Altiplan° Architects: 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.
What changed
Altiplan° Architects
NACE 73.200, Market research and public opinion polling
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€178,141
2024 · €311+€177,829
Equity
€1.3m
2024 · €1.2m+€178,141
Cash
€736,230
2024 · €750,087-€13,857
Balance sheet total
€4.3m
2024 · €4.0m+€263,099
Largest movements
Assets
- Current investments +€188,202
up €188,202 (+189.0%), from €99,580 to €287,782
- Receivables within one year +€139,822
up €139,822 (+4.6%), from €3.0m to €3.2m
of which Other amounts receivable: +€110,507
Equity and liabilities
- Reserves +€188,202
up €188,202 (+251.7%), from €74,771 to €262,973
of which Non-distributable reserves: +€188,202
- Trade debts -€144,515
down €144,515 (-5.3%), from €2.7m to €2.6m
- Debts after one year +€124,845
new in 2025: €124,845
- Current portion of long-term debt +€102,532
up €102,532 (+546.8%), from €18,750 to €121,282
Income statement
- Gross operating margin +€457,737
up €457,737 (+62.6%), from €730,647 to €1.2m
- Write-downs +€247,637
up €247,637, from €0 to €247,637
- Taxes +€39,718
up €39,718 (+135.9%), from €29,232 to €68,950
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.
Result 2024
€311
Gross operating margin
+€457,737
Staff costs
+€11,410
Depreciation
-€2,282
Write-downs
-€247,637
Other operating charges
-€2,456
Other operating items
-€304
Financial income
-€1,231
Financial charges
+€2,310
Taxes
-€39,718
Result 2025
€178,141
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.
From operations
-€45,242
Investment
-€195,992
Financing
+€227,378
Cash 2024
€750,087
From operations (derived)
-€45,242
Net result for the year
+€178,141
Depreciation
+€58,060
Receivables within one year
-€139,822
Deferred charges and accrued income
+€799
Trade debts
-€144,515
Tax, wage and social debts
-€2,904
Accrued charges and deferred income
+€5,000
Investment (derived)
-€195,992
Investment in fixed assets (net)
-€7,790
Current investments
-€188,202
Financing
+€227,378
Debts after one year
+€124,845
Current portion of long-term debt
+€102,532
Cash 2025
€736,230
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,026,157 | €4,289,255 | +€263,099 | +6.5% |
| Fixed assets | 21/28 | €134,465 | €84,195 | -€50,270 | -37.4% |
| Intangible fixed assets | 21 | €15,753 | €8,095 | -€7,658 | -48.6% |
| Tangible fixed assets | 22/27 | €101,713 | €59,101 | -€42,612 | -41.9% |
| Plant, machinery and equipment | 23 | €74,471 | €43,455 | -€31,016 | -41.6% |
| Furniture and vehicles | 24 | €3,632 | €1,992 | -€1,640 | -45.1% |
| Other tangible fixed assets | 26 | €23,611 | €13,654 | -€9,957 | -42.2% |
| Financial fixed assets | 28 | €16,999 | €16,999 | = | 0.0% |
| Current assets | 29/58 | €3,891,692 | €4,205,061 | +€313,368 | +8.1% |
| Amounts receivable within one year | 40/41 | €3,021,887 | €3,161,709 | +€139,822 | +4.6% |
| Trade receivables | 40 | €2,909,119 | €2,938,435 | +€29,315 | +1.0% |
| Other amounts receivable | 41 | €112,768 | €223,275 | +€110,507 | +98.0% |
| Current investments | 50/53 | €99,580 | €287,782 | +€188,202 | +189.0% |
| Cash at bank and in hand | 54/58 | €750,087 | €736,230 | -€13,857 | -1.8% |
| Deferred charges and accrued income | 490/1 | €20,138 | €19,339 | -€799 | -4.0% |
| Total equity and liabilities | 10/49 | €4,026,157 | €4,289,255 | +€263,099 | +6.5% |
| Equity | 10/15 | €1,169,828 | €1,347,969 | +€178,141 | +15.2% |
| Contributions | 10/11 | €93,300 | €93,300 | = | 0.0% |
| Reserves | 13 | €74,771 | €262,973 | +€188,202 | +251.7% |
| Non-distributable reserves | 130/1 | €41,761 | €229,963 | +€188,202 | +450.7% |
| Reserves not available under the articles | 1311 | €41,761 | €229,963 | +€188,202 | +450.7% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,001,757 | €991,696 | -€10,061 | -1.0% |
| Amounts payable | 17/49 | €2,856,328 | €2,941,287 | +€84,958 | +3.0% |
| Amounts payable after more than one year | 17 | - | €124,845 | +€124,845 | |
| Financial debts | 170/4 | - | €124,845 | +€124,845 | |
| Amounts payable within one year | 42/48 | €2,826,328 | €2,781,441 | -€44,887 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €18,750 | €121,282 | +€102,532 | +546.8% |
| Trade debts | 44 | €2,718,428 | €2,573,913 | -€144,515 | -5.3% |
| Suppliers | 440/4 | €2,718,428 | €2,573,913 | -€144,515 | -5.3% |
| Taxes, remuneration and social security | 45 | €89,150 | €86,246 | -€2,904 | -3.3% |
| Taxes | 450/3 | €11,694 | €15,206 | +€3,512 | +30.0% |
| Remuneration and social security | 454/9 | €77,456 | €71,040 | -€6,416 | -8.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Remuneration, social security and pensions | 62 | €614,057 | €602,647 | -€11,410 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,778 | €58,060 | +€2,282 | +4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €247,637 | +€247,637 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €16,446 | €18,902 | +€2,456 | +14.9% |
| Non-recurring operating charges | 66A | - | €304 | +€304 | |
| Gross operating margin | 9900 | €730,647 | €1,188,383 | +€457,737 | +62.6% |
| Operating profit (loss) | 9901 | €44,366 | €260,833 | +€216,468 | +487.9% |
| Financial income | 75/76B | €1,260 | €29 | -€1,231 | -97.7% |
| Recurring financial income | 75 | €1,260 | €29 | -€1,231 | -97.7% |
| Financial charges | 65/66B | €16,082 | €13,772 | -€2,310 | -14.4% |
| Recurring financial charges | 65 | €16,082 | €13,772 | -€2,310 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €29,543 | €247,091 | +€217,548 | +736.4% |
| Income taxes | 67/77 | €29,232 | €68,950 | +€39,718 | +135.9% |
| Profit (loss) for the period | 9904 | €311 | €178,141 | +€177,829 | +57099.0% |
| Profit (loss) for the period to be appropriated | 9905 | €311 | €178,141 | +€177,829 | +57099.0% |
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 12 October 2026 via checked.be.