ALTERIS 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.
ALTERIS TECHNOLOGIES
Largest movements
- Cash +€49,488
up €49,488 (+4198.6%), from €1,179 to €50,666
mainly Other debts (+€34,056) and Receivables within one year (+€13,019)
- Receivables within one year -€13,019
down €13,019 (-17.7%), from €73,409 to €60,390
of which Other amounts receivable: -€7,530
- Tangible fixed assets -€12,559
down €12,559 (-36.0%), from €34,880 to €22,321
of which Other tangible fixed assets: -€7,510
- Stocks and contracts -€8,691
down €8,691 (-31.3%), from €27,806 to €19,115
of which Stocks: -€6,219
- Deferred charges and accrued income -€3,477
down €3,477 (-99.9%), from €3,480 to €2
- Other debts +€34,056
new in 2024: €34,056
- Trade debts -€20,253
down €20,253 (-72.4%), from €27,992 to €7,740
- Profit (loss) carried forward +€4,454
up €4,454 (+65.4%), from €6,809 to €11,263
- Tax, wage and social debts -€3,596
down €3,596 (-15.6%), from €23,005 to €19,409
of which Taxes: -€5,337
- Current portion of long-term debt -€2,526
down €2,526 (-75.0%), from €3,367 to €842
- Gross operating margin +€37,394
up €37,394 (+146.6%), from €25,513 to €62,907
- Staff costs +€14,510
up €14,510 (+96.4%), from €15,046 to €29,556
- Other operating charges +€11,215
up €11,215 (+1710.1%), from €656 to €11,871
- Financial income -€5,807
down €5,807 (-80.5%), from €7,217 to €1,410
of which Non-recurring financial income: -€6,000
- Taxes +€3,723
up €3,723 (+289.9%), from €1,284 to €5,007
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,137 | €163,431 | +€11,294 | +7.4% |
| Fixed assets | 21/28 | €46,264 | €33,257 | -€13,007 | -28.1% |
| Intangible fixed assets | 21 | €1,233 | €785 | -€449 | -36.4% |
| Tangible fixed assets | 22/27 | €34,880 | €22,321 | -€12,559 | -36.0% |
| Land and buildings | 22 | - | €2,450 | +€2,450 | |
| Plant, machinery and equipment | 23 | €4,269 | - | -€4,269 | |
| Furniture and vehicles | 24 | €9,473 | €6,243 | -€3,230 | -34.1% |
| Other tangible fixed assets | 26 | €21,138 | €13,628 | -€7,510 | -35.5% |
| Financial fixed assets | 28 | €10,151 | €10,151 | = | 0.0% |
| Current assets | 29/58 | €105,873 | €130,174 | +€24,301 | +23.0% |
| Stocks and contracts in progress | 3 | €27,806 | €19,115 | -€8,691 | -31.3% |
| Stocks | 30/36 | €12,034 | €5,815 | -€6,219 | -51.7% |
| Contracts in progress | 37 | €15,772 | €13,300 | -€2,472 | -15.7% |
| Amounts receivable within one year | 40/41 | €73,409 | €60,390 | -€13,019 | -17.7% |
| Trade receivables | 40 | €65,719 | €60,230 | -€5,488 | -8.4% |
| Other amounts receivable | 41 | €7,690 | €160 | -€7,530 | -97.9% |
| Cash at bank and in hand | 54/58 | €1,179 | €50,666 | +€49,488 | +4198.6% |
| Deferred charges and accrued income | 490/1 | €3,480 | €2 | -€3,477 | -99.9% |
| Total equity and liabilities | 10/49 | €152,137 | €163,431 | +€11,294 | +7.4% |
| Equity | 10/15 | €96,930 | €101,384 | +€4,454 | +4.6% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €83,522 | €83,522 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €81,662 | €81,662 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,809 | €11,263 | +€4,454 | +65.4% |
| Amounts payable | 17/49 | €55,207 | €62,046 | +€6,839 | +12.4% |
| Amounts payable after more than one year | 17 | €842 | - | -€842 | |
| Financial debts | 170/4 | €842 | - | -€842 | |
| Amounts payable within one year | 42/48 | €54,365 | €62,046 | +€7,681 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €3,367 | €842 | -€2,526 | -75.0% |
| Trade debts | 44 | €27,992 | €7,740 | -€20,253 | -72.4% |
| Suppliers | 440/4 | €27,992 | €7,740 | -€20,253 | -72.4% |
| Taxes, remuneration and social security | 45 | €23,005 | €19,409 | -€3,596 | -15.6% |
| Taxes | 450/3 | €16,485 | €11,148 | -€5,337 | -32.4% |
| Remuneration and social security | 454/9 | €6,521 | €8,261 | +€1,741 | +26.7% |
| Other amounts payable | 47/48 | - | €34,056 | +€34,056 | |
| Remuneration, social security and pensions | 62 | €15,046 | €29,556 | +€14,510 | +96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,923 | €13,007 | -€916 | -6.6% |
| Other operating charges | 640/8 | €656 | €11,871 | +€11,215 | +1710.1% |
| Gross operating margin | 9900 | €25,513 | €62,907 | +€37,394 | +146.6% |
| Operating profit (loss) | 9901 | -€4,111 | €8,473 | +€12,584 | |
| Financial income | 75/76B | €7,217 | €1,410 | -€5,807 | -80.5% |
| Recurring financial income | 75 | €1,217 | €1,410 | +€193 | +15.8% |
| Non-recurring financial income | 76B | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €204 | €421 | +€217 | +106.6% |
| Recurring financial charges | 65 | €204 | €421 | +€217 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | €2,902 | €9,461 | +€6,559 | +226.1% |
| Income taxes | 67/77 | €1,284 | €5,007 | +€3,723 | +289.9% |
| Profit (loss) for the period | 9904 | €1,617 | €4,454 | +€2,837 | +175.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,617 | €4,454 | +€2,837 | +175.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.