ALTENA 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.
ALTENA CONSULTING
Largest movements
- Tangible fixed assets -€2,114
down €2,114 (-39.4%), from €5,370 to €3,257
of which Furniture and vehicles: -€2,055
- Cash +€1,435
up €1,435 (+113%), from €1,268 to €2,703
mainly Contributions, distributions and other (+€6,200) and Depreciation (+€2,522)
- Receivables within one year +€961
up €961 (+45.6%), from €2,106 to €3,067
of which Trade receivables: +€812
- Deferred charges and accrued income -€425
down €425 (-22.0%), from €1,930 to €1,505
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Other debts -€3,980
down €3,980 (-94.1%), from €4,231 to €251
- Tax, wage and social debts -€1,585
down €1,585 (-75.2%), from €2,109 to €524
of which Remuneration and social security: -€1,190
- Profit (loss) carried forward -€919
down €919 (-4.7%), from -€19,396 to -€20,314
- Trade debts +€141
up €141 (+33.5%), from €420 to €560
- Gross operating margin +€11,120
up €11,120, from -€8,372 to €2,748
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 | €10,675 | €10,531 | -€143 | -1.3% |
| Fixed assets | 21/28 | €5,370 | €3,257 | -€2,114 | -39.4% |
| Tangible fixed assets | 22/27 | €5,370 | €3,257 | -€2,114 | -39.4% |
| Furniture and vehicles | 24 | €5,254 | €3,198 | -€2,055 | -39.1% |
| Other tangible fixed assets | 26 | €116 | €58 | -€58 | -50.0% |
| Current assets | 29/58 | €5,304 | €7,275 | +€1,970 | +37.1% |
| Amounts receivable within one year | 40/41 | €2,106 | €3,067 | +€961 | +45.6% |
| Trade receivables | 40 | €2,106 | €2,919 | +€812 | +38.6% |
| Other amounts receivable | 41 | €0 | €148 | +€148 | |
| Cash at bank and in hand | 54/58 | €1,268 | €2,703 | +€1,435 | +113% |
| Deferred charges and accrued income | 490/1 | €1,930 | €1,505 | -€425 | -22.0% |
| Total equity and liabilities | 10/49 | €10,675 | €10,531 | -€143 | -1.3% |
| Equity | 10/15 | €2,715 | €7,997 | +€5,281 | +195% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €9,711 | €9,711 | = | 0.0% |
| Distributable reserves | 133 | €9,711 | €9,711 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,396 | -€20,314 | -€919 | -4.7% |
| Amounts payable | 17/49 | €7,959 | €2,535 | -€5,425 | -68.2% |
| Amounts payable within one year | 42/48 | €6,759 | €1,335 | -€5,425 | -80.3% |
| Trade debts | 44 | €420 | €560 | +€141 | +33.5% |
| Suppliers | 440/4 | €420 | €560 | +€141 | +33.5% |
| Taxes, remuneration and social security | 45 | €2,109 | €524 | -€1,585 | -75.2% |
| Taxes | 450/3 | €920 | €524 | -€396 | -43.0% |
| Remuneration and social security | 454/9 | €1,190 | €0 | -€1,190 | -100% |
| Other amounts payable | 47/48 | €4,231 | €251 | -€3,980 | -94.1% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,461 | €2,522 | +€60 | +2.5% |
| Other operating charges | 640/8 | €894 | €870 | -€24 | -2.7% |
| Gross operating margin | 9900 | -€8,372 | €2,748 | +€11,120 | |
| Operating profit (loss) | 9901 | -€11,727 | -€643 | +€11,084 | +94.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €164 | €138 | -€26 | -15.7% |
| Recurring financial charges | 65 | €164 | €138 | -€26 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,886 | -€781 | +€11,105 | +93.4% |
| Income taxes | 67/77 | €148 | €137 | -€11 | -7.4% |
| Profit (loss) for the period | 9904 | -€12,034 | -€919 | +€11,115 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,034 | -€919 | +€11,115 | +92.4% |
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 1 November 2026 via checked.be.