ALT Digital: 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.
ALT Digital
Largest movements
- Cash +€107,127
up €107,127 (+782.4%), from €13,692 to €120,820
mainly Net result for the year (+€93,670) and Current investments (+€85,000)
- Current investments -€85,000
no longer reported in 2025 (was €85,000)
- Receivables within one year -€46,674
down €46,674 (-44.0%), from €106,127 to €59,453
of which Other amounts receivable: -€56,496
- Tangible fixed assets -€2,355
down €2,355 (-38.0%), from €6,197 to €3,842
- Profit (loss) carried forward -€31,330
down €31,330 (-19.2%), from €163,053 to €131,723
- Tax, wage and social debts +€5,629
up €5,629 (+169.5%), from €3,321 to €8,950
- Gross operating margin +€17,153
up €17,153 (+12.3%), from €139,052 to €156,204
- Taxes +€5,680
up €5,680 (+24.1%), from €23,596 to €29,277
- Financial charges -€3,702
down €3,702 (-10.5%), from €35,265 to €31,563
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 | €212,365 | €185,728 | -€26,637 | -12.5% |
| Fixed assets | 21/28 | €6,197 | €3,842 | -€2,355 | -38.0% |
| Tangible fixed assets | 22/27 | €6,197 | €3,842 | -€2,355 | -38.0% |
| Furniture and vehicles | 24 | €6,197 | €3,842 | -€2,355 | -38.0% |
| Current assets | 29/58 | €206,168 | €181,887 | -€24,282 | -11.8% |
| Amounts receivable within one year | 40/41 | €106,127 | €59,453 | -€46,674 | -44.0% |
| Trade receivables | 40 | €39,539 | €49,361 | +€9,822 | +24.8% |
| Other amounts receivable | 41 | €66,588 | €10,092 | -€56,496 | -84.8% |
| Current investments | 50/53 | €85,000 | - | -€85,000 | |
| Cash at bank and in hand | 54/58 | €13,692 | €120,820 | +€107,127 | +782.4% |
| Deferred charges and accrued income | 490/1 | €1,349 | €1,614 | +€265 | +19.6% |
| Total equity and liabilities | 10/49 | €212,365 | €185,728 | -€26,637 | -12.5% |
| Equity | 10/15 | €178,053 | €146,723 | -€31,330 | -17.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,053 | €131,723 | -€31,330 | -19.2% |
| Provisions and deferred taxes | 16 | €29,087 | €29,981 | +€895 | +3.1% |
| Provisions for liabilities and charges | 160/5 | €29,087 | €29,981 | +€895 | +3.1% |
| Other liabilities and charges | 164/5 | €29,087 | €29,981 | +€895 | +3.1% |
| Amounts payable | 17/49 | €5,225 | €9,024 | +€3,799 | +72.7% |
| Amounts payable within one year | 42/48 | €5,225 | €9,024 | +€3,799 | +72.7% |
| Financial debts | 43 | €429 | €74 | -€355 | -82.8% |
| Credit institutions | 430/8 | €429 | €74 | -€355 | -82.8% |
| Trade debts | 44 | €1,475 | - | -€1,475 | |
| Suppliers | 440/4 | €1,475 | - | -€1,475 | |
| Taxes, remuneration and social security | 45 | €3,321 | €8,950 | +€5,629 | +169.5% |
| Taxes | 450/3 | €3,321 | €8,950 | +€5,629 | +169.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,921 | €2,355 | +€434 | +22.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€381 | €895 | +€1,276 | |
| Other operating charges | 640/8 | - | €433 | +€433 | |
| Gross operating margin | 9900 | €139,052 | €156,204 | +€17,153 | +12.3% |
| Operating profit (loss) | 9901 | €137,511 | €152,522 | +€15,010 | +10.9% |
| Financial income | 75/76B | €429 | €1,988 | +€1,559 | +363.5% |
| Recurring financial income | 75 | €429 | €1,988 | +€1,559 | +363.5% |
| Financial charges | 65/66B | €35,265 | €31,563 | -€3,702 | -10.5% |
| Recurring financial charges | 65 | €35,265 | €31,563 | -€3,702 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €102,675 | €122,947 | +€20,271 | +19.7% |
| Income taxes | 67/77 | €23,596 | €29,277 | +€5,680 | +24.1% |
| Profit (loss) for the period | 9904 | €79,079 | €93,670 | +€14,591 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,079 | €93,670 | +€14,591 | +18.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.