PER ALMA: 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.
PER ALMA
Largest movements
- Cash +€14,117
up €14,117 (+151.3%), from €9,333 to €23,450
mainly Net result for the year (+€14,787) and Accrued charges and deferred income (+€412)
- Profit (loss) carried forward +€14,787
up €14,787, from -€13,482 to €1,305
- Other debts -€745
down €745 (-4.6%), from €16,207 to €15,462
- Accrued charges and deferred income +€412
new in 2025: €412
- Trade debts -€337
down €337 (-82.6%), from €408 to €71
- Gross operating margin +€8,265
up €8,265 (+125.8%), from €6,569 to €14,834
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 | €9,333 | €23,450 | +€14,117 | +151.3% |
| Current assets | 29/58 | €9,333 | €23,450 | +€14,117 | +151.3% |
| Cash at bank and in hand | 54/58 | €9,333 | €23,450 | +€14,117 | +151.3% |
| Total equity and liabilities | 10/49 | €9,333 | €23,450 | +€14,117 | +151.3% |
| Equity | 10/15 | -€7,282 | €7,505 | +€14,787 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,482 | €1,305 | +€14,787 | |
| Amounts payable | 17/49 | €16,615 | €15,945 | -€670 | -4.0% |
| Amounts payable within one year | 42/48 | €16,615 | €15,533 | -€1,082 | -6.5% |
| Trade debts | 44 | €408 | €71 | -€337 | -82.6% |
| Suppliers | 440/4 | €408 | €71 | -€337 | -82.6% |
| Other amounts payable | 47/48 | €16,207 | €15,462 | -€745 | -4.6% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Gross operating margin | 9900 | €6,569 | €14,834 | +€8,265 | +125.8% |
| Operating profit (loss) | 9901 | €6,569 | €14,834 | +€8,265 | +125.8% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €74 | €53 | -€21 | -28.1% |
| Recurring financial charges | 65 | €74 | €53 | -€21 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €6,495 | €14,787 | +€8,292 | +127.7% |
| Profit (loss) for the period | 9904 | €6,495 | €14,787 | +€8,292 | +127.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,495 | €14,787 | +€8,292 | +127.7% |
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 12 October 2026 via checked.be.