ALTIVA CONSTRUCTIONS: 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.
ALTIVA CONSTRUCTIONS
Largest movements
- Receivables within one year -€51,940
down €51,940 (-93.6%), from €55,486 to €3,546
of which Other amounts receivable: -€51,295
- Other debts -€65,143
down €65,143 (-24.8%), from €263,093 to €197,951
- Profit (loss) carried forward +€16,023
up €16,023 (+25.9%), from -€61,778 to -€45,756
- Short-term financial debts -€3,162
no longer reported in 2024 (was €3,162)
- Gross operating margin +€81,586
up €81,586, from -€12,362 to €69,225
- Other operating charges +€51,911
up €51,911 (+21757.3%), from €239 to €52,149
- Financial charges -€851
down €851 (-85.9%), from €990 to €139
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,128 | €174,579 | -€52,549 | -23.1% |
| Fixed assets | 21/28 | €873 | €200 | -€673 | -77.1% |
| Tangible fixed assets | 22/27 | €673 | - | -€673 | |
| Plant, machinery and equipment | 23 | €673 | - | -€673 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €226,255 | €174,379 | -€51,876 | -22.9% |
| Stocks and contracts in progress | 3 | €170,706 | €170,706 | = | 0.0% |
| Stocks | 30/36 | €170,706 | €170,706 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,486 | €3,546 | -€51,940 | -93.6% |
| Trade receivables | 40 | €3,222 | €2,577 | -€645 | -20.0% |
| Other amounts receivable | 41 | €52,263 | €969 | -€51,295 | -98.1% |
| Cash at bank and in hand | 54/58 | - | €0 | +€0 | |
| Deferred charges and accrued income | 490/1 | €63 | €127 | +€64 | +100.5% |
| Total equity and liabilities | 10/49 | €227,128 | €174,579 | -€52,549 | -23.1% |
| Equity | 10/15 | -€47,028 | -€31,006 | +€16,023 | +34.1% |
| Contributions | 10/11 | €12,850 | €12,850 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,778 | -€45,756 | +€16,023 | +25.9% |
| Amounts payable | 17/49 | €274,156 | €205,585 | -€68,572 | -25.0% |
| Amounts payable within one year | 42/48 | €274,156 | €205,585 | -€68,572 | -25.0% |
| Financial debts | 43 | €3,162 | - | -€3,162 | |
| Credit institutions | 430/8 | €3,162 | - | -€3,162 | |
| Trade debts | 44 | €6,178 | €7,634 | +€1,456 | +23.6% |
| Suppliers | 440/4 | €6,178 | €7,634 | +€1,456 | +23.6% |
| Taxes, remuneration and social security | 45 | €1,723 | - | -€1,723 | |
| Remuneration and social security | 454/9 | €1,723 | - | -€1,723 | |
| Other amounts payable | 47/48 | €263,093 | €197,951 | -€65,143 | -24.8% |
| Remuneration, social security and pensions | 62 | €741 | €241 | -€500 | -67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,332 | €673 | -€659 | -49.5% |
| Other operating charges | 640/8 | €239 | €52,149 | +€51,911 | +21757.3% |
| Gross operating margin | 9900 | -€12,362 | €69,225 | +€81,586 | |
| Operating profit (loss) | 9901 | -€14,673 | €16,162 | +€30,835 | |
| Financial charges | 65/66B | €990 | €139 | -€851 | -85.9% |
| Recurring financial charges | 65 | €990 | €139 | -€851 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,663 | €16,023 | +€31,686 | |
| Profit (loss) for the period | 9904 | -€15,663 | €16,023 | +€31,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,663 | €16,023 | +€31,686 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.