Alta Consulting: what changed
Two financial 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 Consulting
Largest movements
- Cash -€166,795
down €166,795 (-96.3%), from €173,237 to €6,442
mainly Contributions, distributions and other (-€302,812) and Tax, wage and social debts (-€78,192)
- Receivables within one year -€32,206
down €32,206 (-44.4%), from €72,467 to €40,261
of which Trade receivables: -€29,013
- Tangible fixed assets -€14,909
down €14,909 (-44.8%), from €33,273 to €18,365
- Reserves -€325,835
down €325,835 (-100.0%), from €325,835 to €0
- Other debts +€195,795
up €195,795 (+183.0%), from €107,018 to €302,812
- Tax, wage and social debts -€78,192
down €78,192 (-92.7%), from €84,338 to €6,146
- Short-term financial debts -€12,297
down €12,297 (-78.4%), from €15,681 to €3,384
- Trade debts +€9,338
up €9,338 (+63.0%), from €14,819 to €24,157
- Gross operating margin -€365,290
down €365,290, from €352,868 to -€12,422
- Taxes -€85,843
down €85,843 (-99.6%), from €86,165 to €322
- Financial income -€10,025
down €10,025 (-53.3%), from €18,793 to €8,768
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 | €567,218 | €351,009 | -€216,209 | -38.1% |
| Fixed assets | 21/28 | €92,419 | €77,511 | -€14,909 | -16.1% |
| Tangible fixed assets | 22/27 | €33,273 | €18,365 | -€14,909 | -44.8% |
| Furniture and vehicles | 24 | €33,273 | €18,365 | -€14,909 | -44.8% |
| Financial fixed assets | 28 | €59,146 | €59,146 | = | 0.0% |
| Current assets | 29/58 | €474,798 | €273,498 | -€201,300 | -42.4% |
| Amounts receivable after more than one year | 29 | €225,000 | €225,000 | = | 0.0% |
| Other amounts receivable | 291 | €225,000 | €225,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,467 | €40,261 | -€32,206 | -44.4% |
| Trade receivables | 40 | €66,362 | €37,349 | -€29,013 | -43.7% |
| Other amounts receivable | 41 | €6,105 | €2,912 | -€3,193 | -52.3% |
| Cash at bank and in hand | 54/58 | €173,237 | €6,442 | -€166,795 | -96.3% |
| Deferred charges and accrued income | 490/1 | €4,095 | €1,795 | -€2,299 | -56.2% |
| Total equity and liabilities | 10/49 | €567,218 | €351,009 | -€216,209 | -38.1% |
| Equity | 10/15 | €330,835 | €5,000 | -€325,835 | -98.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €325,835 | €0 | -€325,835 | -100.0% |
| Distributable reserves | 133 | €325,835 | €0 | -€325,835 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €236,383 | €346,009 | +€109,626 | +46.4% |
| Amounts payable after more than one year | 17 | €9,509 | €4,373 | -€5,136 | -54.0% |
| Financial debts | 170/4 | €9,509 | €4,373 | -€5,136 | -54.0% |
| Amounts payable within one year | 42/48 | €226,872 | €341,636 | +€114,764 | +50.6% |
| Current portion of amounts payable after more than one year | 42 | €5,017 | €5,136 | +€119 | +2.4% |
| Financial debts | 43 | €15,681 | €3,384 | -€12,297 | -78.4% |
| Credit institutions | 430/8 | €15,681 | €3,384 | -€12,297 | -78.4% |
| Trade debts | 44 | €14,819 | €24,157 | +€9,338 | +63.0% |
| Suppliers | 440/4 | €14,819 | €24,157 | +€9,338 | +63.0% |
| Taxes, remuneration and social security | 45 | €84,338 | €6,146 | -€78,192 | -92.7% |
| Taxes | 450/3 | €84,338 | €6,146 | -€78,192 | -92.7% |
| Other amounts payable | 47/48 | €107,018 | €302,812 | +€195,795 | +183.0% |
| Accrued charges and deferred income | 492/3 | €2 | €0 | -€2 | -100.0% |
| Non-recurring operating income | 76A | €50 | €100 | +€50 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,269 | €16,494 | -€775 | -4.5% |
| Other operating charges | 640/8 | €1,105 | €855 | -€250 | -22.6% |
| Gross operating margin | 9900 | €352,868 | -€12,422 | -€365,290 | |
| Operating profit (loss) | 9901 | €334,495 | -€29,771 | -€364,265 | |
| Financial income | 75/76B | €18,793 | €8,768 | -€10,025 | -53.3% |
| Recurring financial income | 75 | €18,793 | €8,768 | -€10,025 | -53.3% |
| Financial charges | 65/66B | €2,897 | €1,698 | -€1,199 | -41.4% |
| Recurring financial charges | 65 | €2,897 | €1,698 | -€1,199 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €350,390 | -€22,700 | -€373,091 | |
| Income taxes | 67/77 | €86,165 | €322 | -€85,843 | -99.6% |
| Profit (loss) for the period | 9904 | €264,226 | -€23,023 | -€287,248 | |
| Profit (loss) for the period to be appropriated | 9905 | €264,226 | -€23,023 | -€287,248 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.