A&TIC: 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&TIC
Largest movements
- Receivables within one year -€1,415
down €1,415 (-6.4%), from €21,985 to €20,570
of which Trade receivables: -€1,415
- Deferred charges and accrued income -€1,270
down €1,270 (-44.4%), from €2,858 to €1,588
- Debts after one year -€5,950
down €5,950 (-6.8%), from €87,279 to €81,329
- Trade debts +€5,551
up €5,551 (+66.9%), from €8,298 to €13,850
- Other debts -€5,146
down €5,146 (-59.7%), from €8,625 to €3,479
- Profit (loss) carried forward +€5,023
up €5,023, from -€3,687 to €1,336
- Tax, wage and social debts -€1,301
down €1,301 (-28.5%), from €4,568 to €3,267
of which Remuneration and social security: -€1,136
- Financial charges -€4,278
down €4,278 (-67.5%), from €6,339 to €2,062
- Taxes +€1,390
up €1,390 (+654%), from €213 to €1,603
- Other operating charges -€231
down €231 (-20.8%), from €1,112 to €881
- Depreciation -€158
down €158 (-9.5%), from €1,660 to €1,502
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 | €125,481 | €122,993 | -€2,489 | -2.0% |
| Fixed assets | 21/28 | €97,283 | €97,499 | +€217 | +0.2% |
| Tangible fixed assets | 22/27 | €97,283 | €97,499 | +€217 | +0.2% |
| Land and buildings | 22 | €95,000 | €95,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,283 | €2,499 | +€217 | +9.5% |
| Current assets | 29/58 | €28,199 | €25,493 | -€2,705 | -9.6% |
| Amounts receivable within one year | 40/41 | €21,985 | €20,570 | -€1,415 | -6.4% |
| Trade receivables | 40 | €21,985 | €20,570 | -€1,415 | -6.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,355 | €3,335 | -€21 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,858 | €1,588 | -€1,270 | -44.4% |
| Total equity and liabilities | 10/49 | €125,481 | €122,993 | -€2,489 | -2.0% |
| Equity | 10/15 | €10,095 | €15,118 | +€5,023 | +49.8% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €10,182 | €10,182 | = | 0.0% |
| Distributable reserves | 133 | €10,182 | €10,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,687 | €1,336 | +€5,023 | |
| Amounts payable | 17/49 | €115,386 | €107,874 | -€7,511 | -6.5% |
| Amounts payable after more than one year | 17 | €87,279 | €81,329 | -€5,950 | -6.8% |
| Financial debts | 170/4 | €87,279 | €81,329 | -€5,950 | -6.8% |
| Amounts payable within one year | 42/48 | €27,295 | €26,546 | -€749 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €5,803 | €5,950 | +€146 | +2.5% |
| Trade debts | 44 | €8,298 | €13,850 | +€5,551 | +66.9% |
| Suppliers | 440/4 | €8,298 | €13,850 | +€5,551 | +66.9% |
| Taxes, remuneration and social security | 45 | €4,568 | €3,267 | -€1,301 | -28.5% |
| Taxes | 450/3 | €3,432 | €3,267 | -€165 | -4.8% |
| Remuneration and social security | 454/9 | €1,136 | €0 | -€1,136 | -100% |
| Other amounts payable | 47/48 | €8,625 | €3,479 | -€5,146 | -59.7% |
| Accrued charges and deferred income | 492/3 | €813 | €0 | -€813 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,660 | €1,502 | -€158 | -9.5% |
| Other operating charges | 640/8 | €1,112 | €881 | -€231 | -20.8% |
| Gross operating margin | 9900 | €11,124 | €11,069 | -€55 | -0.5% |
| Operating profit (loss) | 9901 | €8,352 | €8,687 | +€335 | +4.0% |
| Financial charges | 65/66B | €6,339 | €2,062 | -€4,278 | -67.5% |
| Recurring financial charges | 65 | €6,339 | €2,062 | -€4,278 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €2,013 | €6,625 | +€4,612 | +229% |
| Income taxes | 67/77 | €213 | €1,603 | +€1,390 | +654% |
| Profit (loss) for the period | 9904 | €1,800 | €5,023 | +€3,222 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €1,800 | €5,023 | +€3,222 | +179% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.