Alt-U: 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-U
Largest movements
- Receivables within one year +€8,425
up €8,425 (+116.1%), from €7,257 to €15,682
of which Other amounts receivable: +€5,200
- Cash -€2,228
down €2,228 (-94.9%), from €2,347 to €119
mainly Receivables within one year (-€8,425) and Tax, wage and social debts (-€370)
- Tangible fixed assets -€354
down €354 (-61.7%), from €573 to €220
- Profit (loss) carried forward +€5,595
up €5,595, from -€2,919 to €2,676
- Tax, wage and social debts -€370
down €370 (-20.4%), from €1,819 to €1,448
- Accrued charges and deferred income +€334
new in 2024: €334
- Trade debts +€285
up €285 (+24.2%), from €1,176 to €1,461
- Turnover -€7,174
no longer reported in 2024 (was €7,174)
- Gross operating margin +€2,853
up €2,853 (+65.2%), from €4,376 to €7,230
- Purchases and services -€2,797
no longer reported in 2024 (was €2,797)
- Taxes +€1,011
new in 2024: €1,011
- Other operating charges -€244
no longer reported in 2024 (was €244)
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 | €10,177 | €16,020 | +€5,843 | +57.4% |
| Fixed assets | 21/28 | €573 | €220 | -€354 | -61.7% |
| Tangible fixed assets | 22/27 | €573 | €220 | -€354 | -61.7% |
| Furniture and vehicles | 24 | €573 | €220 | -€354 | -61.7% |
| Current assets | 29/58 | €9,604 | €15,801 | +€6,197 | +64.5% |
| Amounts receivable within one year | 40/41 | €7,257 | €15,682 | +€8,425 | +116.1% |
| Trade receivables | 40 | €600 | €3,826 | +€3,226 | +537.6% |
| Other amounts receivable | 41 | €6,657 | €11,856 | +€5,200 | +78.1% |
| Cash at bank and in hand | 54/58 | €2,347 | €119 | -€2,228 | -94.9% |
| Total equity and liabilities | 10/49 | €10,177 | €16,020 | +€5,843 | +57.4% |
| Equity | 10/15 | -€2,819 | €2,776 | +€5,595 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,919 | €2,676 | +€5,595 | |
| Amounts payable | 17/49 | €12,996 | €13,244 | +€248 | +1.9% |
| Amounts payable within one year | 42/48 | €12,996 | €12,910 | -€86 | -0.7% |
| Trade debts | 44 | €1,176 | €1,461 | +€285 | +24.2% |
| Suppliers | 440/4 | €1,176 | €1,461 | +€285 | +24.2% |
| Taxes, remuneration and social security | 45 | €1,819 | €1,448 | -€370 | -20.4% |
| Taxes | 450/3 | €1,819 | €1,448 | -€370 | -20.4% |
| Other amounts payable | 47/48 | €10,001 | €10,001 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €334 | +€334 | |
| Turnover | 70 | €7,174 | - | -€7,174 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,797 | - | -€2,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €354 | -€4 | -1.0% |
| Other operating charges | 640/8 | €244 | - | -€244 | |
| Gross operating margin | 9900 | €4,376 | €7,230 | +€2,853 | +65.2% |
| Operating profit (loss) | 9901 | €3,776 | €6,876 | +€3,100 | +82.1% |
| Financial income | 75/76B | €217 | - | -€217 | |
| Recurring financial income | 75 | €217 | - | -€217 | |
| Financial charges | 65/66B | €121 | - | -€121 | |
| Recurring financial charges | 65 | €121 | - | -€121 | |
| Profit (loss) for the period before taxes | 9903 | €3,872 | €6,876 | +€3,004 | +77.6% |
| Income taxes | 67/77 | - | €1,011 | +€1,011 | |
| Profit (loss) for the period | 9904 | €3,872 | €5,864 | +€1,993 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,872 | €5,864 | +€1,993 | +51.5% |
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 30 September 2026 via checked.be.