PUBLI-ALMAR: 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.
PUBLI-ALMAR
Largest movements
- Cash +€30,479
up €30,479 (+36.7%), from €83,097 to €113,576
mainly Net result for the year (+€14,935) and Receivables within one year (+€9,766)
- Receivables within one year -€9,766
down €9,766 (-26.9%), from €36,286 to €26,520
of which Other amounts receivable: -€12,258
- Tangible fixed assets -€7,235
down €7,235 (-27.9%), from €25,909 to €18,674
of which Furniture and vehicles: -€6,335
- Reserves +€14,935
up €14,935 (+38.9%), from €38,405 to €53,339
of which Distributable reserves: +€14,935
- Trade debts -€4,778
down €4,778 (-82.8%), from €5,772 to €993
- Other debts +€3,208
up €3,208 (+6.6%), from €48,775 to €51,983
- Gross operating margin +€11,740
up €11,740 (+24.2%), from €48,463 to €60,203
- Staff costs -€8,994
down €8,994 (-25.6%), from €35,187 to €26,193
- Taxes +€6,925
up €6,925 (+2,396%), from €289 to €7,213
- Financial income +€4,705
up €4,705 (+2,045,665%), from €0 to €4,705
- Other operating charges +€2,340
up €2,340 (+35.4%), from €6,603 to €8,943
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 | €147,792 | €161,270 | +€13,478 | +9.1% |
| Fixed assets | 21/28 | €25,909 | €18,674 | -€7,235 | -27.9% |
| Tangible fixed assets | 22/27 | €25,909 | €18,674 | -€7,235 | -27.9% |
| Plant, machinery and equipment | 23 | €7,577 | €6,677 | -€900 | -11.9% |
| Furniture and vehicles | 24 | €18,331 | €11,997 | -€6,335 | -34.6% |
| Current assets | 29/58 | €121,883 | €142,596 | +€20,713 | +17.0% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,286 | €26,520 | -€9,766 | -26.9% |
| Trade receivables | 40 | €23,254 | €25,746 | +€2,492 | +10.7% |
| Other amounts receivable | 41 | €13,032 | €774 | -€12,258 | -94.1% |
| Cash at bank and in hand | 54/58 | €83,097 | €113,576 | +€30,479 | +36.7% |
| Total equity and liabilities | 10/49 | €147,792 | €161,270 | +€13,478 | +9.1% |
| Equity | 10/15 | €86,861 | €101,796 | +€14,935 | +17.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €38,405 | €53,339 | +€14,935 | +38.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €36,405 | €51,339 | +€14,935 | +41.0% |
| Profit (loss) carried forward | 14 | €28,456 | €28,456 | = | 0.0% |
| Amounts payable | 17/49 | €60,930 | €59,474 | -€1,456 | -2.4% |
| Amounts payable within one year | 42/48 | €60,930 | €59,474 | -€1,456 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,772 | €993 | -€4,778 | -82.8% |
| Suppliers | 440/4 | €5,772 | €993 | -€4,778 | -82.8% |
| Taxes, remuneration and social security | 45 | €6,383 | €6,498 | +€114 | +1.8% |
| Taxes | 450/3 | €1,474 | €5,455 | +€3,981 | +270% |
| Remuneration and social security | 454/9 | €4,910 | €1,043 | -€3,867 | -78.8% |
| Other amounts payable | 47/48 | €48,775 | €51,983 | +€3,208 | +6.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €35,187 | €26,193 | -€8,994 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,761 | €7,235 | +€474 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €6,603 | €8,943 | +€2,340 | +35.4% |
| Gross operating margin | 9900 | €48,463 | €60,203 | +€11,740 | +24.2% |
| Operating profit (loss) | 9901 | -€88 | €17,832 | +€17,920 | |
| Financial income | 75/76B | €0 | €4,705 | +€4,705 | +2,045,665% |
| Recurring financial income | 75 | €0 | €4,705 | +€4,705 | +2,045,665% |
| Financial charges | 65/66B | €381 | €390 | +€9 | +2.3% |
| Recurring financial charges | 65 | €381 | €390 | +€9 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€469 | €22,148 | +€22,617 | |
| Income taxes | 67/77 | €289 | €7,213 | +€6,925 | +2,396% |
| Profit (loss) for the period | 9904 | -€758 | €14,935 | +€15,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€758 | €14,935 | +€15,692 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.