Alta Nieva: 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 Nieva
Largest movements
- Cash +€81,112
up €81,112 (+67.2%), from €120,700 to €201,811
mainly Net result for the year (+€87,098) and Receivables within one year (+€52,900)
- Receivables within one year -€52,900
down €52,900 (-50.6%), from €104,516 to €51,616
of which Trade receivables: -€67,435
- Reserves +€67,098
up €67,098 (+85.2%), from €78,770 to €145,868
of which Distributable reserves: +€67,098
- Tax, wage and social debts -€33,529
down €33,529 (-50.7%), from €66,158 to €32,629
of which Remuneration and social security: -€28,126
- Accrued charges and deferred income -€11,818
down €11,818 (-48.8%), from €24,203 to €12,385
- Other debts +€5,439
up €5,439 (+37.3%), from €14,561 to €20,000
- Gross operating margin -€1,930
down €1,930 (-1.5%), from €129,284 to €127,354
- Taxes +€1,567
up €1,567 (+5.2%), from €30,158 to €31,725
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.
Derived cash bridge
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 | €232,043 | €259,371 | +€27,328 | +11.8% |
| Fixed assets | 21/28 | €5,493 | €4,504 | -€989 | -18.0% |
| Tangible fixed assets | 22/27 | €5,493 | €4,504 | -€989 | -18.0% |
| Furniture and vehicles | 24 | €5,493 | €4,504 | -€989 | -18.0% |
| Current assets | 29/58 | €226,550 | €254,867 | +€28,318 | +12.5% |
| Amounts receivable within one year | 40/41 | €104,516 | €51,616 | -€52,900 | -50.6% |
| Trade receivables | 40 | €85,730 | €18,295 | -€67,435 | -78.7% |
| Other amounts receivable | 41 | €18,786 | €33,321 | +€14,535 | +77.4% |
| Cash at bank and in hand | 54/58 | €120,700 | €201,811 | +€81,112 | +67.2% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,440 | +€106 | +7.9% |
| Total equity and liabilities | 10/49 | €232,043 | €259,371 | +€27,328 | +11.8% |
| Equity | 10/15 | €126,753 | €193,851 | +€67,098 | +52.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78,770 | €145,868 | +€67,098 | +85.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76,910 | €144,008 | +€67,098 | +87.2% |
| Profit (loss) carried forward | 14 | €35,583 | €35,583 | +€0 | 0.0% |
| Amounts payable | 17/49 | €105,290 | €65,520 | -€39,770 | -37.8% |
| Amounts payable within one year | 42/48 | €81,087 | €53,135 | -€27,952 | -34.5% |
| Trade debts | 44 | €368 | €506 | +€138 | +37.4% |
| Suppliers | 440/4 | €368 | €506 | +€138 | +37.4% |
| Taxes, remuneration and social security | 45 | €66,158 | €32,629 | -€33,529 | -50.7% |
| Taxes | 450/3 | €38,032 | €32,629 | -€5,403 | -14.2% |
| Remuneration and social security | 454/9 | €28,126 | - | -€28,126 | |
| Other amounts payable | 47/48 | €14,561 | €20,000 | +€5,439 | +37.3% |
| Accrued charges and deferred income | 492/3 | €24,203 | €12,385 | -€11,818 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,341 | €2,088 | -€254 | -10.8% |
| Other operating charges | 640/8 | €482 | €562 | +€80 | +16.6% |
| Non-recurring operating charges | 66A | - | €3,562 | +€3,562 | |
| Gross operating margin | 9900 | €129,284 | €127,354 | -€1,930 | -1.5% |
| Operating profit (loss) | 9901 | €126,460 | €121,142 | -€5,319 | -4.2% |
| Financial income | 75/76B | €0 | €200 | +€199 | +41,560% |
| Recurring financial income | 75 | €0 | €200 | +€199 | +41,560% |
| Financial charges | 65/66B | €1,391 | €2,518 | +€1,127 | +81.0% |
| Recurring financial charges | 65 | €1,391 | €2,518 | +€1,127 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €125,070 | €118,823 | -€6,246 | -5.0% |
| Income taxes | 67/77 | €30,158 | €31,725 | +€1,567 | +5.2% |
| Profit (loss) for the period | 9904 | €94,912 | €87,098 | -€7,813 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €94,912 | €87,098 | -€7,813 | -8.2% |
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 22 October 2026 via checked.be.