CHEZ ALMIRA: 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.
CHEZ ALMIRA
Largest movements
- Receivables within one year +€14,923
up €14,923 (+226%), from €6,610 to €21,533
of which Trade receivables: +€9,284
- Tangible fixed assets +€8,794
up €8,794 (+209%), from €4,208 to €13,002
of which Furniture and vehicles: +€10,103
- Cash -€1,763
down €1,763 (-10.6%), from €16,652 to €14,889
mainly Receivables within one year (-€14,923) and Investment in fixed assets (net) (-€12,000)
- Debts after one year +€9,432
new in 2025: €9,432
- Trade debts +€6,349
up €6,349 (+164%), from €3,869 to €10,217
- Current portion of long-term debt +€3,446
new in 2025: €3,446
- Profit (loss) carried forward +€3,268
up €3,268 (+24.5%), from €13,348 to €16,615
- Staff costs -€10,229
down €10,229 (-30.6%), from €33,463 to €23,233
- Depreciation +€1,840
up €1,840 (+135%), from €1,366 to €3,206
- Gross operating margin +€783
up €783 (+2.4%), from €32,220 to €33,003
- Financial charges +€565
up €565 (+43.4%), from €1,302 to €1,867
- Taxes +€408
up €408 (+445%), from €92 to €500
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 | €33,461 | €55,843 | +€22,382 | +66.9% |
| Fixed assets | 21/28 | €7,208 | €16,002 | +€8,794 | +122% |
| Tangible fixed assets | 22/27 | €4,208 | €13,002 | +€8,794 | +209% |
| Plant, machinery and equipment | 23 | €662 | €333 | -€329 | -49.7% |
| Furniture and vehicles | 24 | €240 | €10,343 | +€10,103 | +4,206% |
| Other tangible fixed assets | 26 | €3,306 | €2,326 | -€980 | -29.6% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €26,253 | €39,841 | +€13,589 | +51.8% |
| Stocks and contracts in progress | 3 | €2,642 | €2,967 | +€325 | +12.3% |
| Stocks | 30/36 | €2,642 | €2,967 | +€325 | +12.3% |
| Amounts receivable within one year | 40/41 | €6,610 | €21,533 | +€14,923 | +226% |
| Trade receivables | 40 | €3,114 | €12,398 | +€9,284 | +298% |
| Other amounts receivable | 41 | €3,496 | €9,135 | +€5,639 | +161% |
| Cash at bank and in hand | 54/58 | €16,652 | €14,889 | -€1,763 | -10.6% |
| Deferred charges and accrued income | 490/1 | €349 | €452 | +€103 | +29.6% |
| Total equity and liabilities | 10/49 | €33,461 | €55,843 | +€22,382 | +66.9% |
| Equity | 10/15 | €19,548 | €22,815 | +€3,268 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,348 | €16,615 | +€3,268 | +24.5% |
| Amounts payable | 17/49 | €13,914 | €33,028 | +€19,115 | +137% |
| Amounts payable after more than one year | 17 | - | €9,432 | +€9,432 | |
| Financial debts | 170/4 | - | €9,432 | +€9,432 | |
| Amounts payable within one year | 42/48 | €13,848 | €23,529 | +€9,681 | +69.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,446 | +€3,446 | |
| Trade debts | 44 | €3,869 | €10,217 | +€6,349 | +164% |
| Suppliers | 440/4 | €3,869 | €10,217 | +€6,349 | +164% |
| Taxes, remuneration and social security | 45 | €9,979 | €9,866 | -€113 | -1.1% |
| Taxes | 450/3 | €3,788 | €6,277 | +€2,488 | +65.7% |
| Remuneration and social security | 454/9 | €6,191 | €3,590 | -€2,602 | -42.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €33,463 | €23,233 | -€10,229 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,366 | €3,206 | +€1,840 | +135% |
| Other operating charges | 640/8 | €841 | €1,080 | +€239 | +28.4% |
| Gross operating margin | 9900 | €32,220 | €33,003 | +€783 | +2.4% |
| Operating profit (loss) | 9901 | -€3,450 | €5,483 | +€8,933 | |
| Financial income | 75/76B | €28 | €151 | +€123 | +448% |
| Recurring financial income | 75 | €28 | €151 | +€123 | +448% |
| Financial charges | 65/66B | €1,302 | €1,867 | +€565 | +43.4% |
| Recurring financial charges | 65 | €1,302 | €1,867 | +€565 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,724 | €3,768 | +€8,492 | |
| Income taxes | 67/77 | €92 | €500 | +€408 | +445% |
| Profit (loss) for the period | 9904 | -€4,816 | €3,268 | +€8,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,816 | €3,268 | +€8,084 |
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 31 October 2026 via checked.be.