ALTRA CONSULT: 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.
ALTRA CONSULT
Largest movements
- Receivables within one year +€211,166
up €211,166 (+146%), from €145,001 to €356,167
of which Other amounts receivable: +€211,917
- Tangible fixed assets -€15,581
down €15,581 (-24.7%), from €62,964 to €47,383
of which Furniture and vehicles: -€14,840
- Other debts +€176,385
up €176,385 (+1,764%), from €10,000 to €186,385
- Profit (loss) carried forward +€46,033
up €46,033, from -€4,759 to €41,273
- Current portion of long-term debt +€25,040
up €25,040 (+479%), from €5,231 to €30,271
- Tax, wage and social debts -€19,435
down €19,435 (-52.3%), from €37,186 to €17,751
of which Remuneration and social security: -€28,721
- Trade debts -€19,201
down €19,201 (-80.5%), from €23,851 to €4,651
of which Suppliers: -€19,201
- Turnover -€218,919
no longer reported in 2024 (was €218,919)
- Staff costs -€104,384
down €104,384 (-93.7%), from €111,459 to €7,075
- Purchases and services -€90,751
no longer reported in 2024 (was €90,751)
- Gross operating margin -€27,363
down €27,363 (-20.6%), from €132,779 to €105,416
- Financial income +€13,235
new in 2024: €13,235
of which Financial income: +€11,476
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.
Derived cash bridge
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 | €209,743 | €406,023 | +€196,281 | +93.6% |
| Fixed assets | 21/28 | €62,964 | €47,383 | -€15,581 | -24.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €62,964 | €47,383 | -€15,581 | -24.7% |
| Land and buildings | 22 | €5,605 | €0 | -€5,605 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €57,359 | €42,519 | -€14,840 | -25.9% |
| Other tangible fixed assets | 26 | €0 | €4,864 | +€4,864 | |
| Current assets | 29/58 | €146,778 | €358,640 | +€211,862 | +144% |
| Amounts receivable within one year | 40/41 | €145,001 | €356,167 | +€211,166 | +146% |
| Trade receivables | 40 | €751 | €0 | -€751 | -100% |
| Other amounts receivable | 41 | €144,250 | €356,167 | +€211,917 | +147% |
| Cash at bank and in hand | 54/58 | €1,777 | €1,278 | -€499 | -28.1% |
| Deferred charges and accrued income | 490/1 | - | €1,195 | +€1,195 | |
| Total equity and liabilities | 10/49 | €209,743 | €406,023 | +€196,281 | +93.6% |
| Equity | 10/15 | €65,884 | €111,917 | +€46,033 | +69.9% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Capital | 10 | €68,200 | - | -€68,200 | |
| Issued capital | 100 | €80,600 | - | -€80,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €2,443 | €2,443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,443 | - | -€2,443 | |
| Legal reserve | 130 | €2,443 | - | -€2,443 | |
| Distributable reserves | 133 | - | €2,443 | +€2,443 | |
| Profit (loss) carried forward | 14 | -€4,759 | €41,273 | +€46,033 | |
| Provisions and deferred taxes | 16 | €2,500 | €0 | -€2,500 | -100% |
| Provisions for liabilities and charges | 160/5 | €2,500 | €0 | -€2,500 | -100% |
| Other liabilities and charges | 164/5 | €2,500 | €0 | -€2,500 | -100% |
| Amounts payable | 17/49 | €141,358 | €294,106 | +€152,748 | +108% |
| Amounts payable after more than one year | 17 | €59,104 | €48,407 | -€10,697 | -18.1% |
| Financial debts | 170/4 | €59,104 | €48,407 | -€10,697 | -18.1% |
| Amounts payable within one year | 42/48 | €82,254 | €244,989 | +€162,735 | +198% |
| Current portion of amounts payable after more than one year | 42 | €5,231 | €30,271 | +€25,040 | +479% |
| Financial debts | 43 | €5,986 | €5,932 | -€54 | -0.9% |
| Credit institutions | 430/8 | €5,986 | €5,932 | -€54 | -0.9% |
| Trade debts | 44 | €23,851 | €4,651 | -€19,201 | -80.5% |
| Suppliers | 440/4 | €23,851 | €4,651 | -€19,201 | -80.5% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €37,186 | €17,751 | -€19,435 | -52.3% |
| Taxes | 450/3 | €8,465 | €17,751 | +€9,286 | +110% |
| Remuneration and social security | 454/9 | €28,721 | €0 | -€28,721 | -100% |
| Other amounts payable | 47/48 | €10,000 | €186,385 | +€176,385 | +1,764% |
| Accrued charges and deferred income | 492/3 | - | €710 | +€710 | |
| Turnover | 70 | €218,919 | - | -€218,919 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,751 | - | -€90,751 | |
| Remuneration, social security and pensions | 62 | €111,459 | €7,075 | -€104,384 | -93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,127 | €15,957 | +€5,830 | +57.6% |
| Other operating charges | 640/8 | €5,516 | €1,830 | -€3,686 | -66.8% |
| Non-recurring operating charges | 66A | - | €95 | +€95 | |
| Gross operating margin | 9900 | €132,779 | €105,416 | -€27,363 | -20.6% |
| Operating profit (loss) | 9901 | €5,678 | €80,461 | +€74,782 | +1,317% |
| Financial income | 75/76B | - | €13,235 | +€13,235 | |
| Recurring financial income | 75 | - | €11,476 | +€11,476 | |
| Non-recurring financial income | 76B | - | €1,759 | +€1,759 | |
| Financial charges | 65/66B | €3,025 | €10,330 | +€7,305 | +241% |
| Recurring financial charges | 65 | €3,025 | €10,330 | +€7,305 | +241% |
| Profit (loss) for the period before taxes | 9903 | €2,653 | €83,366 | +€80,713 | +3,042% |
| Income taxes | 67/77 | €12,835 | €17,793 | +€4,958 | +38.6% |
| Profit (loss) for the period | 9904 | -€10,182 | €65,573 | +€75,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,182 | €65,573 | +€75,755 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.