Almirall: what changed
Two fiscal 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.
Almirall
Largest movements
- Receivables within one year +€4.2m
up €4.2m (+258.4%), from €1.6m to €5.8m
of which Other amounts receivable: +€4.9m
- Current investments -€3.3m
no longer reported in 2024 (was €3.3m)
- Stocks and contracts -€302,347
down €302,347 (-59.5%), from €507,773 to €205,426
- Tangible fixed assets +€117,812
up €117,812 (+630.1%), from €18,699 to €136,511
of which Furniture and vehicles: +€120,951
- Deferred charges and accrued income +€81,313
up €81,313 (+501.6%), from €16,212 to €97,525
- Profit (loss) carried forward +€302,705
up €302,705 (+14.1%), from €2.1m to €2.4m
- Trade debts +€287,993
up €287,993 (+23.8%), from €1.2m to €1.5m
- Tax, wage and social debts +€173,463
up €173,463 (+31.5%), from €550,857 to €724,320
of which Remuneration and social security: +€220,785
- Other debts +€76,127
up €76,127 (+129.9%), from €58,582 to €134,709
- Turnover +€2.0m
up €2.0m (+26.8%), from €7.5m to €9.5m
- Staff costs +€996,437
up €996,437 (+51.3%), from €1.9m to €2.9m
- Goods and materials +€691,233
up €691,233 (+16.2%), from €4.3m to €5.0m
- Services and other goods +€292,408
up €292,408 (+15.1%), from €1.9m to €2.2m
- Other operating income +€119,333
up €119,333 (+7.4%), from €1.6m to €1.7m
From the 2022 result to the 2024 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,457,839 | €6,298,126 | +€840,287 | +15.4% |
| Fixed assets | 21/28 | €21,674 | €180,729 | +€159,055 | +733.9% |
| Intangible fixed assets | 21 | €2,975 | - | -€2,975 | |
| Tangible fixed assets | 22/27 | €18,699 | €136,511 | +€117,812 | +630.1% |
| Plant, machinery and equipment | 23 | €3,138 | - | -€3,138 | |
| Furniture and vehicles | 24 | €15,560 | €136,511 | +€120,951 | +777.3% |
| Financial fixed assets | 28 | - | €44,218 | +€44,218 | |
| Other financial fixed assets | 284/8 | - | €44,218 | +€44,218 | |
| Amounts receivable and cash guarantees | 285/8 | - | €44,218 | +€44,218 | |
| Current assets | 29/58 | €5,436,165 | €6,117,397 | +€681,232 | +12.5% |
| Stocks and contracts in progress | 3 | €507,773 | €205,426 | -€302,347 | -59.5% |
| Stocks | 30/36 | €507,773 | €205,426 | -€302,347 | -59.5% |
| Goods purchased for resale | 34 | €507,773 | €205,426 | -€302,347 | -59.5% |
| Amounts receivable within one year | 40/41 | €1,622,308 | €5,814,446 | +€4.2m | +258.4% |
| Trade receivables | 40 | €1,611,713 | €866,368 | -€745,345 | -46.2% |
| Other amounts receivable | 41 | €10,595 | €4,948,078 | +€4.9m | +46602.8% |
| Current investments | 50/53 | €3,289,873 | - | -€3.3m | |
| Other investments | 51/53 | €3,289,873 | - | -€3.3m | |
| Deferred charges and accrued income | 490/1 | €16,212 | €97,525 | +€81,313 | +501.6% |
| Total equity and liabilities | 10/49 | €5,457,839 | €6,298,126 | +€840,287 | +15.4% |
| Equity | 10/15 | €3,640,635 | €3,943,340 | +€302,705 | +8.3% |
| Contributions | 10/11 | €1,203,266 | €1,203,266 | -€0 | 0.0% |
| Capital | 10 | €1,203,266 | €1,203,266 | -€0 | 0.0% |
| Issued capital | 100 | €1,203,266 | €1,203,266 | -€0 | 0.0% |
| Reserves | 13 | €295,600 | €295,600 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €220,327 | €220,327 | +€0 | 0.0% |
| Legal reserve | 130 | €120,327 | €120,327 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €75,273 | €75,273 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €2,141,769 | €2,444,474 | +€302,705 | +14.1% |
| Amounts payable | 17/49 | €1,817,204 | €2,354,786 | +€537,582 | +29.6% |
| Amounts payable within one year | 42/48 | €1,817,204 | €2,354,786 | +€537,582 | +29.6% |
| Trade debts | 44 | €1,207,764 | €1,495,757 | +€287,993 | +23.8% |
| Suppliers | 440/4 | €1,207,764 | €1,495,757 | +€287,993 | +23.8% |
| Taxes, remuneration and social security | 45 | €550,857 | €724,320 | +€173,463 | +31.5% |
| Taxes | 450/3 | €122,463 | €75,140 | -€47,323 | -38.6% |
| Remuneration and social security | 454/9 | €428,395 | €649,180 | +€220,785 | +51.5% |
| Other amounts payable | 47/48 | €58,582 | €134,709 | +€76,127 | +129.9% |
| Operating income | 70/76A | €9,112,639 | €11,241,068 | +€2.1m | +23.4% |
| Turnover | 70 | €7,504,925 | €9,514,021 | +€2.0m | +26.8% |
| Other operating income | 74 | €1,607,714 | €1,727,047 | +€119,333 | +7.4% |
| Operating charges | 60/66A | €8,885,048 | €10,993,241 | +€2.1m | +23.7% |
| Goods for resale, raw materials and consumables | 60 | €4,272,814 | €4,964,047 | +€691,233 | +16.2% |
| Purchases | 600/8 | €4,270,277 | - | -€4.3m | |
| Change in stocks: decrease (increase) | 609 | €2,536 | €216,937 | +€214,401 | +8453.3% |
| Services and other goods | 61 | €1,942,332 | €2,234,740 | +€292,408 | +15.1% |
| Remuneration, social security and pensions | 62 | €1,942,089 | €2,938,526 | +€996,437 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,558 | €28,995 | +€20,437 | +238.8% |
| Other operating charges | 640/8 | €719,254 | €826,933 | +€107,679 | +15.0% |
| Operating profit (loss) | 9901 | €227,592 | €247,827 | +€20,235 | +8.9% |
| Financial income | 75/76B | €9,831 | - | -€9,831 | |
| Recurring financial income | 75 | €9,820 | €139,372 | +€129,552 | +1319.3% |
| Income from current assets | 751 | €9,820 | €139,372 | +€129,552 | +1319.3% |
| Non-recurring financial income | 76B | €11 | - | -€11 | |
| Financial charges | 65/66B | €8,204 | €20,517 | +€12,313 | +150.1% |
| Recurring financial charges | 65 | €8,204 | €20,517 | +€12,313 | +150.1% |
| Debt charges | 650 | €7,243 | €19,216 | +€11,973 | +165.3% |
| Other financial charges | 652/9 | €961 | €1,301 | +€340 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €229,219 | €366,682 | +€137,463 | +60.0% |
| Income taxes | 67/77 | €106,844 | €195,801 | +€88,957 | +83.3% |
| Taxes | 670/3 | €118,119 | €195,801 | +€77,682 | +65.8% |
| Tax adjustments and reversals of tax provisions | 77 | €11,275 | - | -€11,275 | |
| Profit (loss) for the period | 9904 | €122,375 | €170,881 | +€48,506 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €122,375 | €170,881 | +€48,506 | +39.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.