ALTA TOP: 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 TOP
Largest movements
- Receivables within one year +€1,107
up €1,107 (+18.2%), from €6,098 to €7,205
- Cash +€1,080
up €1,080 (+22.2%), from €4,861 to €5,941
mainly Net result for the year (+€828) and Tax, wage and social debts (+€808)
- Deferred charges and accrued income -€642
down €642 (-87.5%), from €734 to €91
- Profit (loss) carried forward +€828
up €828 (+15.2%), from -€5,461 to -€4,634
- Tax, wage and social debts +€808
up €808 (+17.0%), from €4,750 to €5,558
of which Remuneration and social security: +€685
- Gross operating margin +€8,357
up €8,357 (+46.0%), from €18,176 to €26,533
- Staff costs +€3,921
up €3,921 (+18.2%), from €21,573 to €25,494
- Other operating charges -€346
down €346 (-73.6%), from €470 to €124
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 | €11,693 | €13,238 | +€1,545 | +13.2% |
| Current assets | 29/58 | €11,693 | €13,238 | +€1,545 | +13.2% |
| Amounts receivable within one year | 40/41 | €6,098 | €7,205 | +€1,107 | +18.2% |
| Trade receivables | 40 | €6,098 | €7,205 | +€1,107 | +18.2% |
| Cash at bank and in hand | 54/58 | €4,861 | €5,941 | +€1,080 | +22.2% |
| Deferred charges and accrued income | 490/1 | €734 | €91 | -€642 | -87.5% |
| Total equity and liabilities | 10/49 | €11,693 | €13,238 | +€1,545 | +13.2% |
| Equity | 10/15 | €6,126 | €6,954 | +€828 | +13.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,588 | €9,588 | = | 0.0% |
| Distributable reserves | 133 | €9,588 | €9,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,461 | -€4,634 | +€828 | +15.2% |
| Amounts payable | 17/49 | €5,566 | €6,284 | +€717 | +12.9% |
| Amounts payable within one year | 42/48 | €5,566 | €6,284 | +€717 | +12.9% |
| Trade debts | 44 | €817 | €726 | -€91 | -11.1% |
| Suppliers | 440/4 | €817 | €726 | -€91 | -11.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,750 | €5,558 | +€808 | +17.0% |
| Taxes | 450/3 | €2,323 | €2,446 | +€123 | +5.3% |
| Remuneration and social security | 454/9 | €2,427 | €3,112 | +€685 | +28.2% |
| Remuneration, social security and pensions | 62 | €21,573 | €25,494 | +€3,921 | +18.2% |
| Other operating charges | 640/8 | €470 | €124 | -€346 | -73.6% |
| Gross operating margin | 9900 | €18,176 | €26,533 | +€8,357 | +46.0% |
| Operating profit (loss) | 9901 | -€3,867 | €915 | +€4,782 | |
| Financial charges | 65/66B | €83 | €88 | +€5 | +6.4% |
| Recurring financial charges | 65 | €83 | €88 | +€5 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,949 | €828 | +€4,777 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,949 | €828 | +€4,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,949 | €828 | +€4,777 |
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 16 October 2026 via checked.be.