ALTACOUSTIC: 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.
ALTACOUSTIC
Largest movements
- Cash +€738,248
up €738,248 (+7,622%), from €9,686 to €747,934
mainly Net result for the year (+€483,740) and Investment in fixed assets (net) (+€251,273)
- Tangible fixed assets -€259,647
down €259,647 (-97.2%), from €267,145 to €7,498
of which Land and buildings: -€250,339
- Receivables within one year -€132,302
down €132,302 (-89.9%), from €147,173 to €14,871
of which Trade receivables: -€113,600
- Stocks and contracts -€39,125
no longer reported in 2025 (was €39,125)
- Reserves +€400,000
up €400,000 (+2,667%), from €15,000 to €415,000
of which Distributable reserves: +€400,000
- Other debts -€102,057
down €102,057 (-81.5%), from €125,264 to €23,208
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Tax, wage and social debts +€90,575
up €90,575 (+912%), from €9,931 to €100,506
of which Taxes: +€93,196
- Profit (loss) carried forward +€83,740
up €83,740, from -€2,101 to €81,639
- Gross operating margin +€548,243
up €548,243 (+1,112%), from €49,300 to €597,543
- Turnover -€253,903
down €253,903 (-88.1%), from €288,321 to €34,418
- Purchases and services -€136,005
down €136,005 (-56.9%), from €239,021 to €103,015
- Taxes +€94,751
new in 2025: €94,751
- Staff costs -€61,689
down €61,689 (-79.5%), from €77,594 to €15,905
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 | €463,179 | €770,353 | +€307,174 | +66.3% |
| Fixed assets | 21/28 | €267,195 | €7,548 | -€259,647 | -97.2% |
| Tangible fixed assets | 22/27 | €267,145 | €7,498 | -€259,647 | -97.2% |
| Land and buildings | 22 | €250,339 | - | -€250,339 | |
| Plant, machinery and equipment | 23 | €935 | - | -€935 | |
| Furniture and vehicles | 24 | €15,872 | €7,498 | -€8,373 | -52.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €195,984 | €762,805 | +€566,821 | +289% |
| Stocks and contracts in progress | 3 | €39,125 | - | -€39,125 | |
| Stocks | 30/36 | €39,125 | - | -€39,125 | |
| Amounts receivable within one year | 40/41 | €147,173 | €14,871 | -€132,302 | -89.9% |
| Trade receivables | 40 | €127,770 | €14,170 | -€113,600 | -88.9% |
| Other amounts receivable | 41 | €19,403 | €702 | -€18,701 | -96.4% |
| Cash at bank and in hand | 54/58 | €9,686 | €747,934 | +€738,248 | +7,622% |
| Total equity and liabilities | 10/49 | €463,179 | €770,353 | +€307,174 | +66.3% |
| Equity | 10/15 | €187,201 | €646,639 | +€459,438 | +245% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €415,000 | +€400,000 | +2,667% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | - | €400,000 | +€400,000 | |
| Profit (loss) carried forward | 14 | -€2,101 | €81,639 | +€83,740 | |
| Investment grants | 15 | €24,302 | - | -€24,302 | |
| Provisions and deferred taxes | 16 | €6,740 | - | -€6,740 | |
| Deferred taxes | 168 | €6,740 | - | -€6,740 | |
| Amounts payable | 17/49 | €269,238 | €123,714 | -€145,524 | -54.1% |
| Amounts payable after more than one year | 17 | €8,273 | - | -€8,273 | |
| Financial debts | 170/4 | €8,273 | - | -€8,273 | |
| Amounts payable within one year | 42/48 | €260,965 | €123,714 | -€137,251 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €8,806 | - | -€8,806 | |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €16,963 | - | -€16,963 | |
| Suppliers | 440/4 | €16,963 | - | -€16,963 | |
| Taxes, remuneration and social security | 45 | €9,931 | €100,506 | +€90,575 | +912% |
| Taxes | 450/3 | €2,900 | €96,097 | +€93,196 | +3,213% |
| Remuneration and social security | 454/9 | €7,031 | €4,410 | -€2,621 | -37.3% |
| Other amounts payable | 47/48 | €125,264 | €23,208 | -€102,057 | -81.5% |
| Turnover | 70 | €288,321 | €34,418 | -€253,903 | -88.1% |
| Non-recurring operating income | 76A | - | €679,546 | +€679,546 | |
| Goods, raw materials, services and sundry goods | 60/61 | €239,021 | €103,015 | -€136,005 | -56.9% |
| Remuneration, social security and pensions | 62 | €77,594 | €15,905 | -€61,689 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,943 | €8,373 | -€34,570 | -80.5% |
| Other operating charges | 640/8 | €898 | €19,955 | +€19,057 | +2,122% |
| Non-recurring operating charges | 66A | €167 | €0 | -€167 | -100% |
| Gross operating margin | 9900 | €49,300 | €597,543 | +€548,243 | +1,112% |
| Operating profit (loss) | 9901 | -€72,302 | €553,310 | +€625,612 | |
| Financial income | 75/76B | €3,379 | €24,302 | +€20,923 | +619% |
| Recurring financial income | 75 | €3,379 | €24,302 | +€20,923 | +619% |
| Financial charges | 65/66B | €10,132 | €5,860 | -€4,272 | -42.2% |
| Recurring financial charges | 65 | €10,132 | €5,695 | -€4,437 | -43.8% |
| Non-recurring financial charges | 66B | - | €165 | +€165 | |
| Profit (loss) for the period before taxes | 9903 | -€79,055 | €571,751 | +€650,807 | |
| Transfer from deferred taxes | 780 | €1,740 | €6,740 | +€5,000 | +287% |
| Income taxes | 67/77 | - | €94,751 | +€94,751 | |
| Profit (loss) for the period | 9904 | -€77,316 | €483,740 | +€561,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,316 | €483,740 | +€561,055 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.