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ALMOR: 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

ALMOR

BE 0744.836.571
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€289,658
2024 · €251,777+€37,881
Equity
€5,000
2024 · €5,000
Cash
€178,037
2024 · €332,498-€154,460
Balance sheet total
€185,075
2024 · €338,096-€153,021

Largest movements

2024 to 2025
Assets
  • Cash -€154,460

    down €154,460 (-46.5%), from €332,498 to €178,037

    mainly Contributions, distributions and other (-€289,658) and Other debts (-€139,564)

Equity and liabilities
  • Other debts -€139,564

    down €139,564 (-58.9%), from €236,971 to €97,407

  • Tax, wage and social debts -€13,338

    down €13,338 (-14.0%), from €95,007 to €81,668

Income statement
  • Gross operating margin +€50,103

    up €50,103 (+15.1%), from €332,377 to €382,480

  • Taxes +€12,506

    up €12,506 (+16.1%), from €77,779 to €90,285

From the 2024 result to the 2025 result

effect on the 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 €251,777
Gross operating margin +€50,103
Other operating charges -€12
Financial income +€1
Financial charges +€295
Taxes -€12,506
Result 2025 €289,658

Cash bridge derived

cash 2024 to 2025

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 +€135,198
Investment €0
Financing -€289,658
Cash 2024 €332,498
Net result for the year +€289,658
Depreciation +€1,651
Deferred charges and accrued income -€3,090
Trade debts -€118
Tax, wage and social debts -€13,338
Other debts -€139,564
Contributions, distributions and other -€289,658
Cash 2025 €178,037
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €338,096 €185,075 -€153,021 -45.3%
Fixed assets 21/28 €5,539 €3,889 -€1,651 -29.8%
Tangible fixed assets 22/27 €5,539 €3,889 -€1,651 -29.8%
Furniture and vehicles 24 €5,539 €3,889 -€1,651 -29.8%
Current assets 29/58 €332,556 €181,186 -€151,370 -45.5%
Cash at bank and in hand 54/58 €332,498 €178,037 -€154,460 -46.5%
Deferred charges and accrued income 490/1 €59 €3,149 +€3,090 +5250.6%
Total equity and liabilities 10/49 €338,096 €185,075 -€153,021 -45.3%
Equity 10/15 €5,000 €5,000 = 0.0%
Contributions 10/11 €5,000 €5,000 = 0.0%
Amounts payable 17/49 €333,096 €180,075 -€153,021 -45.9%
Amounts payable within one year 42/48 €333,096 €180,075 -€153,021 -45.9%
Trade debts 44 €1,118 €1,000 -€118 -10.6%
Suppliers 440/4 €1,118 €1,000 -€118 -10.6%
Taxes, remuneration and social security 45 €95,007 €81,668 -€13,338 -14.0%
Taxes 450/3 €95,007 €81,668 -€13,338 -14.0%
Other amounts payable 47/48 €236,971 €97,407 -€139,564 -58.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,651 €1,651 = 0.0%
Other operating charges 640/8 €387 €400 +€12 +3.2%
Gross operating margin 9900 €332,377 €382,480 +€50,103 +15.1%
Operating profit (loss) 9901 €330,340 €380,430 +€50,090 +15.2%
Financial income 75/76B - €1 +€1
Recurring financial income 75 - €1 +€1
Financial charges 65/66B €783 €488 -€295 -37.6%
Recurring financial charges 65 €783 €488 -€295 -37.6%
Profit (loss) for the period before taxes 9903 €329,556 €379,942 +€50,386 +15.3%
Income taxes 67/77 €77,779 €90,285 +€12,506 +16.1%
Profit (loss) for the period 9904 €251,777 €289,658 +€37,881 +15.0%
Profit (loss) for the period to be appropriated 9905 €251,777 €289,658 +€37,881 +15.0%

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 29 September 2026 via checked.be.