ALTA Consult: 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 Consult
Largest movements
- Cash +€120,674
up €120,674 (+381.2%), from €31,659 to €152,332
mainly Net result for the year (+€90,857) and Tax, wage and social debts (+€25,218)
- Tangible fixed assets -€9,841
down €9,841 (-22.2%), from €44,297 to €34,456
- Receivables within one year +€2,279
up €2,279 (+12.7%), from €17,948 to €20,228
- Profit (loss) carried forward +€87,493
up €87,493 (+686.0%), from €12,754 to €100,247
- Tax, wage and social debts +€25,218
up €25,218 (+222.0%), from €11,360 to €36,578
- Gross operating margin +€101,621
up €101,621 (+414.9%), from €24,496 to €126,117
- Taxes +€20,037
up €20,037 (+466.3%), from €4,297 to €24,334
- Depreciation +€4,934
up €4,934 (+100.5%), from €4,907 to €9,841
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 | €94,437 | €208,385 | +€113,948 | +120.7% |
| Fixed assets | 21/28 | €44,297 | €34,456 | -€9,841 | -22.2% |
| Tangible fixed assets | 22/27 | €44,297 | €34,456 | -€9,841 | -22.2% |
| Furniture and vehicles | 24 | €44,297 | €34,456 | -€9,841 | -22.2% |
| Current assets | 29/58 | €50,140 | €173,929 | +€123,789 | +246.9% |
| Amounts receivable within one year | 40/41 | €17,948 | €20,228 | +€2,279 | +12.7% |
| Trade receivables | 40 | €17,948 | €20,228 | +€2,279 | +12.7% |
| Cash at bank and in hand | 54/58 | €31,659 | €152,332 | +€120,674 | +381.2% |
| Deferred charges and accrued income | 490/1 | €533 | €1,369 | +€836 | +156.7% |
| Total equity and liabilities | 10/49 | €94,437 | €208,385 | +€113,948 | +120.7% |
| Equity | 10/15 | €16,754 | €104,247 | +€87,493 | +522.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,754 | €100,247 | +€87,493 | +686.0% |
| Amounts payable | 17/49 | €77,683 | €104,138 | +€26,455 | +34.1% |
| Amounts payable within one year | 42/48 | €77,683 | €104,138 | +€26,455 | +34.1% |
| Trade debts | 44 | €1,177 | €972 | -€205 | -17.4% |
| Suppliers | 440/4 | €1,177 | €972 | -€205 | -17.4% |
| Taxes, remuneration and social security | 45 | €11,360 | €36,578 | +€25,218 | +222.0% |
| Taxes | 450/3 | €11,360 | €36,578 | +€25,218 | +222.0% |
| Other amounts payable | 47/48 | €65,146 | €66,588 | +€1,442 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,907 | €9,841 | +€4,934 | +100.5% |
| Other operating charges | 640/8 | €1,041 | €0 | -€1,041 | -100.0% |
| Gross operating margin | 9900 | €24,496 | €126,117 | +€101,621 | +414.9% |
| Operating profit (loss) | 9901 | €18,548 | €116,276 | +€97,728 | +526.9% |
| Financial income | 75/76B | - | €153 | +€153 | |
| Recurring financial income | 75 | - | €153 | +€153 | |
| Financial charges | 65/66B | €1,497 | €1,238 | -€259 | -17.3% |
| Recurring financial charges | 65 | €1,497 | €1,238 | -€259 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €17,051 | €115,191 | +€98,140 | +575.6% |
| Income taxes | 67/77 | €4,297 | €24,334 | +€20,037 | +466.3% |
| Profit (loss) for the period | 9904 | €12,754 | €90,857 | +€78,103 | +612.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,754 | €90,857 | +€78,103 | +612.4% |
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 3 October 2026 via checked.be.