ALTRISA: 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.
What changed
ALTRISA
NACE 47.690, Retail sale of other cultural and recreation goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€589,780
2024 · €714,391-€124,611
Equity
€4.9m
2024 · €4.4m+€589,780
Cash
€257,873
2024 · €275,556-€17,683
Balance sheet total
€5.4m
2024 · €4.9m+€466,719
Largest movements
Assets
- Stocks and contracts +€807,841
up €807,841 (+19.3%), from €4.2m to €5.0m
- Receivables within one year -€291,951
down €291,951 (-90.9%), from €321,123 to €29,172
of which Trade receivables: -€302,383
Equity and liabilities
- Profit (loss) carried forward +€589,780
up €589,780 (+18.6%), from €3.2m to €3.8m
- Trade debts -€108,326
down €108,326 (-46.2%), from €234,222 to €125,896
Income statement
- Gross operating margin -€188,502
down €188,502 (-18.3%), from €1.0m to €842,591
- Taxes -€69,085
down €69,085 (-25.5%), from €270,497 to €201,412
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.
Result 2024
€714,391
Gross operating margin
-€188,502
Depreciation
-€368
Write-downs
-€7,180
Other operating charges
+€3,047
Financial income
-€6,647
Financial charges
+€5,954
Taxes
+€69,085
Result 2025
€589,780
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.
From operations
+€2,032
Investment
-€7,017
Financing
-€12,698
Cash 2024
€275,556
From operations (derived)
+€2,032
Net result for the year
+€589,780
Depreciation
+€38,505
Stocks and contracts
-€807,841
Receivables within one year
+€291,951
Trade debts
-€108,326
Tax, wage and social debts
-€5,793
Other debts
+€3,756
Investment (derived)
-€7,017
Investment in fixed assets (net)
-€7,017
Financing
-€12,698
Short-term financial debts
-€12,698
Cash 2025
€257,873
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,924,089 | €5,390,808 | +€466,719 | +9.5% |
| Fixed assets | 21/28 | €140,790 | €109,302 | -€31,488 | -22.4% |
| Tangible fixed assets | 22/27 | €140,783 | €109,268 | -€31,515 | -22.4% |
| Land and buildings | 22 | €94,647 | €86,470 | -€8,177 | -8.6% |
| Plant, machinery and equipment | 23 | €1,821 | €1,221 | -€600 | -32.9% |
| Furniture and vehicles | 24 | €44,315 | €21,577 | -€22,738 | -51.3% |
| Financial fixed assets | 28 | €7 | €34 | +€27 | +385.7% |
| Current assets | 29/58 | €4,783,299 | €5,281,506 | +€498,207 | +10.4% |
| Stocks and contracts in progress | 3 | €4,186,620 | €4,994,461 | +€807,841 | +19.3% |
| Stocks | 30/36 | €4,186,620 | €4,994,461 | +€807,841 | +19.3% |
| Amounts receivable within one year | 40/41 | €321,123 | €29,172 | -€291,951 | -90.9% |
| Trade receivables | 40 | €321,123 | €18,740 | -€302,383 | -94.2% |
| Other amounts receivable | 41 | - | €10,432 | +€10,432 | |
| Cash at bank and in hand | 54/58 | €275,556 | €257,873 | -€17,683 | -6.4% |
| Total equity and liabilities | 10/49 | €4,924,089 | €5,390,808 | +€466,719 | +9.5% |
| Equity | 10/15 | €4,350,782 | €4,940,562 | +€589,780 | +13.6% |
| Contributions | 10/11 | €1,180,000 | €1,180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,170,782 | €3,760,562 | +€589,780 | +18.6% |
| Amounts payable | 17/49 | €573,307 | €450,246 | -€123,061 | -21.5% |
| Amounts payable within one year | 42/48 | €573,307 | €450,246 | -€123,061 | -21.5% |
| Financial debts | 43 | €12,698 | - | -€12,698 | |
| Credit institutions | 430/8 | €12,698 | - | -€12,698 | |
| Trade debts | 44 | €234,222 | €125,896 | -€108,326 | -46.2% |
| Suppliers | 440/4 | €234,222 | €125,896 | -€108,326 | -46.2% |
| Taxes, remuneration and social security | 45 | €314,126 | €308,333 | -€5,793 | -1.8% |
| Taxes | 450/3 | €314,126 | €308,333 | -€5,793 | -1.8% |
| Other amounts payable | 47/48 | €12,261 | €16,017 | +€3,756 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,137 | €38,505 | +€368 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,180 | +€7,180 | |
| Other operating charges | 640/8 | €7,170 | €4,123 | -€3,047 | -42.5% |
| Gross operating margin | 9900 | €1,031,093 | €842,591 | -€188,502 | -18.3% |
| Operating profit (loss) | 9901 | €985,786 | €792,783 | -€193,003 | -19.6% |
| Financial income | 75/76B | €9,998 | €3,351 | -€6,647 | -66.5% |
| Recurring financial income | 75 | €9,998 | €3,351 | -€6,647 | -66.5% |
| Financial charges | 65/66B | €10,896 | €4,942 | -€5,954 | -54.6% |
| Recurring financial charges | 65 | €10,896 | €4,942 | -€5,954 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €984,888 | €791,192 | -€193,696 | -19.7% |
| Income taxes | 67/77 | €270,497 | €201,412 | -€69,085 | -25.5% |
| Profit (loss) for the period | 9904 | €714,391 | €589,780 | -€124,611 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €714,391 | €589,780 | -€124,611 | -17.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.