ALTIPLANO: 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.
ALTIPLANO
Largest movements
- Cash +€2,902
up €2,902 (+87.4%), from €3,320 to €6,222
mainly Net result for the year (+€3,360) and Trade debts (+€729)
- Reserves +€3,360
up €3,360 (+4.5%), from €74,732 to €78,091
- Accrued charges and deferred income -€1,930
down €1,930 (-7.4%), from €26,175 to €24,245
- Gross operating margin +€760
up €760 (+21.7%), from €3,505 to €4,264
- Other operating charges +€390
up €390 (+458%), from €85 to €475
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 | €148,508 | €151,057 | +€2,548 | +1.7% |
| Fixed assets | 21/28 | €140,100 | €140,000 | -€100 | -0.1% |
| Tangible fixed assets | 22/27 | €140,000 | €140,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €140,000 | €140,000 | = | 0.0% |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €8,409 | €11,057 | +€2,648 | +31.5% |
| Cash at bank and in hand | 54/58 | €3,320 | €6,222 | +€2,902 | +87.4% |
| Deferred charges and accrued income | 490/1 | €5,089 | €4,835 | -€254 | -5.0% |
| Total equity and liabilities | 10/49 | €148,508 | €151,057 | +€2,548 | +1.7% |
| Equity | 10/15 | €80,929 | €84,289 | +€3,360 | +4.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €74,732 | €78,091 | +€3,360 | +4.5% |
| Distributable reserves | 133 | €74,732 | €78,091 | +€3,360 | +4.5% |
| Amounts payable | 17/49 | €67,579 | €66,768 | -€811 | -1.2% |
| Amounts payable within one year | 42/48 | €41,404 | €42,523 | +€1,119 | +2.7% |
| Trade debts | 44 | €2,221 | €2,949 | +€729 | +32.8% |
| Suppliers | 440/4 | €2,221 | €2,949 | +€729 | +32.8% |
| Taxes, remuneration and social security | 45 | - | €83 | +€83 | |
| Taxes | 450/3 | - | €83 | +€83 | |
| Other amounts payable | 47/48 | €39,184 | €39,491 | +€307 | +0.8% |
| Accrued charges and deferred income | 492/3 | €26,175 | €24,245 | -€1,930 | -7.4% |
| Other operating charges | 640/8 | €85 | €475 | +€390 | +458% |
| Gross operating margin | 9900 | €3,505 | €4,264 | +€760 | +21.7% |
| Operating profit (loss) | 9901 | €3,420 | €3,789 | +€370 | +10.8% |
| Financial charges | 65/66B | €432 | €430 | -€3 | -0.6% |
| Recurring financial charges | 65 | €432 | €430 | -€3 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €2,987 | €3,360 | +€372 | +12.5% |
| Profit (loss) for the period | 9904 | €2,987 | €3,360 | +€372 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,987 | €3,360 | +€372 | +12.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.