ALLTER: what changed
Two fiscal 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.
ALLTER
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+942.4%), from €117,419 to €1.2m
of which Land and buildings: +€1.1m
- Cash +€148,982
up €148,982 (+689.7%), from €21,601 to €170,583
mainly Debts after one year (+€808,734) and Net result for the year (+€267,679)
- Receivables within one year +€22,981
up €22,981 (+12.1%), from €190,392 to €213,373
of which Trade receivables: +€13,728
- Debts after one year +€808,734
up €808,734 (+647.0%), from €125,000 to €933,734
- Profit (loss) carried forward +€267,679
up €267,679 (+351.6%), from €76,142 to €343,820
- Tax, wage and social debts +€92,449
up €92,449 (+8011.3%), from €1,154 to €93,603
of which Taxes: +€93,551
- Short-term financial debts +€75,000
up €75,000 (+300.0%), from €25,000 to €100,000
- Current portion of long-term debt +€47,840
new in 2024: €47,840
- Gross operating margin +€390,394
up €390,394 (+432.8%), from €90,198 to €480,592
- Taxes +€90,065
up €90,065 (+2553.5%), from €3,527 to €93,592
- Depreciation +€29,172
up €29,172 (+158.4%), from €18,412 to €47,584
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336,749 | €1,607,951 | +€1.3m | +377.5% |
| Fixed assets | 21/28 | €124,756 | €1,223,995 | +€1.1m | +881.1% |
| Tangible fixed assets | 22/27 | €117,419 | €1,223,995 | +€1.1m | +942.4% |
| Land and buildings | 22 | €3,753 | €1,107,284 | +€1.1m | +29407.9% |
| Plant, machinery and equipment | 23 | €71,916 | €83,641 | +€11,725 | +16.3% |
| Furniture and vehicles | 24 | €41,751 | €33,070 | -€8,681 | -20.8% |
| Financial fixed assets | 28 | €7,337 | - | -€7,337 | |
| Current assets | 29/58 | €211,993 | €383,956 | +€171,963 | +81.1% |
| Amounts receivable within one year | 40/41 | €190,392 | €213,373 | +€22,981 | +12.1% |
| Trade receivables | 40 | €117,073 | €130,801 | +€13,728 | +11.7% |
| Other amounts receivable | 41 | €73,319 | €82,572 | +€9,253 | +12.6% |
| Cash at bank and in hand | 54/58 | €21,601 | €170,583 | +€148,982 | +689.7% |
| Total equity and liabilities | 10/49 | €336,749 | €1,607,951 | +€1.3m | +377.5% |
| Equity | 10/15 | €82,442 | €350,120 | +€267,679 | +324.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Outside capital | 11 | €6,300 | €6,300 | = | 0.0% |
| Other | 1109/19 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,142 | €343,820 | +€267,679 | +351.6% |
| Amounts payable | 17/49 | €254,307 | €1,257,831 | +€1.0m | +394.6% |
| Amounts payable after more than one year | 17 | €125,000 | €933,734 | +€808,734 | +647.0% |
| Financial debts | 170/4 | €125,000 | €933,734 | +€808,734 | +647.0% |
| Amounts payable within one year | 42/48 | €129,307 | €324,097 | +€194,790 | +150.6% |
| Current portion of amounts payable after more than one year | 42 | - | €47,840 | +€47,840 | |
| Financial debts | 43 | €25,000 | €100,000 | +€75,000 | +300.0% |
| Credit institutions | 430/8 | €25,000 | €100,000 | +€75,000 | +300.0% |
| Trade debts | 44 | €103,153 | €82,654 | -€20,499 | -19.9% |
| Suppliers | 440/4 | €103,153 | €82,654 | -€20,499 | -19.9% |
| Taxes, remuneration and social security | 45 | €1,154 | €93,603 | +€92,449 | +8011.3% |
| Taxes | 450/3 | €52 | €93,603 | +€93,551 | +180739.7% |
| Remuneration and social security | 454/9 | €1,102 | - | -€1,102 | |
| Remuneration, social security and pensions | 62 | €47,486 | €48,458 | +€972 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,412 | €47,584 | +€29,172 | +158.4% |
| Other operating charges | 640/8 | €1,481 | €2,195 | +€715 | +48.3% |
| Gross operating margin | 9900 | €90,198 | €480,592 | +€390,394 | +432.8% |
| Operating profit (loss) | 9901 | €22,820 | €382,354 | +€359,534 | +1575.5% |
| Financial income | 75/76B | €123 | €1,621 | +€1,498 | +1217.1% |
| Recurring financial income | 75 | €123 | €1,621 | +€1,498 | +1217.1% |
| Financial charges | 65/66B | €23,880 | €22,705 | -€1,175 | -4.9% |
| Recurring financial charges | 65 | €23,880 | €22,705 | -€1,175 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€937 | €361,270 | +€362,207 | |
| Income taxes | 67/77 | €3,527 | €93,592 | +€90,065 | +2553.5% |
| Profit (loss) for the period | 9904 | -€4,464 | €267,679 | +€272,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,464 | €267,679 | +€272,142 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.