PRAKTIJK ALMITA: 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.
PRAKTIJK ALMITA
Largest movements
- Tangible fixed assets -€6,927
down €6,927 (-11.9%), from €58,334 to €51,407
of which Plant, machinery and equipment: -€6,500
- Receivables within one year -€3,873
down €3,873 (-41.8%), from €9,269 to €5,396
of which Trade receivables: -€2,521
- Cash +€3,612
up €3,612 (+94.7%), from €3,815 to €7,427
mainly Depreciation (+€6,927) and Receivables within one year (+€3,873)
- Debts after one year -€5,817
down €5,817 (-11.6%), from €49,945 to €44,128
- Trade debts -€3,261
down €3,261 (-97.3%), from €3,352 to €91
- Profit (loss) carried forward +€1,777
up €1,777 (+25.0%), from -€7,095 to -€5,318
- Gross operating margin +€8,302
up €8,302 (+161%), from €5,148 to €13,450
- Taxes +€1,399
up €1,399, from €0 to €1,399
- Other operating charges -€267
down €267 (-38.2%), from €700 to €433
- Financial charges -€202
down €202 (-6.3%), from €3,195 to €2,993
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 | €72,079 | €65,017 | -€7,063 | -9.8% |
| Fixed assets | 21/28 | €58,334 | €51,407 | -€6,927 | -11.9% |
| Tangible fixed assets | 22/27 | €58,334 | €51,407 | -€6,927 | -11.9% |
| Plant, machinery and equipment | 23 | €54,529 | €48,029 | -€6,500 | -11.9% |
| Other tangible fixed assets | 26 | €3,805 | €3,378 | -€427 | -11.2% |
| Current assets | 29/58 | €13,746 | €13,610 | -€136 | -1.0% |
| Amounts receivable within one year | 40/41 | €9,269 | €5,396 | -€3,873 | -41.8% |
| Trade receivables | 40 | €4,128 | €1,607 | -€2,521 | -61.1% |
| Other amounts receivable | 41 | €5,141 | €3,790 | -€1,352 | -26.3% |
| Cash at bank and in hand | 54/58 | €3,815 | €7,427 | +€3,612 | +94.7% |
| Deferred charges and accrued income | 490/1 | €661 | €786 | +€125 | +18.9% |
| Total equity and liabilities | 10/49 | €72,079 | €65,017 | -€7,063 | -9.8% |
| Equity | 10/15 | €12,905 | €14,682 | +€1,777 | +13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,095 | -€5,318 | +€1,777 | +25.0% |
| Amounts payable | 17/49 | €59,174 | €50,335 | -€8,839 | -14.9% |
| Amounts payable after more than one year | 17 | €49,945 | €44,128 | -€5,817 | -11.6% |
| Financial debts | 170/4 | €49,945 | €44,128 | -€5,817 | -11.6% |
| Amounts payable within one year | 42/48 | €8,939 | €5,908 | -€3,031 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €5,587 | €5,817 | +€231 | +4.1% |
| Trade debts | 44 | €3,352 | €91 | -€3,261 | -97.3% |
| Suppliers | 440/4 | €3,352 | €91 | -€3,261 | -97.3% |
| Accrued charges and deferred income | 492/3 | €290 | €299 | +€9 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,927 | €6,927 | = | 0.0% |
| Other operating charges | 640/8 | €700 | €433 | -€267 | -38.2% |
| Gross operating margin | 9900 | €5,148 | €13,450 | +€8,302 | +161% |
| Operating profit (loss) | 9901 | -€2,478 | €6,090 | +€8,569 | |
| Financial income | 75/76B | €86 | €79 | -€7 | -8.5% |
| Recurring financial income | 75 | €86 | €79 | -€7 | -8.5% |
| Financial charges | 65/66B | €3,195 | €2,993 | -€202 | -6.3% |
| Recurring financial charges | 65 | €3,195 | €2,993 | -€202 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,588 | €3,176 | +€8,764 | |
| Income taxes | 67/77 | €0 | €1,399 | +€1,399 | |
| Profit (loss) for the period | 9904 | -€5,588 | €1,777 | +€7,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,588 | €1,777 | +€7,365 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.