ALMERA: 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.
What changed
ALMERA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€21,343
2024 · €19,686+€1,657
Equity
€986,083
2024 · €964,740+€21,343
Cash
€159,484
2024 · €148,858+€10,626
Balance sheet total
€1.9m
2024 · €3.1m-€1.2m
Largest movements
Assets
- Stocks and contracts -€1.2m
down €1.2m (-71.5%), from €1.6m to €463,888
- Receivables within one year -€42,802
down €42,802 (-5.9%), from €722,586 to €679,784
of which Other amounts receivable: -€34,519
Equity and liabilities
- Advances received -€1.4m
down €1.4m (-100%), from €1.4m to €0
- Short-term financial debts +€187,500
up €187,500, from €0 to €187,500
- Debts after one year -€43,139
down €43,139 (-6.4%), from €678,886 to €635,747
Income statement
- Gross operating margin +€46,087
up €46,087 (+46.6%), from €98,953 to €145,040
- Taxes +€39,825
up €39,825 (+6,681%), from €596 to €40,421
- Other operating charges +€6,557
up €6,557 (+141%), from €4,660 to €11,217
- Financial charges -€6,435
down €6,435 (-50.9%), from €12,646 to €6,210
- Depreciation +€2,568
up €2,568 (+5.2%), from €49,239 to €51,807
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.
Result 2024
€19,686
Gross operating margin
+€46,087
Staff costs
-€1,954
Depreciation
-€2,568
Other operating charges
-€6,557
Financial income
-€0
Financial charges
+€6,435
Taxes
-€39,825
Deferred taxes and other
+€38
Result 2025
€21,343
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€74,684
Investment
-€55,561
Financing
+€140,872
Cash 2024
€148,858
From operations (derived)
-€74,684
Net result for the year
+€21,343
Depreciation
+€51,807
Stocks and contracts
+€1.2m
Receivables within one year
+€42,802
Smaller working-capital items
+€312
Trade debts
-€3,656
Tax, wage and social debts
+€10,657
Advances received
-€1.4m
Other debts
-€3,714
Investment (derived)
-€55,561
Investment in fixed assets (net)
-€55,561
Financing
+€140,872
Debts after one year
-€43,139
Current portion of long-term debt
-€3,489
Short-term financial debts
+€187,500
Cash 2025
€159,484
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,109,450 | €1,918,798 | -€1.2m | -38.3% |
| Fixed assets | 21/28 | €601,981 | €605,735 | +€3,754 | +0.6% |
| Tangible fixed assets | 22/27 | €601,981 | €605,735 | +€3,754 | +0.6% |
| Land and buildings | 22 | €588,435 | €577,883 | -€10,552 | -1.8% |
| Furniture and vehicles | 24 | €13,546 | €5,477 | -€8,069 | -59.6% |
| Assets under construction and advance payments | 27 | - | €22,375 | +€22,375 | |
| Current assets | 29/58 | €2,507,469 | €1,313,063 | -€1.2m | -47.6% |
| Stocks and contracts in progress | 3 | €1,625,140 | €463,888 | -€1.2m | -71.5% |
| Stocks | 30/36 | €1,625,140 | €463,888 | -€1.2m | -71.5% |
| Amounts receivable within one year | 40/41 | €722,586 | €679,784 | -€42,802 | -5.9% |
| Trade receivables | 40 | €66,363 | €58,080 | -€8,283 | -12.5% |
| Other amounts receivable | 41 | €656,223 | €621,704 | -€34,519 | -5.3% |
| Cash at bank and in hand | 54/58 | €148,858 | €159,484 | +€10,626 | +7.1% |
| Deferred charges and accrued income | 490/1 | €10,886 | €9,907 | -€979 | -9.0% |
| Total equity and liabilities | 10/49 | €3,109,450 | €1,918,798 | -€1.2m | -38.3% |
| Equity | 10/15 | €964,740 | €986,083 | +€21,343 | +2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €952,340 | €973,683 | +€21,343 | +2.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €138,009 | €136,009 | -€2,000 | -1.4% |
| Distributable reserves | 133 | €814,331 | €837,674 | +€23,343 | +2.9% |
| Provisions and deferred taxes | 16 | €23,870 | €23,203 | -€667 | -2.8% |
| Deferred taxes | 168 | €23,870 | €23,203 | -€667 | -2.8% |
| Amounts payable | 17/49 | €2,120,841 | €909,512 | -€1.2m | -57.1% |
| Amounts payable after more than one year | 17 | €678,886 | €635,747 | -€43,139 | -6.4% |
| Financial debts | 170/4 | €678,886 | €635,747 | -€43,139 | -6.4% |
| Amounts payable within one year | 42/48 | €1,441,954 | €273,765 | -€1.2m | -81.0% |
| Current portion of amounts payable after more than one year | 42 | €46,628 | €43,139 | -€3,489 | -7.5% |
| Financial debts | 43 | €0 | €187,500 | +€187,500 | |
| Credit institutions | 430/8 | €0 | €187,500 | +€187,500 | |
| Trade debts | 44 | €13,183 | €9,527 | -€3,656 | -27.7% |
| Suppliers | 440/4 | €13,183 | €9,527 | -€3,656 | -27.7% |
| Advances received on contracts in progress | 46 | €1,355,488 | €0 | -€1.4m | -100% |
| Taxes, remuneration and social security | 45 | €14,980 | €25,637 | +€10,657 | +71.1% |
| Taxes | 450/3 | €12,673 | €22,944 | +€10,271 | +81.0% |
| Remuneration and social security | 454/9 | €2,307 | €2,694 | +€387 | +16.8% |
| Other amounts payable | 47/48 | €11,675 | €7,961 | -€3,714 | -31.8% |
| Non-recurring operating income | 76A | - | €67,500 | +€67,500 | |
| Remuneration, social security and pensions | 62 | €12,754 | €14,708 | +€1,954 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,239 | €51,807 | +€2,568 | +5.2% |
| Other operating charges | 640/8 | €4,660 | €11,217 | +€6,557 | +141% |
| Gross operating margin | 9900 | €98,953 | €145,040 | +€46,087 | +46.6% |
| Operating profit (loss) | 9901 | €32,300 | €67,308 | +€35,008 | +108% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €12,646 | €6,210 | -€6,435 | -50.9% |
| Recurring financial charges | 65 | €12,646 | €6,210 | -€6,435 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €19,654 | €61,098 | +€41,444 | +211% |
| Transfer from deferred taxes | 780 | €629 | €667 | +€38 | +6.1% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €596 | €40,421 | +€39,825 | +6,681% |
| Profit (loss) for the period | 9904 | €19,686 | €21,343 | +€1,657 | +8.4% |
| Transfer from tax-exempt reserves | 789 | €1,886 | €2,000 | +€114 | +6.1% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €21,572 | €23,343 | +€1,771 | +8.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.