Altika: 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.
Altika
Largest movements
- Cash +€39,956
up €39,956 (+136%), from €29,429 to €69,386
mainly Net result for the year (+€55,305) and Deferred charges and accrued income (+€9,656)
- Tangible fixed assets +€20,225
up €20,225 (+882%), from €2,294 to €22,519
of which Other tangible fixed assets: +€14,371
- Deferred charges and accrued income -€9,656
down €9,656 (-95.3%), from €10,128 to €473
- Receivables within one year -€3,591
down €3,591 (-21.9%), from €16,429 to €12,838
of which Trade receivables: -€4,218
- Reserves +€55,305
up €55,305 (+203%), from €27,263 to €82,567
- Tax, wage and social debts -€8,524
down €8,524 (-83.0%), from €10,271 to €1,747
- Trade debts +€3,370
up €3,370 (+27.3%), from €12,348 to €15,718
- Other debts -€3,216
down €3,216 (-43.5%), from €7,400 to €4,184
- Gross operating margin +€38,222
up €38,222 (+110%), from €34,709 to €72,931
- Taxes +€7,873
up €7,873 (+108%), from €7,318 to €15,191
- Depreciation +€1,152
up €1,152 (+3,936%), from €29 to €1,182
- Financial charges +€1,050
up €1,050 (+1,944%), from €54 to €1,104
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 | €58,281 | €105,216 | +€46,935 | +80.5% |
| Fixed assets | 21/28 | €2,294 | €22,519 | +€20,225 | +882% |
| Tangible fixed assets | 22/27 | €2,294 | €22,519 | +€20,225 | +882% |
| Plant, machinery and equipment | 23 | - | €2,980 | +€2,980 | |
| Furniture and vehicles | 24 | - | €2,875 | +€2,875 | |
| Other tangible fixed assets | 26 | €2,294 | €16,665 | +€14,371 | +626% |
| Current assets | 29/58 | €55,987 | €82,697 | +€26,710 | +47.7% |
| Amounts receivable within one year | 40/41 | €16,429 | €12,838 | -€3,591 | -21.9% |
| Trade receivables | 40 | €16,247 | €12,029 | -€4,218 | -26.0% |
| Other amounts receivable | 41 | €182 | €809 | +€627 | +343% |
| Cash at bank and in hand | 54/58 | €29,429 | €69,386 | +€39,956 | +136% |
| Deferred charges and accrued income | 490/1 | €10,128 | €473 | -€9,656 | -95.3% |
| Total equity and liabilities | 10/49 | €58,281 | €105,216 | +€46,935 | +80.5% |
| Equity | 10/15 | €28,263 | €83,567 | +€55,305 | +196% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,263 | €82,567 | +€55,305 | +203% |
| Distributable reserves | 133 | €27,263 | €82,567 | +€55,305 | +203% |
| Amounts payable | 17/49 | €30,019 | €21,649 | -€8,370 | -27.9% |
| Amounts payable within one year | 42/48 | €30,019 | €21,649 | -€8,370 | -27.9% |
| Trade debts | 44 | €12,348 | €15,718 | +€3,370 | +27.3% |
| Suppliers | 440/4 | €12,348 | €15,718 | +€3,370 | +27.3% |
| Taxes, remuneration and social security | 45 | €10,271 | €1,747 | -€8,524 | -83.0% |
| Taxes | 450/3 | €10,271 | €1,747 | -€8,524 | -83.0% |
| Other amounts payable | 47/48 | €7,400 | €4,184 | -€3,216 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29 | €1,182 | +€1,152 | +3,936% |
| Other operating charges | 640/8 | €50 | €150 | +€100 | +200% |
| Gross operating margin | 9900 | €34,709 | €72,931 | +€38,222 | +110% |
| Operating profit (loss) | 9901 | €34,630 | €71,599 | +€36,969 | +107% |
| Financial income | 75/76B | €4 | €0 | -€4 | -90.1% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -90.1% |
| Financial charges | 65/66B | €54 | €1,104 | +€1,050 | +1,944% |
| Recurring financial charges | 65 | €54 | €1,104 | +€1,050 | +1,944% |
| Profit (loss) for the period before taxes | 9903 | €34,580 | €70,496 | +€35,916 | +104% |
| Income taxes | 67/77 | €7,318 | €15,191 | +€7,873 | +108% |
| Profit (loss) for the period | 9904 | €27,263 | €55,305 | +€28,042 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €27,263 | €55,305 | +€28,042 | +103% |
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 13 October 2026 via checked.be.