ALMEYE & C°: 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.
ALMEYE & C°
Largest movements
- Cash +€128,967
up €128,967 (+37.1%), from €347,561 to €476,527
mainly Debts after one year (+€220,000) and Accrued charges and deferred income (+€80,349)
- Deferred charges and accrued income +€53,051
up €53,051 (+71.8%), from €73,906 to €126,957
- Receivables within one year +€21,031
up €21,031 (+8.4%), from €251,203 to €272,233
of which Trade receivables: +€28,050
- Tangible fixed assets -€12,305
down €12,305 (-55.1%), from €22,322 to €10,017
of which Furniture and vehicles: -€7,430
- Debts after one year +€220,000
new in 2025: €220,000
- Accrued charges and deferred income +€80,349
up €80,349 (+239%), from €33,560 to €113,909
- Advances received -€58,340
down €58,340 (-11.1%), from €527,927 to €469,587
- Current portion of long-term debt -€45,510
no longer reported in 2025 (was €45,510)
- Profit (loss) carried forward +€38,748
up €38,748 (+97.1%), from -€39,886 to -€1,138
- Gross operating margin -€126,294
down €126,294 (-52.8%), from €239,086 to €112,793
- Taxes +€13,334
new in 2025: €13,334
- Financial income +€11,109
up €11,109 (+6,764%), from €164 to €11,273
- Depreciation -€5,033
down €5,033 (-29.0%), from €17,338 to €12,305
- Financial charges -€3,380
down €3,380 (-46.6%), from €7,251 to €3,871
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 | €721,507 | €921,348 | +€199,840 | +27.7% |
| Fixed assets | 21/28 | €33,572 | €21,267 | -€12,305 | -36.7% |
| Tangible fixed assets | 22/27 | €22,322 | €10,017 | -€12,305 | -55.1% |
| Plant, machinery and equipment | 23 | €10,907 | €6,032 | -€4,876 | -44.7% |
| Furniture and vehicles | 24 | €11,415 | €3,985 | -€7,430 | -65.1% |
| Financial fixed assets | 28 | €11,250 | €11,250 | = | 0.0% |
| Current assets | 29/58 | €687,935 | €900,081 | +€212,146 | +30.8% |
| Stocks and contracts in progress | 3 | €15,266 | €24,363 | +€9,097 | +59.6% |
| Stocks | 30/36 | €15,266 | €24,363 | +€9,097 | +59.6% |
| Amounts receivable within one year | 40/41 | €251,203 | €272,233 | +€21,031 | +8.4% |
| Trade receivables | 40 | €150,693 | €178,742 | +€28,050 | +18.6% |
| Other amounts receivable | 41 | €100,510 | €93,491 | -€7,019 | -7.0% |
| Cash at bank and in hand | 54/58 | €347,561 | €476,527 | +€128,967 | +37.1% |
| Deferred charges and accrued income | 490/1 | €73,906 | €126,957 | +€53,051 | +71.8% |
| Total equity and liabilities | 10/49 | €721,507 | €921,348 | +€199,840 | +27.7% |
| Equity | 10/15 | -€731 | €38,017 | +€38,748 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,605 | €20,605 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,886 | -€1,138 | +€38,748 | +97.1% |
| Amounts payable | 17/49 | €722,239 | €883,331 | +€161,092 | +22.3% |
| Amounts payable after more than one year | 17 | - | €220,000 | +€220,000 | |
| Other amounts payable | 178/9 | - | €220,000 | +€220,000 | |
| Amounts payable within one year | 42/48 | €688,678 | €549,422 | -€139,257 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €45,510 | - | -€45,510 | |
| Trade debts | 44 | €81,534 | €57,969 | -€23,565 | -28.9% |
| Suppliers | 440/4 | €81,534 | €57,969 | -€23,565 | -28.9% |
| Advances received on contracts in progress | 46 | €527,927 | €469,587 | -€58,340 | -11.1% |
| Taxes, remuneration and social security | 45 | €24,580 | €21,866 | -€2,715 | -11.0% |
| Taxes | 450/3 | €16,474 | €4,080 | -€12,394 | -75.2% |
| Remuneration and social security | 454/9 | €8,106 | €17,786 | +€9,680 | +119% |
| Other amounts payable | 47/48 | €9,127 | - | -€9,127 | |
| Accrued charges and deferred income | 492/3 | €33,560 | €113,909 | +€80,349 | +239% |
| Remuneration, social security and pensions | 62 | €52,407 | €52,895 | +€489 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,338 | €12,305 | -€5,033 | -29.0% |
| Other operating charges | 640/8 | €3,329 | €2,912 | -€417 | -12.5% |
| Non-recurring operating charges | 66A | €206,803 | - | -€206,803 | |
| Gross operating margin | 9900 | €239,086 | €112,793 | -€126,294 | -52.8% |
| Operating profit (loss) | 9901 | -€40,790 | €44,680 | +€85,471 | |
| Financial income | 75/76B | €164 | €11,273 | +€11,109 | +6,764% |
| Recurring financial income | 75 | €164 | €11,273 | +€11,109 | +6,764% |
| Financial charges | 65/66B | €7,251 | €3,871 | -€3,380 | -46.6% |
| Recurring financial charges | 65 | €7,251 | €3,871 | -€3,380 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€47,877 | €52,082 | +€99,960 | |
| Income taxes | 67/77 | - | €13,334 | +€13,334 | |
| Profit (loss) for the period | 9904 | -€47,877 | €38,748 | +€86,626 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,877 | €38,748 | +€86,626 |
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.