Almuruna: 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.
Almuruna
Largest movements
- Cash -€38,745
down €38,745 (-81.8%), from €47,364 to €8,619
mainly Receivables within one year (-€18,118) and Tax, wage and social debts (-€6,616)
- Receivables within one year +€18,118
up €18,118 (+260%), from €6,966 to €25,084
of which Trade receivables: +€12,788
- Tangible fixed assets +€3,869
up €3,869 (+499%), from €775 to €4,644
of which Other tangible fixed assets: +€3,398
- Deferred charges and accrued income +€2,473
up €2,473 (+321%), from €771 to €3,244
- Tax, wage and social debts -€6,616
down €6,616 (-95.6%), from €6,923 to €307
of which Taxes: -€6,659
- Reserves -€4,840
down €4,840 (-14.8%), from €32,629 to €27,789
- Other debts -€1,612
down €1,612 (-17.4%), from €9,237 to €7,626
- Trade debts -€1,218
down €1,218 (-58.3%), from €2,088 to €870
- Gross operating margin -€25,031
down €25,031 (-97.0%), from €25,792 to €761
- Taxes -€6,125
down €6,125 (-95.9%), from €6,389 to €264
- Staff costs +€2,560
new in 2025: €2,560
- Depreciation +€1,307
up €1,307 (+206%), from €633 to €1,940
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.
Derived cash bridge
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 | €55,877 | €41,591 | -€14,286 | -25.6% |
| Fixed assets | 21/28 | €775 | €4,644 | +€3,869 | +499% |
| Tangible fixed assets | 22/27 | €775 | €4,644 | +€3,869 | +499% |
| Furniture and vehicles | 24 | €775 | €1,247 | +€471 | +60.8% |
| Other tangible fixed assets | 26 | - | €3,398 | +€3,398 | |
| Current assets | 29/58 | €55,101 | €36,947 | -€18,155 | -32.9% |
| Amounts receivable within one year | 40/41 | €6,966 | €25,084 | +€18,118 | +260% |
| Trade receivables | 40 | €6,966 | €19,754 | +€12,788 | +184% |
| Other amounts receivable | 41 | - | €5,330 | +€5,330 | |
| Cash at bank and in hand | 54/58 | €47,364 | €8,619 | -€38,745 | -81.8% |
| Deferred charges and accrued income | 490/1 | €771 | €3,244 | +€2,473 | +321% |
| Total equity and liabilities | 10/49 | €55,877 | €41,591 | -€14,286 | -25.6% |
| Equity | 10/15 | €37,629 | €32,789 | -€4,840 | -12.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,629 | €27,789 | -€4,840 | -14.8% |
| Distributable reserves | 133 | €32,629 | €27,789 | -€4,840 | -14.8% |
| Amounts payable | 17/49 | €18,248 | €8,802 | -€9,445 | -51.8% |
| Amounts payable within one year | 42/48 | €18,248 | €8,802 | -€9,445 | -51.8% |
| Trade debts | 44 | €2,088 | €870 | -€1,218 | -58.3% |
| Suppliers | 440/4 | €2,088 | €870 | -€1,218 | -58.3% |
| Taxes, remuneration and social security | 45 | €6,923 | €307 | -€6,616 | -95.6% |
| Taxes | 450/3 | €6,923 | €264 | -€6,659 | -96.2% |
| Remuneration and social security | 454/9 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | €9,237 | €7,626 | -€1,612 | -17.4% |
| Remuneration, social security and pensions | 62 | - | €2,560 | +€2,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €1,940 | +€1,307 | +206% |
| Other operating charges | 640/8 | €955 | €852 | -€103 | -10.8% |
| Gross operating margin | 9900 | €25,792 | €761 | -€25,031 | -97.0% |
| Operating profit (loss) | 9901 | €24,204 | -€4,590 | -€28,794 | |
| Financial income | 75/76B | €146 | €135 | -€11 | -7.3% |
| Recurring financial income | 75 | €146 | €135 | -€11 | -7.3% |
| Financial charges | 65/66B | €66 | €121 | +€55 | +83.6% |
| Recurring financial charges | 65 | €66 | €121 | +€55 | +83.6% |
| Profit (loss) for the period before taxes | 9903 | €24,284 | -€4,576 | -€28,860 | |
| Income taxes | 67/77 | €6,389 | €264 | -€6,125 | -95.9% |
| Profit (loss) for the period | 9904 | €17,895 | -€4,840 | -€22,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,895 | -€4,840 | -€22,735 |
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 13 October 2026 via checked.be.