A.T.I.T.: 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.
A.T.I.T.
Largest movements
- Deferred charges and accrued income -€6,399
no longer reported in 2025 (was €6,399)
- Cash +€3,352
new in 2025: €3,352
mainly Deferred charges and accrued income (+€6,399) and Depreciation (+€5,256)
- Tangible fixed assets +€2,166
up €2,166 (+1.9%), from €112,181 to €114,347
of which Land and buildings: +€2,457
- Debts after one year -€10,760
down €10,760 (-19.8%), from €54,299 to €43,539
of which Financial debts: -€10,760
- Profit (loss) carried forward +€4,440
up €4,440 (+12.1%), from €36,800 to €41,240
- Other debts +€3,959
up €3,959 (+43.8%), from €9,041 to €13,000
- Tax, wage and social debts -€1,239
no longer reported in 2025 (was €1,239)
- Gross operating margin -€4,507
down €4,507 (-24.2%), from €18,644 to €14,137
- Financial charges -€531
down €531 (-14.7%), from €3,610 to €3,079
- Other operating charges -€516
down €516 (-27.5%), from €1,878 to €1,362
- Depreciation -€342
down €342 (-6.1%), from €5,598 to €5,256
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 | €119,669 | €117,699 | -€1,970 | -1.6% |
| Fixed assets | 21/28 | €112,181 | €114,347 | +€2,166 | +1.9% |
| Tangible fixed assets | 22/27 | €112,181 | €114,347 | +€2,166 | +1.9% |
| Land and buildings | 22 | €111,308 | €113,765 | +€2,457 | +2.2% |
| Plant, machinery and equipment | 23 | €873 | €582 | -€291 | -33.3% |
| Current assets | 29/58 | €7,488 | €3,352 | -€4,136 | -55.2% |
| Amounts receivable within one year | 40/41 | €1,089 | - | -€1,089 | |
| Trade receivables | 40 | €1,089 | - | -€1,089 | |
| Cash at bank and in hand | 54/58 | - | €3,352 | +€3,352 | |
| Deferred charges and accrued income | 490/1 | €6,399 | - | -€6,399 | |
| Total equity and liabilities | 10/49 | €119,669 | €117,699 | -€1,970 | -1.6% |
| Equity | 10/15 | €44,860 | €49,300 | +€4,440 | +9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,800 | €41,240 | +€4,440 | +12.1% |
| Amounts payable | 17/49 | €74,809 | €68,399 | -€6,410 | -8.6% |
| Amounts payable after more than one year | 17 | €54,299 | €43,539 | -€10,760 | -19.8% |
| Financial debts | 170/4 | €51,899 | €41,139 | -€10,760 | -20.7% |
| Other amounts payable | 178/9 | €2,400 | €2,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,510 | €23,760 | +€3,250 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €10,230 | €10,760 | +€530 | +5.2% |
| Taxes, remuneration and social security | 45 | €1,239 | - | -€1,239 | |
| Taxes | 450/3 | €1,239 | - | -€1,239 | |
| Other amounts payable | 47/48 | €9,041 | €13,000 | +€3,959 | +43.8% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,598 | €5,256 | -€342 | -6.1% |
| Other operating charges | 640/8 | €1,878 | €1,362 | -€516 | -27.5% |
| Gross operating margin | 9900 | €18,644 | €14,137 | -€4,507 | -24.2% |
| Operating profit (loss) | 9901 | €11,168 | €7,519 | -€3,649 | -32.7% |
| Financial charges | 65/66B | €3,610 | €3,079 | -€531 | -14.7% |
| Recurring financial charges | 65 | €3,610 | €3,079 | -€531 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €7,558 | €4,440 | -€3,118 | -41.3% |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | €7,430 | €4,440 | -€2,990 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,430 | €4,440 | -€2,990 | -40.2% |
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 31 October 2026 via checked.be.