ALTEP TECHNOLOGIES: 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.
ALTEP TECHNOLOGIES
Largest movements
- Receivables after one year -€56,000
no longer reported in 2023 (was €56,000)
- Financial fixed assets +€36,000
up €36,000 (+16.4%), from €220,000 to €256,000
- Reserves +€21,380
up €21,380 (+17.3%), from €123,927 to €145,307
of which Non-distributable reserves: +€21,380
- Provisions -€16,211
down €16,211 (-50.3%), from €32,222 to €16,011
- Accrued charges and deferred income -€15,513
no longer reported in 2023 (was €15,513)
- Profit (loss) carried forward -€10,934
down €10,934 (-11.4%), from €96,230 to €85,296
- Depreciation -€12,500
no longer reported in 2023 (was €12,500)
- Turnover -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Financial income -€1,305
no longer reported in 2023 (was €1,305)
- Purchases and services -€490
down €490 (-27.6%), from €1,778 to €1,288
- Gross operating margin -€222
down €222 (-100.0%), from €222 to €0
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €745,581 | €724,553 | -€21,028 | -2.8% |
| Fixed assets | 21/28 | €657,500 | €693,500 | +€36,000 | +5.5% |
| Tangible fixed assets | 22/27 | €437,500 | €437,500 | = | 0.0% |
| Other tangible fixed assets | 26 | €437,500 | €437,500 | = | 0.0% |
| Financial fixed assets | 28 | €220,000 | €256,000 | +€36,000 | +16.4% |
| Current assets | 29/58 | €88,081 | €31,053 | -€57,028 | -64.7% |
| Amounts receivable after more than one year | 29 | €56,000 | - | -€56,000 | |
| Other amounts receivable | 291 | €56,000 | - | -€56,000 | |
| Amounts receivable within one year | 40/41 | €31,050 | €31,050 | = | 0.0% |
| Other amounts receivable | 41 | €31,050 | €31,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,031 | €3 | -€1,028 | -99.7% |
| Total equity and liabilities | 10/49 | €745,581 | €724,553 | -€21,028 | -2.8% |
| Equity | 10/15 | €226,357 | €236,803 | +€10,446 | +4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €123,927 | €145,307 | +€21,380 | +17.3% |
| Non-distributable reserves | 130/1 | €1,860 | €23,240 | +€21,380 | +1149.5% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | - | €21,380 | +€21,380 | |
| Tax-exempt reserves | 132 | €14,227 | €14,227 | -€0 | 0.0% |
| Distributable reserves | 133 | €107,840 | €107,840 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €96,230 | €85,296 | -€10,934 | -11.4% |
| Provisions and deferred taxes | 16 | €32,222 | €16,011 | -€16,211 | -50.3% |
| Deferred taxes | 168 | €32,222 | €16,011 | -€16,211 | -50.3% |
| Amounts payable | 17/49 | €487,002 | €471,739 | -€15,263 | -3.1% |
| Amounts payable after more than one year | 17 | €450,000 | €450,000 | = | 0.0% |
| Other amounts payable | 178/9 | €450,000 | €450,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,489 | €21,739 | +€250 | +1.2% |
| Other amounts payable | 47/48 | €21,489 | €21,739 | +€250 | +1.2% |
| Accrued charges and deferred income | 492/3 | €15,513 | - | -€15,513 | |
| Turnover | 70 | €2,000 | €0 | -€2,000 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,778 | €1,288 | -€490 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,500 | - | -€12,500 | |
| Gross operating margin | 9900 | €222 | €0 | -€222 | -100.0% |
| Operating profit (loss) | 9901 | -€12,278 | €0 | +€12,278 | |
| Financial income | 75/76B | €1,305 | - | -€1,305 | |
| Recurring financial income | 75 | €1,305 | - | -€1,305 | |
| Financial charges | 65/66B | -€39 | €39 | +€78 | |
| Recurring financial charges | 65 | -€39 | €39 | +€78 | |
| Profit (loss) for the period before taxes | 9903 | -€10,934 | -€39 | +€10,895 | +99.6% |
| Profit (loss) for the period | 9904 | -€10,934 | -€39 | +€10,895 | +99.6% |
| Transfer from tax-exempt reserves | 789 | €130,772 | - | -€130,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €119,838 | -€39 | -€119,877 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.