ALMOLU: 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.
What changed
ALMOLU
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€34,300
2024 · -€31,283-€3,017
Equity
€863,803
2024 · €898,103-€34,300
Cash
€78,184
2024 · €97,173-€18,989
Balance sheet total
€2.1m
2024 · €2.2m-€54,983
Largest movements
Assets
- Tangible fixed assets -€31,302
down €31,302 (-1.6%), from €1.9m to €1.9m
of which Land and buildings: -€51,602
Equity and liabilities
- Accrued charges and deferred income +€43,620
up €43,620 (+9.3%), from €469,711 to €513,331
- Debts after one year -€37,364
down €37,364 (-5.6%), from €665,454 to €628,090
Income statement
- Depreciation +€9,409
up €9,409 (+9.1%), from €103,916 to €113,326
- Financial charges -€8,788
down €8,788 (-16.4%), from €53,572 to €44,784
- Other operating charges -€3,530
down €3,530 (-17.0%), from €20,765 to €17,236
- Gross operating margin -€1,755
down €1,755 (-1.3%), from €133,238 to €131,484
- Financial income -€1,541
down €1,541 (-28.9%), from €5,335 to €3,794
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.
Result 2024
-€31,283
Gross operating margin
-€1,755
Depreciation
-€9,409
Other operating charges
+€3,530
Financial income
-€1,541
Financial charges
+€8,788
Taxes
+€144
Deferred taxes and other
-€2,774
Result 2025
-€34,300
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.
From operations
+€104,014
Investment
-€85,640
Financing
-€37,364
Cash 2024
€97,173
From operations (derived)
+€104,014
Net result for the year
-€34,300
Depreciation
+€113,326
Receivables within one year
+€10,959
Deferred charges and accrued income
-€2,652
Provisions
-€6,159
Trade debts
-€10,430
Tax, wage and social debts
-€10,350
Accrued charges and deferred income
+€43,620
Investment (derived)
-€85,640
Investment in fixed assets (net)
-€85,640
Financing
-€37,364
Debts after one year
-€37,364
Cash 2025
€78,184
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,172,641 | €2,117,658 | -€54,983 | -2.5% |
| Fixed assets | 21/28 | €1,983,153 | €1,955,467 | -€27,686 | -1.4% |
| Tangible fixed assets | 22/27 | €1,898,153 | €1,866,852 | -€31,302 | -1.6% |
| Land and buildings | 22 | €1,312,933 | €1,261,331 | -€51,602 | -3.9% |
| Plant, machinery and equipment | 23 | €195,447 | €227,853 | +€32,406 | +16.6% |
| Furniture and vehicles | 24 | €30,194 | €18,089 | -€12,106 | -40.1% |
| Other tangible fixed assets | 26 | €359,579 | €359,579 | = | 0.0% |
| Financial fixed assets | 28 | €85,000 | €88,616 | +€3,616 | +4.3% |
| Current assets | 29/58 | €189,488 | €162,191 | -€27,297 | -14.4% |
| Amounts receivable within one year | 40/41 | €11,241 | €281 | -€10,959 | -97.5% |
| Trade receivables | 40 | €7,642 | - | -€7,642 | |
| Other amounts receivable | 41 | €3,599 | €281 | -€3,318 | -92.2% |
| Current investments | 50/53 | €75,516 | €75,516 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €97,173 | €78,184 | -€18,989 | -19.5% |
| Deferred charges and accrued income | 490/1 | €5,558 | €8,209 | +€2,652 | +47.7% |
| Total equity and liabilities | 10/49 | €2,172,641 | €2,117,658 | -€54,983 | -2.5% |
| Equity | 10/15 | €898,103 | €863,803 | -€34,300 | -3.8% |
| Contributions | 10/11 | €802,214 | €802,214 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €740,214 | €740,214 | = | 0.0% |
| Other | 1109/19 | €740,214 | €740,214 | = | 0.0% |
| Reserves | 13 | €339,199 | €320,723 | -€18,476 | -5.4% |
| Tax-exempt reserves | 132 | €339,199 | €320,723 | -€18,476 | -5.4% |
| Profit (loss) carried forward | 14 | -€243,310 | -€259,135 | -€15,825 | -6.5% |
| Provisions and deferred taxes | 16 | €113,066 | €106,908 | -€6,159 | -5.4% |
| Deferred taxes | 168 | €113,066 | €106,908 | -€6,159 | -5.4% |
| Amounts payable | 17/49 | €1,161,472 | €1,146,948 | -€14,524 | -1.3% |
| Amounts payable after more than one year | 17 | €665,454 | €628,090 | -€37,364 | -5.6% |
| Other amounts payable | 178/9 | €665,454 | €628,090 | -€37,364 | -5.6% |
| Amounts payable within one year | 42/48 | €26,306 | €5,526 | -€20,780 | -79.0% |
| Trade debts | 44 | €11,906 | €1,476 | -€10,430 | -87.6% |
| Suppliers | 440/4 | €11,906 | €1,476 | -€10,430 | -87.6% |
| Taxes, remuneration and social security | 45 | €14,400 | €4,050 | -€10,350 | -71.9% |
| Remuneration and social security | 454/9 | €14,400 | €4,050 | -€10,350 | -71.9% |
| Accrued charges and deferred income | 492/3 | €469,711 | €513,331 | +€43,620 | +9.3% |
| Non-recurring operating income | 76A | - | €2,261 | +€2,261 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,916 | €113,326 | +€9,409 | +9.1% |
| Other operating charges | 640/8 | €20,765 | €17,236 | -€3,530 | -17.0% |
| Gross operating margin | 9900 | €133,238 | €131,484 | -€1,755 | -1.3% |
| Operating profit (loss) | 9901 | €8,557 | €922 | -€7,634 | -89.2% |
| Financial income | 75/76B | €5,335 | €3,794 | -€1,541 | -28.9% |
| Recurring financial income | 75 | €5,335 | €3,794 | -€1,541 | -28.9% |
| Financial charges | 65/66B | €53,572 | €44,784 | -€8,788 | -16.4% |
| Recurring financial charges | 65 | €53,572 | €44,784 | -€8,788 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€39,680 | -€40,068 | -€388 | -1.0% |
| Transfer from deferred taxes | 780 | €8,932 | €6,159 | -€2,774 | -31.1% |
| Income taxes | 67/77 | €535 | €391 | -€144 | -26.9% |
| Profit (loss) for the period | 9904 | -€31,283 | -€34,300 | -€3,017 | -9.6% |
| Transfer from tax-exempt reserves | 789 | €26,796 | €18,476 | -€8,321 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,487 | -€15,825 | -€11,338 | -252.7% |
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 4 October 2026 via checked.be.