ALTIUM: 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.
ALTIUM
Largest movements
- Cash +€4,232
up €4,232 (+53.1%), from €7,977 to €12,209
mainly Receivables within one year (+€3,755) and Net result for the year (+€323)
- Receivables within one year -€3,755
down €3,755 (-60.6%), from €6,197 to €2,442
of which Trade receivables: -€4,350
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€610
down €610 (-86.9%), from €702 to €92
- Taxes -€157
down €157 (-53.3%), from €294 to €137
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,174 | €49,651 | +€477 | +1.0% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €39,174 | €39,651 | +€477 | +1.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,197 | €2,442 | -€3,755 | -60.6% |
| Trade receivables | 40 | €4,350 | €0 | -€4,350 | -100% |
| Other amounts receivable | 41 | €1,847 | €2,442 | +€595 | +32.2% |
| Cash at bank and in hand | 54/58 | €7,977 | €12,209 | +€4,232 | +53.1% |
| Total equity and liabilities | 10/49 | €49,174 | €49,651 | +€477 | +1.0% |
| Equity | 10/15 | €48,869 | €49,192 | +€323 | +0.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €22,698 | €22,698 | = | 0.0% |
| Distributable reserves | 133 | €22,698 | €22,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,671 | €13,995 | +€323 | +2.4% |
| Amounts payable | 17/49 | €305 | €459 | +€154 | +50.4% |
| Amounts payable within one year | 42/48 | €305 | €459 | +€154 | +50.4% |
| Taxes, remuneration and social security | 45 | €294 | €432 | +€137 | +46.7% |
| Taxes | 450/3 | €294 | €432 | +€137 | +46.7% |
| Other amounts payable | 47/48 | €11 | €27 | +€16 | +152% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €702 | €92 | -€610 | -86.9% |
| Operating profit (loss) | 9901 | €576 | -€36 | -€612 | |
| Financial income | 75/76B | €595 | €595 | = | 0.0% |
| Recurring financial income | 75 | €595 | €595 | = | 0.0% |
| Financial charges | 65/66B | €101 | €98 | -€3 | -3.0% |
| Recurring financial charges | 65 | €101 | €98 | -€3 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €1,070 | €461 | -€609 | -56.9% |
| Income taxes | 67/77 | €294 | €137 | -€157 | -53.3% |
| Profit (loss) for the period | 9904 | €775 | €323 | -€452 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €775 | €323 | -€452 | -58.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.