Alterna-click: 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.
Alterna-click
Largest movements
- Receivables within one year +€15,449
up €15,449 (+19.0%), from €81,148 to €96,597
of which Other amounts receivable: +€15,756
- Cash -€3,748
down €3,748 (-27.3%), from €13,736 to €9,987
mainly Investment in fixed assets (net) (-€23,404) and Receivables within one year (-€15,449)
- Tangible fixed assets +€2,785
up €2,785 (+4.4%), from €63,903 to €66,688
- Profit (loss) carried forward +€16,282
up €16,282 (+29.4%), from €55,465 to €71,747
- Current portion of long-term debt +€6,178
up €6,178 (+38.6%), from €15,986 to €22,164
- Tax, wage and social debts -€4,869
down €4,869 (-14.1%), from €34,502 to €29,634
- Debts after one year -€3,106
down €3,106 (-6.1%), from €50,834 to €47,729
- Depreciation +€5,936
up €5,936 (+40.4%), from €14,683 to €20,619
- Gross operating margin +€3,341
up €3,341 (+7.7%), from €43,438 to €46,779
- Taxes -€3,320
down €3,320 (-34.9%), from €9,515 to €6,195
- Other operating charges +€2,584
up €2,584 (+118.6%), from €2,178 to €4,762
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 | €158,788 | €173,273 | +€14,485 | +9.1% |
| Fixed assets | 21/28 | €63,903 | €66,688 | +€2,785 | +4.4% |
| Tangible fixed assets | 22/27 | €63,903 | €66,688 | +€2,785 | +4.4% |
| Furniture and vehicles | 24 | €63,903 | €66,688 | +€2,785 | +4.4% |
| Current assets | 29/58 | €94,884 | €106,585 | +€11,701 | +12.3% |
| Amounts receivable within one year | 40/41 | €81,148 | €96,597 | +€15,449 | +19.0% |
| Trade receivables | 40 | €9,405 | €9,098 | -€307 | -3.3% |
| Other amounts receivable | 41 | €71,743 | €87,500 | +€15,756 | +22.0% |
| Cash at bank and in hand | 54/58 | €13,736 | €9,987 | -€3,748 | -27.3% |
| Total equity and liabilities | 10/49 | €158,788 | €173,273 | +€14,485 | +9.1% |
| Equity | 10/15 | €57,465 | €73,747 | +€16,282 | +28.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,465 | €71,747 | +€16,282 | +29.4% |
| Amounts payable | 17/49 | €101,322 | €99,526 | -€1,797 | -1.8% |
| Amounts payable after more than one year | 17 | €50,834 | €47,729 | -€3,106 | -6.1% |
| Financial debts | 170/4 | €50,834 | €47,729 | -€3,106 | -6.1% |
| Amounts payable within one year | 42/48 | €50,488 | €51,797 | +€1,309 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €15,986 | €22,164 | +€6,178 | +38.6% |
| Taxes, remuneration and social security | 45 | €34,502 | €29,634 | -€4,869 | -14.1% |
| Taxes | 450/3 | €34,502 | €29,634 | -€4,869 | -14.1% |
| Remuneration, social security and pensions | 62 | €425 | - | -€425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,683 | €20,619 | +€5,936 | +40.4% |
| Other operating charges | 640/8 | €2,178 | €4,762 | +€2,584 | +118.6% |
| Non-recurring operating charges | 66A | - | €263 | +€263 | |
| Gross operating margin | 9900 | €43,438 | €46,779 | +€3,341 | +7.7% |
| Operating profit (loss) | 9901 | €26,152 | €21,135 | -€5,017 | -19.2% |
| Financial income | 75/76B | €4,204 | €4,671 | +€467 | +11.1% |
| Recurring financial income | 75 | €4,204 | €4,671 | +€467 | +11.1% |
| Financial charges | 65/66B | €3,376 | €3,328 | -€48 | -1.4% |
| Recurring financial charges | 65 | €3,376 | €3,328 | -€48 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €26,980 | €22,478 | -€4,503 | -16.7% |
| Income taxes | 67/77 | €9,515 | €6,195 | -€3,320 | -34.9% |
| Profit (loss) for the period | 9904 | €17,465 | €16,282 | -€1,183 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,465 | €16,282 | -€1,183 | -6.8% |
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 11 October 2026 via checked.be.