ALTISTE: 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.
ALTISTE
Largest movements
- Receivables within one year +€32,209
up €32,209 (+3466.0%), from €929 to €33,138
of which Other amounts receivable: +€33,138
- Cash +€3,986
up €3,986 (+2.9%), from €136,966 to €140,952
mainly Other debts (+€98,157) and Net result for the year (+€49,905)
- Other debts +€98,157
up €98,157 (+5326.6%), from €1,843 to €100,000
- Profit (loss) carried forward -€50,095
down €50,095 (-36.7%), from €136,370 to €86,275
- Tax, wage and social debts -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Turnover +€152,190
new in 2025: €152,190
- Purchases and services +€90,016
new in 2025: €90,016
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 | €152,350 | €188,289 | +€35,938 | +23.6% |
| Fixed assets | 21/28 | €2,132 | €1,246 | -€887 | -41.6% |
| Tangible fixed assets | 22/27 | €2,132 | €1,246 | -€887 | -41.6% |
| Furniture and vehicles | 24 | €2,132 | €1,246 | -€887 | -41.6% |
| Current assets | 29/58 | €150,218 | €187,043 | +€36,825 | +24.5% |
| Amounts receivable within one year | 40/41 | €929 | €33,138 | +€32,209 | +3466.0% |
| Trade receivables | 40 | €929 | €0 | -€929 | -100.0% |
| Other amounts receivable | 41 | - | €33,138 | +€33,138 | |
| Cash at bank and in hand | 54/58 | €136,966 | €140,952 | +€3,986 | +2.9% |
| Deferred charges and accrued income | 490/1 | €12,323 | €12,953 | +€631 | +5.1% |
| Total equity and liabilities | 10/49 | €152,350 | €188,289 | +€35,938 | +23.6% |
| Equity | 10/15 | €138,370 | €88,275 | -€50,095 | -36.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,370 | €86,275 | -€50,095 | -36.7% |
| Amounts payable | 17/49 | €13,980 | €100,014 | +€86,033 | +615.4% |
| Amounts payable within one year | 42/48 | €13,980 | €100,014 | +€86,033 | +615.4% |
| Trade debts | 44 | €137 | €14 | -€124 | -90.1% |
| Suppliers | 440/4 | €137 | €14 | -€124 | -90.1% |
| Taxes, remuneration and social security | 45 | €12,000 | €0 | -€12,000 | -100.0% |
| Taxes | 450/3 | €12,000 | €0 | -€12,000 | -100.0% |
| Other amounts payable | 47/48 | €1,843 | €100,000 | +€98,157 | +5326.6% |
| Turnover | 70 | - | €152,190 | +€152,190 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €90,016 | +€90,016 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €887 | +€359 | +68.0% |
| Other operating charges | 640/8 | €140 | €0 | -€140 | -100.0% |
| Gross operating margin | 9900 | €64,184 | €64,849 | +€666 | +1.0% |
| Operating profit (loss) | 9901 | €63,516 | €63,963 | +€447 | +0.7% |
| Financial charges | 65/66B | €264 | €47 | -€217 | -82.1% |
| Recurring financial charges | 65 | €264 | €47 | -€217 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | €63,252 | €63,915 | +€664 | +1.0% |
| Income taxes | 67/77 | €14,000 | €14,011 | +€11 | +0.1% |
| Profit (loss) for the period | 9904 | €49,252 | €49,905 | +€653 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,252 | €49,905 | +€653 | +1.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.