ALTERA CONSULT: 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.
ALTERA CONSULT
Largest movements
- Receivables within one year +€17,838
up €17,838 (+15.7%), from €113,737 to €131,575
of which Trade receivables: +€16,780
- Financial fixed assets +€12,760
up €12,760 (+54.9%), from €23,250 to €36,010
- Deferred charges and accrued income +€11,388
up €11,388 (+14713.1%), from €77 to €11,465
- Tangible fixed assets +€9,495
up €9,495 (+148.0%), from €6,418 to €15,913
- Profit (loss) carried forward +€26,297
up €26,297 (+23.7%), from €111,080 to €137,377
- Accrued charges and deferred income +€16,245
up €16,245 (+6370.3%), from €255 to €16,500
- Current portion of long-term debt +€8,265
new in 2025: €8,265
- Tax, wage and social debts +€2,193
up €2,193 (+281.4%), from €780 to €2,973
of which Remuneration and social security: +€2,000
- Depreciation +€4,889
up €4,889 (+223.2%), from €2,190 to €7,080
- Other operating charges +€2,733
up €2,733 (+675.0%), from €405 to €3,138
- Financial charges +€2,723
up €2,723 (+314.6%), from €865 to €3,588
- Gross operating margin -€858
down €858 (-2.1%), from €40,592 to €39,734
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,482 | €194,963 | +€51,481 | +35.9% |
| Fixed assets | 21/28 | €29,668 | €51,923 | +€22,255 | +75.0% |
| Tangible fixed assets | 22/27 | €6,418 | €15,913 | +€9,495 | +148.0% |
| Furniture and vehicles | 24 | €6,418 | €15,913 | +€9,495 | +148.0% |
| Financial fixed assets | 28 | €23,250 | €36,010 | +€12,760 | +54.9% |
| Current assets | 29/58 | €113,815 | €143,040 | +€29,226 | +25.7% |
| Amounts receivable within one year | 40/41 | €113,737 | €131,575 | +€17,838 | +15.7% |
| Trade receivables | 40 | €15,890 | €32,670 | +€16,780 | +105.6% |
| Other amounts receivable | 41 | €97,847 | €98,905 | +€1,058 | +1.1% |
| Deferred charges and accrued income | 490/1 | €77 | €11,465 | +€11,388 | +14713.1% |
| Total equity and liabilities | 10/49 | €143,482 | €194,963 | +€51,481 | +35.9% |
| Equity | 10/15 | €132,223 | €158,520 | +€26,297 | +19.9% |
| Contributions | 10/11 | €21,143 | €21,143 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,080 | €137,377 | +€26,297 | +23.7% |
| Amounts payable | 17/49 | €11,259 | €36,444 | +€25,184 | +223.7% |
| Amounts payable after more than one year | 17 | - | €1,320 | +€1,320 | |
| Financial debts | 170/4 | - | €1,320 | +€1,320 | |
| Amounts payable within one year | 42/48 | €11,004 | €18,624 | +€7,619 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,265 | +€8,265 | |
| Financial debts | 43 | €7,065 | €5,364 | -€1,701 | -24.1% |
| Credit institutions | 430/8 | €7,065 | €5,364 | -€1,701 | -24.1% |
| Trade debts | 44 | €3,159 | €2,021 | -€1,138 | -36.0% |
| Suppliers | 440/4 | €3,159 | €2,021 | -€1,138 | -36.0% |
| Taxes, remuneration and social security | 45 | €780 | €2,973 | +€2,193 | +281.4% |
| Taxes | 450/3 | €780 | €973 | +€193 | +24.8% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €255 | €16,500 | +€16,245 | +6370.3% |
| Non-recurring operating income | 76A | €77,325 | - | -€77,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €7,080 | +€4,889 | +223.2% |
| Other operating charges | 640/8 | €405 | €3,138 | +€2,733 | +675.0% |
| Gross operating margin | 9900 | €40,592 | €39,734 | -€858 | -2.1% |
| Operating profit (loss) | 9901 | €37,997 | €29,516 | -€8,480 | -22.3% |
| Financial income | 75/76B | €564 | €634 | +€70 | +12.4% |
| Recurring financial income | 75 | €564 | €634 | +€70 | +12.4% |
| Financial charges | 65/66B | €865 | €3,588 | +€2,723 | +314.6% |
| Recurring financial charges | 65 | €865 | €3,588 | +€2,723 | +314.6% |
| Profit (loss) for the period before taxes | 9903 | €37,695 | €26,562 | -€11,133 | -29.5% |
| Income taxes | 67/77 | - | €266 | +€266 | |
| Profit (loss) for the period | 9904 | €37,695 | €26,297 | -€11,398 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,695 | €26,297 | -€11,398 | -30.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.