Almila Consulting: 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.
Almila Consulting
Largest movements
- Receivables within one year +€35,523
up €35,523 (+87.5%), from €40,618 to €76,141
of which Other amounts receivable: +€18,709
- Tangible fixed assets -€21,442
down €21,442 (-4.3%), from €493,611 to €472,169
of which Land and buildings: -€20,165
- Cash -€8,612
down €8,612 (-80.7%), from €10,675 to €2,063
mainly Receivables within one year (-€35,523) and Debts after one year (-€20,103)
- Deferred charges and accrued income +€6,840
new in 2025: €6,840
- Debts after one year -€20,103
down €20,103 (-5.5%), from €366,321 to €346,217
- Profit (loss) carried forward +€19,602
up €19,602 (+15.3%), from €128,142 to €147,744
- Accrued charges and deferred income +€13,829
up €13,829 (+293%), from €4,721 to €18,549
- Gross operating margin -€6,793
down €6,793 (-10.7%), from €63,274 to €56,481
- Financial charges -€2,466
down €2,466 (-32.1%), from €7,678 to €5,213
- Other operating charges -€2,039
down €2,039 (-49.3%), from €4,138 to €2,100
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 | €544,904 | €557,213 | +€12,309 | +2.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €493,611 | €472,169 | -€21,442 | -4.3% |
| Tangible fixed assets | 22/27 | €493,611 | €472,169 | -€21,442 | -4.3% |
| Land and buildings | 22 | €490,227 | €470,062 | -€20,165 | -4.1% |
| Furniture and vehicles | 24 | €3,384 | €2,107 | -€1,277 | -37.7% |
| Current assets | 29/58 | €51,293 | €85,044 | +€33,751 | +65.8% |
| Amounts receivable within one year | 40/41 | €40,618 | €76,141 | +€35,523 | +87.5% |
| Trade receivables | 40 | €14,157 | €30,971 | +€16,814 | +119% |
| Other amounts receivable | 41 | €26,461 | €45,170 | +€18,709 | +70.7% |
| Cash at bank and in hand | 54/58 | €10,675 | €2,063 | -€8,612 | -80.7% |
| Deferred charges and accrued income | 490/1 | - | €6,840 | +€6,840 | |
| Total equity and liabilities | 10/49 | €544,904 | €557,213 | +€12,309 | +2.3% |
| Equity | 10/15 | €138,142 | €157,744 | +€19,602 | +14.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,142 | €147,744 | +€19,602 | +15.3% |
| Amounts payable | 17/49 | €406,762 | €399,469 | -€7,293 | -1.8% |
| Amounts payable after more than one year | 17 | €366,321 | €346,217 | -€20,103 | -5.5% |
| Financial debts | 170/4 | €366,321 | €346,217 | -€20,103 | -5.5% |
| Amounts payable within one year | 42/48 | €35,721 | €34,703 | -€1,018 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €19,781 | €20,103 | +€323 | +1.6% |
| Trade debts | 44 | €6,281 | €4,851 | -€1,429 | -22.8% |
| Suppliers | 440/4 | €6,281 | €4,851 | -€1,429 | -22.8% |
| Taxes, remuneration and social security | 45 | €9,660 | €9,748 | +€88 | +0.9% |
| Taxes | 450/3 | €7,950 | €9,748 | +€1,798 | +22.6% |
| Remuneration and social security | 454/9 | €1,710 | - | -€1,710 | |
| Accrued charges and deferred income | 492/3 | €4,721 | €18,549 | +€13,829 | +293% |
| Non-recurring operating income | 76A | - | €265 | +€265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,627 | €22,746 | +€119 | +0.5% |
| Other operating charges | 640/8 | €4,138 | €2,100 | -€2,039 | -49.3% |
| Non-recurring operating charges | 66A | €712 | - | -€712 | |
| Gross operating margin | 9900 | €63,274 | €56,481 | -€6,793 | -10.7% |
| Operating profit (loss) | 9901 | €35,796 | €31,636 | -€4,161 | -11.6% |
| Financial charges | 65/66B | €7,678 | €5,213 | -€2,466 | -32.1% |
| Recurring financial charges | 65 | €7,678 | €5,213 | -€2,466 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €28,118 | €26,423 | -€1,695 | -6.0% |
| Income taxes | 67/77 | €6,975 | €6,821 | -€154 | -2.2% |
| Profit (loss) for the period | 9904 | €21,143 | €19,602 | -€1,541 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,143 | €19,602 | -€1,541 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.