ALTIPLANO DEVELOPMENT: 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.
ALTIPLANO DEVELOPMENT
Largest movements
- Cash -€6,677
down €6,677 (-26.4%), from €25,313 to €18,636
mainly Other debts (-€3,607) and Net result for the year (-€3,070)
- Other debts -€3,607
down €3,607 (-13.6%), from €26,451 to €22,844
- Profit (loss) carried forward -€3,070
down €3,070 (-15.6%), from -€19,738 to -€22,808
- Gross operating margin -€552
down €552 (-22.5%), from -€2,457 to -€3,009
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 | €25,313 | €18,636 | -€6,677 | -26.4% |
| Current assets | 29/58 | €25,313 | €18,636 | -€6,677 | -26.4% |
| Cash at bank and in hand | 54/58 | €25,313 | €18,636 | -€6,677 | -26.4% |
| Total equity and liabilities | 10/49 | €25,313 | €18,636 | -€6,677 | -26.4% |
| Equity | 10/15 | -€1,138 | -€4,208 | -€3,070 | -269.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,738 | -€22,808 | -€3,070 | -15.6% |
| Amounts payable | 17/49 | €26,451 | €22,844 | -€3,607 | -13.6% |
| Amounts payable within one year | 42/48 | €26,451 | €22,844 | -€3,607 | -13.6% |
| Other amounts payable | 47/48 | €26,451 | €22,844 | -€3,607 | -13.6% |
| Gross operating margin | 9900 | -€2,457 | -€3,009 | -€552 | -22.5% |
| Operating profit (loss) | 9901 | -€2,457 | -€3,009 | -€552 | -22.5% |
| Financial charges | 65/66B | €59 | €61 | +€2 | +3.4% |
| Recurring financial charges | 65 | €59 | €61 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,516 | -€3,070 | -€554 | -22.0% |
| Profit (loss) for the period | 9904 | -€2,516 | -€3,070 | -€554 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,516 | -€3,070 | -€554 | -22.0% |
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 4 October 2026 via checked.be.