ALTERNADYVE: 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.
ALTERNADYVE
Largest movements
- Cash -€24,510
down €24,510 (-24.6%), from €99,833 to €75,322
mainly Other debts (-€52,618) and Tax, wage and social debts (-€2,160)
- Current investments -€4,778
down €4,778 (-5.9%), from €80,652 to €75,874
- Other debts -€52,618
down €52,618 (-37.7%), from €139,753 to €87,135
- Reserves +€24,950
up €24,950 (+43.6%), from €57,200 to €82,150
- Gross operating margin +€15,121
up €15,121 (+74.5%), from €20,284 to €35,404
- Taxes +€8,149
up €8,149 (+151.6%), from €5,376 to €13,526
- Depreciation -€6,766
down €6,766 (-79.3%), from €8,537 to €1,771
- Financial income +€3,904
up €3,904 (+168.8%), from €2,313 to €6,217
- Financial charges +€390
up €390 (+174.3%), from €224 to €614
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 | €221,158 | €189,008 | -€32,150 | -14.5% |
| Fixed assets | 21/28 | €23,522 | €21,751 | -€1,771 | -7.5% |
| Tangible fixed assets | 22/27 | €23,522 | €21,751 | -€1,771 | -7.5% |
| Furniture and vehicles | 24 | €1,570 | €1,019 | -€551 | -35.1% |
| Other tangible fixed assets | 26 | €21,952 | €20,732 | -€1,220 | -5.6% |
| Current assets | 29/58 | €197,636 | €167,257 | -€30,379 | -15.4% |
| Amounts receivable within one year | 40/41 | €14,857 | €13,543 | -€1,314 | -8.8% |
| Trade receivables | 40 | €14,839 | €13,543 | -€1,296 | -8.7% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Current investments | 50/53 | €80,652 | €75,874 | -€4,778 | -5.9% |
| Cash at bank and in hand | 54/58 | €99,833 | €75,322 | -€24,510 | -24.6% |
| Deferred charges and accrued income | 490/1 | €2,294 | €2,518 | +€224 | +9.7% |
| Total equity and liabilities | 10/49 | €221,158 | €189,008 | -€32,150 | -14.5% |
| Equity | 10/15 | €69,760 | €94,752 | +€24,992 | +35.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €57,200 | €82,150 | +€24,950 | +43.6% |
| Distributable reserves | 133 | €57,200 | €82,150 | +€24,950 | +43.6% |
| Profit (loss) carried forward | 14 | €160 | €202 | +€42 | +26.3% |
| Amounts payable | 17/49 | €151,398 | €94,256 | -€57,142 | -37.7% |
| Amounts payable within one year | 42/48 | €149,398 | €94,256 | -€55,142 | -36.9% |
| Trade debts | 44 | €1,448 | €1,083 | -€365 | -25.2% |
| Suppliers | 440/4 | €1,448 | €1,083 | -€365 | -25.2% |
| Taxes, remuneration and social security | 45 | €8,197 | €6,037 | -€2,160 | -26.3% |
| Taxes | 450/3 | €8,197 | €6,037 | -€2,160 | -26.3% |
| Other amounts payable | 47/48 | €139,753 | €87,135 | -€52,618 | -37.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,537 | €1,771 | -€6,766 | -79.3% |
| Other operating charges | 640/8 | €692 | €718 | +€26 | +3.8% |
| Gross operating margin | 9900 | €20,284 | €35,404 | +€15,121 | +74.5% |
| Operating profit (loss) | 9901 | €11,054 | €32,914 | +€21,860 | +197.8% |
| Financial income | 75/76B | €2,313 | €6,217 | +€3,904 | +168.8% |
| Recurring financial income | 75 | €2,313 | €6,217 | +€3,904 | +168.8% |
| Financial charges | 65/66B | €224 | €614 | +€390 | +174.3% |
| Recurring financial charges | 65 | €224 | €614 | +€390 | +174.3% |
| Profit (loss) for the period before taxes | 9903 | €13,144 | €38,518 | +€25,374 | +193.0% |
| Income taxes | 67/77 | €5,376 | €13,526 | +€8,149 | +151.6% |
| Profit (loss) for the period | 9904 | €7,768 | €24,992 | +€17,224 | +221.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,768 | €24,992 | +€17,224 | +221.7% |
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 5 October 2026 via checked.be.