B&G ALTERA: 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.
B&G ALTERA
Largest movements
- Cash -€1,405
down €1,405 (-28.8%), from €4,871 to €3,466
mainly Net result for the year (-€573) and Other debts (-€533)
- Receivables after one year -€201
down €201 (-70.5%), from €285 to €84
of which Trade receivables: -€285
- Profit (loss) carried forward -€573
down €573 (-29.9%), from -€1,915 to -€2,488
- Other debts -€533
down €533 (-49.1%), from €1,087 to €553
- Trade debts -€500
down €500 (-50.8%), from €984 to €484
- Depreciation -€1,629
no longer reported in 2025 (was €1,629)
- Gross operating margin -€210
down €210 (-81.9%), from -€256 to -€466
- Other operating charges +€62
new in 2025: €62
- Financial charges +€15
up €15 (+50.0%), from €30 to €45
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,156 | €3,550 | -€1,606 | -31.2% |
| Current assets | 29/58 | €5,156 | €3,550 | -€1,606 | -31.2% |
| Amounts receivable after more than one year | 29 | €285 | €84 | -€201 | -70.5% |
| Trade receivables | 290 | €285 | - | -€285 | |
| Other amounts receivable | 291 | - | €84 | +€84 | |
| Cash at bank and in hand | 54/58 | €4,871 | €3,466 | -€1,405 | -28.8% |
| Total equity and liabilities | 10/49 | €5,156 | €3,550 | -€1,606 | -31.2% |
| Equity | 10/15 | €3,085 | €2,512 | -€573 | -18.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,915 | -€2,488 | -€573 | -29.9% |
| Amounts payable | 17/49 | €2,071 | €1,037 | -€1,034 | -49.9% |
| Amounts payable within one year | 42/48 | €2,071 | €1,037 | -€1,034 | -49.9% |
| Trade debts | 44 | €984 | €484 | -€500 | -50.8% |
| Suppliers | 440/4 | €984 | €484 | -€500 | -50.8% |
| Other amounts payable | 47/48 | €1,087 | €553 | -€533 | -49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,629 | - | -€1,629 | |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | -€256 | -€466 | -€210 | -81.9% |
| Operating profit (loss) | 9901 | -€1,885 | -€528 | +€1,357 | +72.0% |
| Financial charges | 65/66B | €30 | €45 | +€15 | +50.0% |
| Recurring financial charges | 65 | €30 | €45 | +€15 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,915 | -€573 | +€1,342 | +70.1% |
| Profit (loss) for the period | 9904 | -€1,915 | -€573 | +€1,342 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,915 | -€573 | +€1,342 | +70.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.