ALTRIUM: 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.
ALTRIUM
Largest movements
- Cash -€94,722
down €94,722 (-54.4%), from €174,253 to €79,531
mainly Receivables within one year (-€42,306) and Other debts (-€23,500)
- Receivables within one year +€42,306
up €42,306 (+129415.4%), from €33 to €42,339
of which Other amounts receivable: +€42,339
- Stocks and contracts -€6,680
no longer reported in 2024 (was €6,680)
- Tangible fixed assets +€6,344
up €6,344 (+9.2%), from €68,907 to €75,251
of which Plant, machinery and equipment: +€7,361
- Other debts -€23,500
no longer reported in 2024 (was €23,500)
- Tax, wage and social debts -€17,714
down €17,714 (-98.3%), from €18,022 to €308
- Profit (loss) carried forward -€12,056
down €12,056 (-6.2%), from €195,202 to €183,146
- Gross operating margin -€201,132
down €201,132, from €194,865 to -€6,267
- Taxes -€16,303
down €16,303 (-100.0%), from €16,303 to €0
- Financial charges -€5,855
down €5,855 (-97.9%), from €5,980 to €126
- Other operating charges -€2,417
down €2,417 (-62.0%), from €3,896 to €1,479
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 | €251,193 | €198,488 | -€52,705 | -21.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €68,907 | €75,251 | +€6,344 | +9.2% |
| Tangible fixed assets | 22/27 | €68,907 | €75,251 | +€6,344 | +9.2% |
| Land and buildings | 22 | €68,907 | €66,103 | -€2,804 | -4.1% |
| Plant, machinery and equipment | 23 | - | €7,361 | +€7,361 | |
| Furniture and vehicles | 24 | - | €1,786 | +€1,786 | |
| Current assets | 29/58 | €182,286 | €123,237 | -€59,049 | -32.4% |
| Stocks and contracts in progress | 3 | €6,680 | - | -€6,680 | |
| Stocks | 30/36 | €6,680 | - | -€6,680 | |
| Amounts receivable within one year | 40/41 | €33 | €42,339 | +€42,306 | +129415.4% |
| Trade receivables | 40 | €33 | - | -€33 | |
| Other amounts receivable | 41 | - | €42,339 | +€42,339 | |
| Cash at bank and in hand | 54/58 | €174,253 | €79,531 | -€94,722 | -54.4% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,368 | +€47 | +3.6% |
| Total equity and liabilities | 10/49 | €251,193 | €198,488 | -€52,705 | -21.0% |
| Equity | 10/15 | €205,202 | €193,146 | -€12,056 | -5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,202 | €183,146 | -€12,056 | -6.2% |
| Amounts payable | 17/49 | €45,992 | €5,342 | -€40,649 | -88.4% |
| Amounts payable within one year | 42/48 | €45,245 | €4,567 | -€40,678 | -89.9% |
| Trade debts | 44 | €3,723 | €4,259 | +€536 | +14.4% |
| Suppliers | 440/4 | €3,723 | €4,259 | +€536 | +14.4% |
| Taxes, remuneration and social security | 45 | €18,022 | €308 | -€17,714 | -98.3% |
| Taxes | 450/3 | €18,022 | €308 | -€17,714 | -98.3% |
| Other amounts payable | 47/48 | €23,500 | - | -€23,500 | |
| Accrued charges and deferred income | 492/3 | €747 | €775 | +€29 | +3.8% |
| Non-recurring operating income | 76A | €115,161 | - | -€115,161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,804 | €4,720 | +€1,916 | +68.4% |
| Other operating charges | 640/8 | €3,896 | €1,479 | -€2,417 | -62.0% |
| Gross operating margin | 9900 | €194,865 | -€6,267 | -€201,132 | |
| Operating profit (loss) | 9901 | €188,165 | -€12,466 | -€200,631 | |
| Financial income | 75/76B | €1 | €536 | +€535 | +107074.0% |
| Recurring financial income | 75 | €1 | €536 | +€535 | +107074.0% |
| Financial charges | 65/66B | €5,980 | €126 | -€5,855 | -97.9% |
| Recurring financial charges | 65 | €5,980 | €126 | -€5,855 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | €182,185 | -€12,056 | -€194,241 | |
| Income taxes | 67/77 | €16,303 | €0 | -€16,303 | -100.0% |
| Profit (loss) for the period | 9904 | €165,883 | -€12,056 | -€177,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €165,883 | -€12,056 | -€177,939 |
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 1 October 2026 via checked.be.