ALMI: 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.
ALMI
Largest movements
- Cash -€36,871
down €36,871 (-53.3%), from €69,123 to €32,252
mainly Debts after one year (-€38,500) and Net result for the year (-€2,633)
- Tangible fixed assets -€5,508
down €5,508 (-51.3%), from €10,734 to €5,226
- Debts after one year -€38,500
down €38,500 (-78.6%), from €49,000 to €10,500
- Profit (loss) carried forward -€2,633
down €2,633 (-202%), from -€1,303 to -€3,936
- Debts within one year -€1,336
down €1,336 (-44.8%), from €2,983 to €1,647
- Gross operating margin -€5,392
down €5,392 (-64.0%), from €8,429 to €3,037
- Depreciation -€1,488
down €1,488 (-21.3%), from €6,996 to €5,508
- Taxes +€551
up €551, from -€500 to €51
- Other operating charges +€111
new in 2022: €111
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,978 | €37,509 | -€42,469 | -53.1% |
| Fixed assets | 21/28 | €10,734 | €5,226 | -€5,508 | -51.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €10,734 | €5,226 | -€5,508 | -51.3% |
| Plant, machinery and equipment | 23 | - | €4,200 | +€4,200 | |
| Furniture and vehicles | 24 | - | €1,026 | +€1,026 | |
| Current assets | 29/58 | €69,244 | €32,283 | -€36,961 | -53.4% |
| Amounts receivable within one year | 40/41 | €121 | €31 | -€90 | -74.4% |
| Other amounts receivable | 41 | - | €31 | +€31 | |
| Cash at bank and in hand | 54/58 | €69,123 | €32,252 | -€36,871 | -53.3% |
| Total equity and liabilities | 10/49 | €79,978 | €37,509 | -€42,469 | -53.1% |
| Equity | 10/15 | €27,995 | €25,362 | -€2,633 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €10,698 | €10,698 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | - | €8,839 | +€8,839 | |
| Profit (loss) carried forward | 14 | -€1,303 | -€3,936 | -€2,633 | -202% |
| Amounts payable | 17/49 | €51,983 | €12,147 | -€39,836 | -76.6% |
| Amounts payable after more than one year | 17 | €49,000 | €10,500 | -€38,500 | -78.6% |
| Financial debts | 170/4 | - | €10,500 | +€10,500 | |
| Amounts payable within one year | 42/48 | €2,983 | €1,647 | -€1,336 | -44.8% |
| Trade debts | 44 | €248 | €203 | -€45 | -18.1% |
| Suppliers | 440/4 | - | €203 | +€203 | |
| Other amounts payable | 47/48 | - | €1,444 | +€1,444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,996 | €5,508 | -€1,488 | -21.3% |
| Other operating charges | 640/8 | - | €111 | +€111 | |
| Gross operating margin | 9900 | €8,429 | €3,037 | -€5,392 | -64.0% |
| Operating profit (loss) | 9901 | €999 | -€2,582 | -€3,581 | |
| Recurring financial charges | 65 | €1,717 | - | -€1,717 | |
| Profit (loss) for the period before taxes | 9903 | -€718 | -€2,582 | -€1,864 | -260% |
| Income taxes | 67/77 | -€500 | €51 | +€551 | |
| Profit (loss) for the period | 9904 | -€218 | -€2,633 | -€2,415 | -1,108% |
| Profit (loss) for the period to be appropriated | 9905 | -€218 | -€2,633 | -€2,415 | -1,108% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.