Alta: 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.
Alta
Largest movements
- Deferred charges and accrued income -€1,651
no longer reported in 2025 (was €1,651)
- Cash -€729
down €729 (-96.3%), from €757 to €28
mainly Net result for the year (-€8,456) and Tax, wage and social debts (-€1,351)
- Receivables within one year -€527
down €527 (-80.2%), from €657 to €130
- Tangible fixed assets -€61
no longer reported in 2025 (was €61)
- Profit (loss) carried forward -€8,456
down €8,456 (-29.0%), from -€29,173 to -€37,629
- Other debts +€7,618
up €7,618 (+28.0%), from €27,169 to €34,787
- Tax, wage and social debts -€1,351
no longer reported in 2025 (was €1,351)
- Trade debts -€779
no longer reported in 2025 (was €779)
- Gross operating margin +€4,942
up €4,942 (+37.5%), from -€13,162 to -€8,220
- Depreciation -€914
down €914 (-93.7%), from €975 to €61
- Financial charges -€144
down €144 (-45.1%), from €319 to €175
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 | €3,126 | €158 | -€2,968 | -94.9% |
| Fixed assets | 21/28 | €61 | - | -€61 | |
| Tangible fixed assets | 22/27 | €61 | - | -€61 | |
| Plant, machinery and equipment | 23 | €61 | - | -€61 | |
| Current assets | 29/58 | €3,065 | €158 | -€2,907 | -94.8% |
| Amounts receivable within one year | 40/41 | €657 | €130 | -€527 | -80.2% |
| Other amounts receivable | 41 | €657 | €130 | -€527 | -80.2% |
| Cash at bank and in hand | 54/58 | €757 | €28 | -€729 | -96.3% |
| Deferred charges and accrued income | 490/1 | €1,651 | - | -€1,651 | |
| Total equity and liabilities | 10/49 | €3,126 | €158 | -€2,968 | -94.9% |
| Equity | 10/15 | -€26,173 | -€34,629 | -€8,456 | -32.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,173 | -€37,629 | -€8,456 | -29.0% |
| Amounts payable | 17/49 | €29,299 | €34,787 | +€5,488 | +18.7% |
| Amounts payable within one year | 42/48 | €29,299 | €34,787 | +€5,488 | +18.7% |
| Trade debts | 44 | €779 | - | -€779 | |
| Suppliers | 440/4 | €779 | - | -€779 | |
| Taxes, remuneration and social security | 45 | €1,351 | - | -€1,351 | |
| Taxes | 450/3 | €1,351 | - | -€1,351 | |
| Other amounts payable | 47/48 | €27,169 | €34,787 | +€7,618 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €975 | €61 | -€914 | -93.7% |
| Gross operating margin | 9900 | -€13,162 | -€8,220 | +€4,942 | +37.5% |
| Operating profit (loss) | 9901 | -€14,137 | -€8,281 | +€5,856 | +41.4% |
| Financial charges | 65/66B | €319 | €175 | -€144 | -45.1% |
| Recurring financial charges | 65 | €319 | €175 | -€144 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,456 | -€8,456 | +€6,000 | +41.5% |
| Profit (loss) for the period | 9904 | -€14,456 | -€8,456 | +€6,000 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,456 | -€8,456 | +€6,000 | +41.5% |
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 6 October 2026 via checked.be.