337 (-54.3%), from €479,347 to €219,011
- Financial fixed assets +€233,000
up €233,000 (+186%), from €125,000 to €358,000
- Receivables within one year +€31,936
up €31,936 (+35.1%), from €90,909 to €122,845
- Deferred charges and accrued income +€17,381
up €17,381 (+223%), from €7,795 to €25,176
- Debts after one year +€487,033
up €487,033 (+1,671%), from €29,139 to €516,172
- Other debts +€135,212
up €135,212 (+122%), from €110,762 to €245,974
- Short-term financial debts +€100,000
up €100,000 (+20.0%), from €500,000 to €600,000
- Reserves -€56,532
down €56,532 (-99.1%), from €57,068 to €536
- Gross operating margin +€156,995
up €156,995 (+159%), from €98,682 to €255,677
- Taxes +€30,421
up €30,421 (+195%), from €15,579 to €46,000
- Financial charges +€11,925
up €11,925 (+47.9%), from €24,913 to €36,838
- Financial income -€5,674
down €5,674 (-30.2%), from €18,780 to €13,107
- Depreciation +€5,528
up €5,528 (+17.2%), from €32,159 to €37,687
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 | €800,609 | €1,464,607 | +€663,998 | +82.9% |
| Fixed assets | 21/28 | €173,921 | €1,032,535 | +€858,614 | +494% |
| Tangible fixed assets | 22/27 | €48,921 | €674,535 | +€625,614 | +1,279% |
| Land and buildings | 22 | - | €660,648 | +€660,648 | |
| Plant, machinery and equipment | 23 | - | €8,260 | +€8,260 | |
| Furniture and vehicles | 24 | €48,921 | €5,627 | -€43,294 | -88.5% |
| Financial fixed assets | 28 | €125,000 | €358,000 | +€233,000 | +186% |
| Current assets | 29/58 | €626,688 | €432,072 | -€194,616 | -31.1% |
| Amounts receivable after more than one year | 29 | €479,347 | €219,011 | -€260,337 | -54.3% |
| Other amounts receivable | 291 | €479,347 | €219,011 | -€260,337 | -54.3% |
| Amounts receivable within one year | 40/41 | €90,909 | €122,845 | +€31,936 | +35.1% |
| Trade receivables | 40 | €90,909 | €122,845 | +€31,936 | +35.1% |
| Cash at bank and in hand | 54/58 | €48,636 | €65,040 | +€16,404 | +33.7% |
| Deferred charges and accrued income | 490/1 | €7,795 | €25,176 | +€17,381 | +223% |
| Total equity and liabilities | 10/49 | €800,609 | €1,464,607 | +€663,998 | +82.9% |
| Equity | 10/15 | €77,068 | €20,536 | -€56,532 | -73.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €57,068 | €536 | -€56,532 | -99.1% |
| Distributable reserves | 133 | €57,068 | €536 | -€56,532 | -99.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €723,541 | €1,444,071 | +€720,530 | +99.6% |
| Amounts payable after more than one year | 17 | €29,139 | €516,172 | +€487,033 | +1,671% |
| Financial debts | 170/4 | €29,139 | €516,172 | +€487,033 | +1,671% |
| Amounts payable within one year | 42/48 | €688,438 | €922,779 | +€234,341 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €26,399 | €19,920 | -€6,479 | -24.5% |
| Financial debts | 43 | €500,000 | €600,000 | +€100,000 | +20.0% |
| Credit institutions | 430/8 | €500,000 | €600,000 | +€100,000 | +20.0% |
| Trade debts | 44 | €654 | €8,212 | +€7,558 | +1,156% |
| Suppliers | 440/4 | €654 | €8,212 | +€7,558 | +1,156% |
| Taxes, remuneration and social security | 45 | €50,623 | €48,673 | -€1,951 | -3.9% |
| Taxes | 450/3 | €43,623 | €44,773 | +€1,149 | +2.6% |
| Remuneration and social security | 454/9 | €7,000 | €3,900 | -€3,100 | -44.3% |
| Other amounts payable | 47/48 | €110,762 | €245,974 | +€135,212 | +122% |
| Accrued charges and deferred income | 492/3 | €5,964 | €5,119 | -€844 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,159 | €37,687 | +€5,528 | +17.2% |
| Other operating charges | 640/8 | €1,208 | €1,790 | +€583 | +48.3% |
| Gross operating margin | 9900 | €98,682 | €255,677 | +€156,995 | +159% |
| Operating profit (loss) | 9901 | €65,315 | €216,200 | +€150,885 | +231% |
| Financial income | 75/76B | €18,780 | €13,107 | -€5,674 | -30.2% |
| Recurring financial income | 75 | €18,780 | €13,107 | -€5,674 | -30.2% |
| Financial charges | 65/66B | €24,913 | €36,838 | +€11,925 | +47.9% |
| Recurring financial charges | 65 | €24,913 | €36,838 | +€11,925 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €59,182 | €192,468 | +€133,286 | +225% |
| Income taxes | 67/77 | €15,579 | €46,000 | +€30,421 | +195% |
| Profit (loss) for the period | 9904 | €43,602 | €146,468 | +€102,866 | +236% |
| Profit (loss) for the period to be appropriated | 9905 | €43,602 | €146,468 | +€102,866 | +236% |
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 23 October 2026 via checked.be.