DR. ALTINTAS: 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.
DR. ALTINTAS
Largest movements
- Cash +€76,416
up €76,416 (+161%), from €47,466 to €123,882
mainly Net result for the year (+€60,945) and Tax, wage and social debts (+€20,198)
- Financial fixed assets +€14,144
new in 2025: €14,144
- Profit (loss) carried forward +€60,945
new in 2025: €60,945
- Tax, wage and social debts +€20,198
up €20,198 (+170%), from €11,901 to €32,099
of which Taxes: +€19,698
- Other debts +€6,372
new in 2025: €6,372
- Trade debts +€4,159
up €4,159 (+245%), from €1,698 to €5,857
- Gross operating margin +€51,029
up €51,029 (+149%), from €34,326 to €85,355
- Taxes +€9,925
up €9,925 (+100%), from €9,880 to €19,805
- Depreciation +€1,354
up €1,354 (+176%), from €769 to €2,123
- Financial charges +€958
up €958 (+63.0%), from €1,521 to €2,480
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 | €60,724 | €152,631 | +€91,907 | +151% |
| Fixed assets | 21/28 | €7,458 | €22,882 | +€15,424 | +207% |
| Tangible fixed assets | 22/27 | €7,458 | €8,738 | +€1,280 | +17.2% |
| Plant, machinery and equipment | 23 | €1,679 | €1,314 | -€365 | -21.7% |
| Furniture and vehicles | 24 | €5,778 | €7,424 | +€1,645 | +28.5% |
| Financial fixed assets | 28 | - | €14,144 | +€14,144 | |
| Current assets | 29/58 | €53,266 | €129,750 | +€76,483 | +144% |
| Amounts receivable within one year | 40/41 | €413 | - | -€413 | |
| Trade receivables | 40 | €290 | - | -€290 | |
| Other amounts receivable | 41 | €123 | - | -€123 | |
| Cash at bank and in hand | 54/58 | €47,466 | €123,882 | +€76,416 | +161% |
| Deferred charges and accrued income | 490/1 | €5,387 | €5,867 | +€480 | +8.9% |
| Total equity and liabilities | 10/49 | €60,724 | €152,631 | +€91,907 | +151% |
| Equity | 10/15 | €47,125 | €108,070 | +€60,945 | +129% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,125 | €44,125 | = | 0.0% |
| Distributable reserves | 133 | €44,125 | €44,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €60,945 | +€60,945 | |
| Amounts payable | 17/49 | €13,599 | €44,561 | +€30,962 | +228% |
| Amounts payable within one year | 42/48 | €13,599 | €44,328 | +€30,729 | +226% |
| Trade debts | 44 | €1,698 | €5,857 | +€4,159 | +245% |
| Suppliers | 440/4 | €1,698 | €5,857 | +€4,159 | +245% |
| Taxes, remuneration and social security | 45 | €11,901 | €32,099 | +€20,198 | +170% |
| Taxes | 450/3 | €9,851 | €29,549 | +€19,698 | +200% |
| Remuneration and social security | 454/9 | €2,050 | €2,550 | +€500 | +24.4% |
| Other amounts payable | 47/48 | - | €6,372 | +€6,372 | |
| Accrued charges and deferred income | 492/3 | - | €233 | +€233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €2,123 | +€1,354 | +176% |
| Other operating charges | 640/8 | €329 | €358 | +€29 | +8.9% |
| Gross operating margin | 9900 | €34,326 | €85,355 | +€51,029 | +149% |
| Operating profit (loss) | 9901 | €33,228 | €82,874 | +€49,646 | +149% |
| Financial income | 75/76B | €160 | €356 | +€196 | +123% |
| Recurring financial income | 75 | €160 | €356 | +€196 | +123% |
| Financial charges | 65/66B | €1,521 | €2,480 | +€958 | +63.0% |
| Recurring financial charges | 65 | €1,521 | €2,480 | +€958 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €31,866 | €80,750 | +€48,884 | +153% |
| Income taxes | 67/77 | €9,880 | €19,805 | +€9,925 | +100% |
| Profit (loss) for the period | 9904 | €21,986 | €60,945 | +€38,959 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €21,986 | €60,945 | +€38,959 | +177% |
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 17 October 2026 via checked.be.