ALMO 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.
ALMO CONSULTING
Largest movements
- Cash -€51,023
down €51,023 (-45.1%), from €113,111 to €62,089
mainly Contributions, distributions and other (-€166,667) and Net result for the year (-€11,494)
- Deferred charges and accrued income +€6,062
up €6,062 (+74.1%), from €8,179 to €14,241
- Profit (loss) carried forward -€178,161
down €178,161 (-38.3%), from €465,662 to €287,501
- Other debts +€113,395
up €113,395 (+3452.0%), from €3,285 to €116,680
- Tax, wage and social debts +€27,425
up €27,425 (+686.5%), from €3,995 to €31,420
- Trade debts -€5,497
down €5,497 (-79.2%), from €6,939 to €1,442
- Gross operating margin -€89,072
down €89,072, from €83,689 to -€5,383
- Taxes -€17,778
down €17,778 (-98.5%), from €18,053 to €275
- Financial charges +€7,005
up €7,005 (+324.7%), from €2,157 to €9,163
of which Non-recurring financial charges: +€6,843
- Depreciation -€5,462
down €5,462 (-73.3%), from €7,449 to €1,987
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 | €484,881 | €442,042 | -€42,839 | -8.8% |
| Fixed assets | 21/28 | €336,509 | €334,522 | -€1,987 | -0.6% |
| Tangible fixed assets | 22/27 | €4,509 | €2,522 | -€1,987 | -44.1% |
| Plant, machinery and equipment | 23 | €1,022 | €597 | -€424 | -41.5% |
| Furniture and vehicles | 24 | €3,487 | €1,925 | -€1,563 | -44.8% |
| Financial fixed assets | 28 | €332,000 | €332,000 | = | 0.0% |
| Current assets | 29/58 | €148,372 | €107,520 | -€40,852 | -27.5% |
| Amounts receivable within one year | 40/41 | €27,081 | €31,191 | +€4,110 | +15.2% |
| Trade receivables | 40 | €15,081 | €19,466 | +€4,384 | +29.1% |
| Other amounts receivable | 41 | €12,000 | €11,725 | -€275 | -2.3% |
| Cash at bank and in hand | 54/58 | €113,111 | €62,089 | -€51,023 | -45.1% |
| Deferred charges and accrued income | 490/1 | €8,179 | €14,241 | +€6,062 | +74.1% |
| Total equity and liabilities | 10/49 | €484,881 | €442,042 | -€42,839 | -8.8% |
| Equity | 10/15 | €470,662 | €292,501 | -€178,161 | -37.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €465,662 | €287,501 | -€178,161 | -38.3% |
| Amounts payable | 17/49 | €14,219 | €149,542 | +€135,323 | +951.7% |
| Amounts payable within one year | 42/48 | €14,219 | €149,542 | +€135,323 | +951.7% |
| Trade debts | 44 | €6,939 | €1,442 | -€5,497 | -79.2% |
| Suppliers | 440/4 | €6,939 | €1,442 | -€5,497 | -79.2% |
| Taxes, remuneration and social security | 45 | €3,995 | €31,420 | +€27,425 | +686.5% |
| Taxes | 450/3 | €3,995 | €31,420 | +€27,425 | +686.5% |
| Other amounts payable | 47/48 | €3,285 | €116,680 | +€113,395 | +3452.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,449 | €1,987 | -€5,462 | -73.3% |
| Other operating charges | 640/8 | €663 | €934 | +€272 | +41.0% |
| Gross operating margin | 9900 | €83,689 | -€5,383 | -€89,072 | |
| Operating profit (loss) | 9901 | €75,577 | -€8,305 | -€83,882 | |
| Financial income | 75/76B | €6,124 | €6,248 | +€123 | +2.0% |
| Recurring financial income | 75 | €6,124 | €6,248 | +€123 | +2.0% |
| Financial charges | 65/66B | €2,157 | €9,163 | +€7,005 | +324.7% |
| Recurring financial charges | 65 | €2,157 | €2,320 | +€163 | +7.5% |
| Non-recurring financial charges | 66B | - | €6,843 | +€6,843 | |
| Profit (loss) for the period before taxes | 9903 | €79,544 | -€11,220 | -€90,764 | |
| Income taxes | 67/77 | €18,053 | €275 | -€17,778 | -98.5% |
| Profit (loss) for the period | 9904 | €61,491 | -€11,494 | -€72,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,491 | -€11,494 | -€72,986 |
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 12 October 2026 via checked.be.