ALMEVAN: 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.
ALMEVAN
Largest movements
- Receivables within one year -€221,447
down €221,447 (-63.7%), from €347,856 to €126,409
of which Trade receivables: -€192,573
- Tangible fixed assets +€40,476
up €40,476 (+32.7%), from €123,752 to €164,228
of which Furniture and vehicles: +€48,602
- Cash +€31,485
up €31,485 (+11.6%), from €270,956 to €302,441
mainly Other debts (+€272,241) and Net result for the year (+€230,205)
- Other debts +€272,241
up €272,241 (+152%), from €179,477 to €451,718
- Profit (loss) carried forward -€272,054
down €272,054 (-98.1%), from €277,259 to €5,205
- Trade debts -€102,204
down €102,204 (-74.1%), from €137,980 to €35,776
- Tax, wage and social debts -€51,702
down €51,702 (-91.8%), from €56,297 to €4,595
- Gross operating margin +€39,380
up €39,380 (+9.8%), from €402,617 to €441,997
- Financial charges +€25,729
up €25,729 (+37.5%), from €68,644 to €94,373
- Depreciation +€5,274
up €5,274 (+14.9%), from €35,451 to €40,725
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 | €744,595 | €593,629 | -€150,965 | -20.3% |
| Fixed assets | 21/28 | €123,752 | €164,228 | +€40,476 | +32.7% |
| Tangible fixed assets | 22/27 | €123,752 | €164,228 | +€40,476 | +32.7% |
| Land and buildings | 22 | €58,442 | €53,108 | -€5,333 | -9.1% |
| Furniture and vehicles | 24 | €49,627 | €98,229 | +€48,602 | +97.9% |
| Other tangible fixed assets | 26 | €15,684 | €12,890 | -€2,793 | -17.8% |
| Current assets | 29/58 | €620,842 | €429,401 | -€191,441 | -30.8% |
| Amounts receivable within one year | 40/41 | €347,856 | €126,409 | -€221,447 | -63.7% |
| Trade receivables | 40 | €313,722 | €121,150 | -€192,573 | -61.4% |
| Other amounts receivable | 41 | €34,134 | €5,259 | -€28,875 | -84.6% |
| Cash at bank and in hand | 54/58 | €270,956 | €302,441 | +€31,485 | +11.6% |
| Deferred charges and accrued income | 490/1 | €2,030 | €552 | -€1,478 | -72.8% |
| Total equity and liabilities | 10/49 | €744,595 | €593,629 | -€150,965 | -20.3% |
| Equity | 10/15 | €297,719 | €25,665 | -€272,054 | -91.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,259 | €5,205 | -€272,054 | -98.1% |
| Provisions and deferred taxes | 16 | €73,006 | €75,710 | +€2,704 | +3.7% |
| Provisions for liabilities and charges | 160/5 | €73,006 | €75,710 | +€2,704 | +3.7% |
| Other liabilities and charges | 164/5 | €73,006 | €75,710 | +€2,704 | +3.7% |
| Amounts payable | 17/49 | €373,869 | €492,254 | +€118,385 | +31.7% |
| Amounts payable within one year | 42/48 | €373,753 | €492,088 | +€118,335 | +31.7% |
| Trade debts | 44 | €137,980 | €35,776 | -€102,204 | -74.1% |
| Suppliers | 440/4 | €137,980 | €35,776 | -€102,204 | -74.1% |
| Taxes, remuneration and social security | 45 | €56,297 | €4,595 | -€51,702 | -91.8% |
| Taxes | 450/3 | €56,297 | €4,595 | -€51,702 | -91.8% |
| Other amounts payable | 47/48 | €179,477 | €451,718 | +€272,241 | +152% |
| Accrued charges and deferred income | 492/3 | €116 | €166 | +€49 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,451 | €40,725 | +€5,274 | +14.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,674 | €2,704 | +€4,379 | |
| Other operating charges | 640/8 | €1,848 | €1,593 | -€254 | -13.8% |
| Gross operating margin | 9900 | €402,617 | €441,997 | +€39,380 | +9.8% |
| Operating profit (loss) | 9901 | €366,992 | €396,974 | +€29,982 | +8.2% |
| Financial income | 75/76B | €5,780 | €2,867 | -€2,912 | -50.4% |
| Recurring financial income | 75 | €5,780 | €2,867 | -€2,912 | -50.4% |
| Financial charges | 65/66B | €68,644 | €94,373 | +€25,729 | +37.5% |
| Recurring financial charges | 65 | €68,644 | €94,373 | +€25,729 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €304,128 | €305,468 | +€1,341 | +0.4% |
| Income taxes | 67/77 | €74,012 | €75,263 | +€1,251 | +1.7% |
| Profit (loss) for the period | 9904 | €230,115 | €230,205 | +€90 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €230,115 | €230,205 | +€90 | 0.0% |
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 14 October 2026 via checked.be.