almIT: 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.
almIT
Largest movements
- Cash +€36,078
up €36,078 (+56.6%), from €63,705 to €99,783
mainly Net result for the year (+€19,108) and Accrued charges and deferred income (+€10,098)
- Receivables within one year -€3,579
down €3,579 (-8.9%), from €40,439 to €36,860
of which Trade receivables: -€2,361
- Reserves +€19,108
up €19,108 (+10.1%), from €189,746 to €208,854
- Accrued charges and deferred income +€10,098
up €10,098 (+22280.5%), from €45 to €10,143
- Trade debts +€7,299
up €7,299 (+248.1%), from €2,941 to €10,240
- Other debts -€2,757
down €2,757 (-37.7%), from €7,315 to €4,558
- Gross operating margin -€5,675
down €5,675 (-12.7%), from €44,556 to €38,881
- Other operating charges -€2,274
down €2,274 (-60.9%), from €3,736 to €1,463
- Taxes -€2,206
down €2,206 (-20.4%), from €10,836 to €8,631
- Depreciation +€525
up €525 (+10.5%), from €5,004 to €5,529
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.
Cash bridge derived
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 | €217,436 | €250,880 | +€33,444 | +15.4% |
| Fixed assets | 21/28 | €12,067 | €12,411 | +€344 | +2.8% |
| Tangible fixed assets | 22/27 | €11,851 | €12,195 | +€344 | +2.9% |
| Plant, machinery and equipment | 23 | €7,174 | €8,982 | +€1,809 | +25.2% |
| Furniture and vehicles | 24 | €1,872 | €1,108 | -€763 | -40.8% |
| Other tangible fixed assets | 26 | €2,806 | €2,104 | -€702 | -25.0% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €205,369 | €238,470 | +€33,100 | +16.1% |
| Amounts receivable within one year | 40/41 | €40,439 | €36,860 | -€3,579 | -8.9% |
| Trade receivables | 40 | €38,944 | €36,583 | -€2,361 | -6.1% |
| Other amounts receivable | 41 | €1,495 | €277 | -€1,218 | -81.5% |
| Current investments | 50/53 | €98,373 | €98,338 | -€35 | 0.0% |
| Cash at bank and in hand | 54/58 | €63,705 | €99,783 | +€36,078 | +56.6% |
| Deferred charges and accrued income | 490/1 | €2,853 | €3,489 | +€636 | +22.3% |
| Total equity and liabilities | 10/49 | €217,436 | €250,880 | +€33,444 | +15.4% |
| Equity | 10/15 | €202,146 | €221,254 | +€19,108 | +9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €189,746 | €208,854 | +€19,108 | +10.1% |
| Distributable reserves | 133 | €189,746 | €208,854 | +€19,108 | +10.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,290 | €29,626 | +€14,336 | +93.8% |
| Amounts payable within one year | 42/48 | €15,245 | €19,483 | +€4,238 | +27.8% |
| Trade debts | 44 | €2,941 | €10,240 | +€7,299 | +248.1% |
| Suppliers | 440/4 | €2,941 | €10,240 | +€7,299 | +248.1% |
| Taxes, remuneration and social security | 45 | €4,988 | €4,685 | -€303 | -6.1% |
| Taxes | 450/3 | €4,988 | €4,685 | -€303 | -6.1% |
| Other amounts payable | 47/48 | €7,315 | €4,558 | -€2,757 | -37.7% |
| Accrued charges and deferred income | 492/3 | €45 | €10,143 | +€10,098 | +22280.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,004 | €5,529 | +€525 | +10.5% |
| Other operating charges | 640/8 | €3,736 | €1,463 | -€2,274 | -60.9% |
| Gross operating margin | 9900 | €44,556 | €38,881 | -€5,675 | -12.7% |
| Operating profit (loss) | 9901 | €35,815 | €31,889 | -€3,926 | -11.0% |
| Financial income | 75/76B | €378 | €1 | -€377 | -99.6% |
| Recurring financial income | 75 | €378 | €1 | -€377 | -99.6% |
| Financial charges | 65/66B | €4,000 | €4,152 | +€152 | +3.8% |
| Recurring financial charges | 65 | €4,000 | €4,152 | +€152 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €32,194 | €27,739 | -€4,455 | -13.8% |
| Income taxes | 67/77 | €10,836 | €8,631 | -€2,206 | -20.4% |
| Profit (loss) for the period | 9904 | €21,357 | €19,108 | -€2,249 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,357 | €19,108 | -€2,249 | -10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.