ALMO FOODS: what changed
What changed
ALMO FOODS
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€30,682
2024 · €45,330-€14,647
Equity
€354,521
2024 · €325,556+€28,964
Cash
€1,910
2024 · €56,658-€54,748
Balance sheet total
€480,880
2024 · €444,232+€36,649
Largest movements
Assets
- Receivables within one year +€108,347
up €108,347 (+48.8%), from €222,133 to €330,480
of which Other amounts receivable: +€108,502
- Cash -€54,748
down €54,748 (-96.6%), from €56,658 to €1,910
mainly Receivables within one year (-€108,347) and Debts after one year (-€9,446)
- Tangible fixed assets -€16,778
down €16,778 (-11.4%), from €146,675 to €129,896
of which Land and buildings: -€11,920
Equity and liabilities
- Reserves +€28,964
up €28,964 (+8.9%), from €324,556 to €353,521
of which Distributable reserves: +€28,964
- Trade debts +€20,439
up €20,439 (+80.6%), from €25,364 to €45,803
- Debts after one year -€9,446
down €9,446 (-22.3%), from €42,339 to €32,894
Income statement
- Gross operating margin -€129,649
down €129,649 (-32.4%), from €399,624 to €269,975
- Financial charges -€40,063
down €40,063 (-84.5%), from €47,439 to €7,376
of which Financial charges: -€40,013
- Write-downs -€25,000
down €25,000 (-100%), from €25,000 to €0
- Taxes -€16,446
down €16,446 (-50.3%), from €32,723 to €16,277
- Depreciation -€12,189
down €12,189 (-35.7%), from €34,156 to €21,967
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€45,330
Gross operating margin
-€129,649
Staff costs
+€11,768
Depreciation
+€12,189
Write-downs
+€25,000
Other operating charges
+€3,281
Other operating items
-€372
Financial income
+€11,102
Financial charges
+€40,063
Taxes
+€16,446
Deferred taxes and other
-€4,474
Result 2025
€30,682
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€40,230
Investment
-€3,710
Financing
-€10,808
Cash 2024
€56,658
From operations (derived)
-€40,230
Net result for the year
+€30,682
Depreciation
+€21,967
Stocks and contracts
-€1,493
Receivables within one year
-€108,347
Deferred charges and accrued income
+€187
Trade debts
+€20,439
Tax, wage and social debts
-€2,955
Accrued charges and deferred income
-€709
Investment (derived)
-€3,710
Investment in fixed assets (net)
-€3,710
Financing
-€10,808
Debts after one year
-€9,446
Current portion of long-term debt
+€300
Short-term financial debts
+€55
Contributions, distributions and other
-€1,718
Cash 2025
€1,910
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €444,232 | €480,880 | +€36,649 | +8.2% |
| Fixed assets | 21/28 | €160,358 | €142,100 | -€18,258 | -11.4% |
| Intangible fixed assets | 21 | €13,311 | €11,832 | -€1,479 | -11.1% |
| Tangible fixed assets | 22/27 | €146,675 | €129,896 | -€16,778 | -11.4% |
| Land and buildings | 22 | €137,461 | €125,541 | -€11,920 | -8.7% |
| Plant, machinery and equipment | 23 | €1,918 | €83 | -€1,835 | -95.7% |
| Furniture and vehicles | 24 | €7,296 | €4,273 | -€3,023 | -41.4% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €283,874 | €338,780 | +€54,906 | +19.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €2,944 | €4,437 | +€1,493 | +50.7% |
| Stocks | 30/36 | €2,944 | €4,437 | +€1,493 | +50.7% |
| Amounts receivable within one year | 40/41 | €222,133 | €330,480 | +€108,347 | +48.8% |
| Trade receivables | 40 | €155 | €0 | -€155 | -100% |
| Other amounts receivable | 41 | €221,978 | €330,480 | +€108,502 | +48.9% |
| Cash at bank and in hand | 54/58 | €56,658 | €1,910 | -€54,748 | -96.6% |
| Deferred charges and accrued income | 490/1 | €2,140 | €1,953 | -€187 | -8.7% |
| Total equity and liabilities | 10/49 | €444,232 | €480,880 | +€36,649 | +8.2% |
| Equity | 10/15 | €325,556 | €354,521 | +€28,964 | +8.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €324,556 | €353,521 | +€28,964 | +8.9% |
| Non-distributable reserves | 130/1 | €5,100 | €5,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,100 | €5,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €543 | €543 | = | 0.0% |
| Distributable reserves | 133 | €318,913 | €347,877 | +€28,964 | +9.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €118,675 | €126,360 | +€7,684 | +6.5% |
| Amounts payable after more than one year | 17 | €42,339 | €32,894 | -€9,446 | -22.3% |
| Financial debts | 170/4 | €42,339 | €32,894 | -€9,446 | -22.3% |
| Amounts payable within one year | 42/48 | €75,626 | €93,466 | +€17,840 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €9,146 | €9,446 | +€300 | +3.3% |
| Financial debts | 43 | €14,653 | €14,708 | +€55 | +0.4% |
| Credit institutions | 430/8 | €14,653 | €14,708 | +€55 | +0.4% |
| Trade debts | 44 | €25,364 | €45,803 | +€20,439 | +80.6% |
| Suppliers | 440/4 | €25,364 | €45,803 | +€20,439 | +80.6% |
| Taxes, remuneration and social security | 45 | €25,261 | €22,306 | -€2,955 | -11.7% |
| Taxes | 450/3 | €8,739 | €8,639 | -€99 | -1.1% |
| Remuneration and social security | 454/9 | €16,522 | €13,666 | -€2,856 | -17.3% |
| Other amounts payable | 47/48 | €1,203 | €1,203 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €709 | €0 | -€709 | -100% |
| Non-recurring operating income | 76A | €88,772 | €0 | -€88,772 | -100% |
| Remuneration, social security and pensions | 62 | €217,037 | €205,269 | -€11,768 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,156 | €21,967 | -€12,189 | -35.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,000 | €0 | -€25,000 | -100% |
| Other operating charges | 640/8 | €7,706 | €4,425 | -€3,281 | -42.6% |
| Non-recurring operating charges | 66A | €796 | €1,168 | +€372 | +46.8% |
| Gross operating margin | 9900 | €399,624 | €269,975 | -€129,649 | -32.4% |
| Operating profit (loss) | 9901 | €114,929 | €37,146 | -€77,784 | -67.7% |
| Financial income | 75/76B | €6,089 | €17,191 | +€11,102 | +182% |
| Recurring financial income | 75 | €6,089 | €17,191 | +€11,102 | +182% |
| Financial charges | 65/66B | €47,439 | €7,376 | -€40,063 | -84.5% |
| Recurring financial charges | 65 | €47,389 | €7,376 | -€40,013 | -84.4% |
| Non-recurring financial charges | 66B | €50 | €0 | -€50 | -100% |
| Profit (loss) for the period before taxes | 9903 | €73,579 | €46,960 | -€26,619 | -36.2% |
| Transfer from deferred taxes | 780 | €4,474 | €0 | -€4,474 | -100% |
| Income taxes | 67/77 | €32,723 | €16,277 | -€16,446 | -50.3% |
| Profit (loss) for the period | 9904 | €45,330 | €30,682 | -€14,647 | -32.3% |
| Transfer from tax-exempt reserves | 789 | €17,895 | €0 | -€17,895 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €63,225 | €30,682 | -€32,543 | -51.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.