ALMUNEER: 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.
ALMUNEER
Largest movements
- Receivables within one year +€2,176
up €2,176 (+17.2%), from €12,660 to €14,836
of which Other amounts receivable: +€1,483
- Tangible fixed assets +€1,998
new in 2025: €1,998
- Cash -€1,642
down €1,642 (-54.0%), from €3,038 to €1,397
mainly Investment in fixed assets (net) (-€2,225) and Receivables within one year (-€2,176)
- Stocks and contracts +€1,104
up €1,104 (+16.7%), from €6,595 to €7,699
- Deferred charges and accrued income -€700
no longer reported in 2025 (was €700)
- Tax, wage and social debts +€2,216
up €2,216 (+158.0%), from €1,402 to €3,618
of which Remuneration and social security: +€2,594
- Trade debts +€2,201
up €2,201 (+28.4%), from €7,741 to €9,943
- Profit (loss) carried forward -€1,256
down €1,256 (-10.5%), from -€11,916 to -€13,172
- Depreciation -€6,063
down €6,063 (-100.0%), from €6,064 to €2
- Gross operating margin -€5,516
down €5,516 (-24.4%), from €22,615 to €17,099
- Staff costs -€4,357
down €4,357 (-21.0%), from €20,718 to €16,361
- Financial income -€606
down €606 (-99.8%), from €607 to €1
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 | €22,993 | €26,154 | +€3,161 | +13.7% |
| Fixed assets | 21/28 | - | €2,223 | +€2,223 | |
| Tangible fixed assets | 22/27 | - | €1,998 | +€1,998 | |
| Plant, machinery and equipment | 23 | - | €1,998 | +€1,998 | |
| Financial fixed assets | 28 | - | €225 | +€225 | |
| Current assets | 29/58 | €22,993 | €23,931 | +€938 | +4.1% |
| Stocks and contracts in progress | 3 | €6,595 | €7,699 | +€1,104 | +16.7% |
| Stocks | 30/36 | €6,595 | €7,699 | +€1,104 | +16.7% |
| Amounts receivable within one year | 40/41 | €12,660 | €14,836 | +€2,176 | +17.2% |
| Trade receivables | 40 | €4,944 | €5,638 | +€693 | +14.0% |
| Other amounts receivable | 41 | €7,716 | €9,198 | +€1,483 | +19.2% |
| Cash at bank and in hand | 54/58 | €3,038 | €1,397 | -€1,642 | -54.0% |
| Deferred charges and accrued income | 490/1 | €700 | - | -€700 | |
| Total equity and liabilities | 10/49 | €22,993 | €26,154 | +€3,161 | +13.7% |
| Equity | 10/15 | €13,849 | €12,593 | -€1,256 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,165 | €7,165 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,305 | €5,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,916 | -€13,172 | -€1,256 | -10.5% |
| Amounts payable | 17/49 | €9,143 | €13,561 | +€4,417 | +48.3% |
| Amounts payable within one year | 42/48 | €9,143 | €13,561 | +€4,417 | +48.3% |
| Trade debts | 44 | €7,741 | €9,943 | +€2,201 | +28.4% |
| Suppliers | 440/4 | €7,741 | €9,943 | +€2,201 | +28.4% |
| Taxes, remuneration and social security | 45 | €1,402 | €3,618 | +€2,216 | +158.0% |
| Taxes | 450/3 | €1,402 | €1,024 | -€378 | -27.0% |
| Remuneration and social security | 454/9 | - | €2,594 | +€2,594 | |
| Remuneration, social security and pensions | 62 | €20,718 | €16,361 | -€4,357 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,064 | €2 | -€6,063 | -100.0% |
| Other operating charges | 640/8 | €1,977 | €1,779 | -€199 | -10.0% |
| Gross operating margin | 9900 | €22,615 | €17,099 | -€5,516 | -24.4% |
| Operating profit (loss) | 9901 | -€6,144 | -€1,042 | +€5,102 | +83.0% |
| Financial income | 75/76B | €607 | €1 | -€606 | -99.8% |
| Recurring financial income | 75 | €607 | €1 | -€606 | -99.8% |
| Financial charges | 65/66B | €153 | €215 | +€62 | +40.2% |
| Recurring financial charges | 65 | €153 | €215 | +€62 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,690 | -€1,256 | +€4,434 | +77.9% |
| Profit (loss) for the period | 9904 | -€5,690 | -€1,256 | +€4,434 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,690 | -€1,256 | +€4,434 | +77.9% |
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.