ALTERSENSIS: 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.
ALTERSENSIS
Largest movements
- Cash -€21,879
down €21,879 (-98.1%), from €22,304 to €425
mainly Other debts (-€7,460) and Net result for the year (-€6,889)
- Tangible fixed assets -€4,286
down €4,286 (-33.9%), from €12,628 to €8,342
of which Furniture and vehicles: -€4,206
- Current investments +€3,624
up €3,624 (+31.4%), from €11,557 to €15,181
- Receivables within one year +€2,454
up €2,454 (+192%), from €1,276 to €3,730
of which Trade receivables: +€2,427
- Other debts -€7,460
down €7,460 (-37.6%), from €19,840 to €12,380
- Profit (loss) carried forward -€6,889
down €6,889 (-60.8%), from €11,338 to €4,449
- Tax, wage and social debts -€4,346
down €4,346 (-57.0%), from €7,618 to €3,272
of which Taxes: -€4,324
- Trade debts -€1,596
no longer reported in 2025 (was €1,596)
- Gross operating margin -€25,928
down €25,928, from €25,643 to -€285
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.
Derived cash bridge
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 | €48,452 | €28,161 | -€20,291 | -41.9% |
| Fixed assets | 21/28 | €12,628 | €8,342 | -€4,286 | -33.9% |
| Tangible fixed assets | 22/27 | €12,628 | €8,342 | -€4,286 | -33.9% |
| Plant, machinery and equipment | 23 | €768 | €688 | -€80 | -10.4% |
| Furniture and vehicles | 24 | €11,860 | €7,654 | -€4,206 | -35.5% |
| Current assets | 29/58 | €35,824 | €19,819 | -€16,005 | -44.7% |
| Amounts receivable within one year | 40/41 | €1,276 | €3,730 | +€2,454 | +192% |
| Trade receivables | 40 | €1,276 | €3,703 | +€2,427 | +190% |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Current investments | 50/53 | €11,557 | €15,181 | +€3,624 | +31.4% |
| Cash at bank and in hand | 54/58 | €22,304 | €425 | -€21,879 | -98.1% |
| Deferred charges and accrued income | 490/1 | €687 | €483 | -€204 | -29.7% |
| Total equity and liabilities | 10/49 | €48,452 | €28,161 | -€20,291 | -41.9% |
| Equity | 10/15 | €19,398 | €12,509 | -€6,889 | -35.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €11,338 | €4,449 | -€6,889 | -60.8% |
| Amounts payable | 17/49 | €29,054 | €15,652 | -€13,402 | -46.1% |
| Amounts payable within one year | 42/48 | €29,054 | €15,652 | -€13,402 | -46.1% |
| Trade debts | 44 | €1,596 | - | -€1,596 | |
| Suppliers | 440/4 | €1,596 | - | -€1,596 | |
| Taxes, remuneration and social security | 45 | €7,618 | €3,272 | -€4,346 | -57.0% |
| Taxes | 450/3 | €4,324 | - | -€4,324 | |
| Remuneration and social security | 454/9 | €3,294 | €3,272 | -€22 | -0.7% |
| Other amounts payable | 47/48 | €19,840 | €12,380 | -€7,460 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,194 | €6,336 | +€142 | +2.3% |
| Other operating charges | 640/8 | €231 | - | -€231 | |
| Gross operating margin | 9900 | €25,643 | -€285 | -€25,928 | |
| Operating profit (loss) | 9901 | €19,218 | -€6,621 | -€25,839 | |
| Financial income | 75/76B | €62 | €54 | -€8 | -12.9% |
| Recurring financial income | 75 | €62 | €54 | -€8 | -12.9% |
| Financial charges | 65/66B | €44 | €79 | +€35 | +79.5% |
| Recurring financial charges | 65 | €44 | €79 | +€35 | +79.5% |
| Profit (loss) for the period before taxes | 9903 | €19,236 | -€6,646 | -€25,882 | |
| Income taxes | 67/77 | €276 | €243 | -€33 | -12.0% |
| Profit (loss) for the period | 9904 | €18,960 | -€6,889 | -€25,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,960 | -€6,889 | -€25,849 |
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 19 October 2026 via checked.be.