ALTAJ 2: 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.
ALTAJ 2
Largest movements
- Receivables within one year +€1,000
up €1,000 (+4.8%), from €20,627 to €21,627
- Other debts +€500
new in 2025: €500
- Gross operating margin +€134
up €134 (+21.2%), from -€634 to -€500
- Financial income -€74
down €74 (-6.4%), from €1,164 to €1,090
- Financial charges +€13
up €13 (+9.1%), from €141 to €153
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 | €38,621 | €39,338 | +€717 | +1.9% |
| Current assets | 29/58 | €38,621 | €39,338 | +€717 | +1.9% |
| Amounts receivable within one year | 40/41 | €20,627 | €21,627 | +€1,000 | +4.8% |
| Other amounts receivable | 41 | €20,627 | €21,627 | +€1,000 | +4.8% |
| Cash at bank and in hand | 54/58 | €17,994 | €17,712 | -€283 | -1.6% |
| Total equity and liabilities | 10/49 | €38,621 | €39,338 | +€717 | +1.9% |
| Equity | 10/15 | €38,621 | €38,839 | +€217 | +0.6% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,379 | -€3,162 | +€217 | +6.4% |
| Amounts payable | 17/49 | - | €500 | +€500 | |
| Amounts payable within one year | 42/48 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €218 | €220 | +€2 | +0.9% |
| Gross operating margin | 9900 | -€634 | -€500 | +€134 | +21.2% |
| Operating profit (loss) | 9901 | -€852 | -€720 | +€132 | +15.5% |
| Financial income | 75/76B | €1,164 | €1,090 | -€74 | -6.4% |
| Recurring financial income | 75 | €1,164 | €1,090 | -€74 | -6.4% |
| Financial charges | 65/66B | €141 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €172 | €217 | +€45 | +26.4% |
| Profit (loss) for the period | 9904 | €172 | €217 | +€45 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €172 | €217 | +€45 | +26.4% |
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 2 October 2026 via checked.be.