AATO: 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.
AATO
Largest movements
- Tangible fixed assets -€3,071
down €3,071 (-35.8%), from €8,583 to €5,512
- Receivables within one year +€697
up €697 (+128.3%), from €543 to €1,241
- Other debts -€3,208
down €3,208 (-50.3%), from €6,384 to €3,176
- Profit (loss) carried forward +€732
up €732 (+3.5%), from €20,681 to €21,413
- Gross operating margin +€4,244
up €4,244, from -€441 to €3,803
- Depreciation -€630
down €630 (-17.0%), from €3,701 to €3,071
- Other operating charges -€581
no longer reported in 2025 (was €581)
- Financial charges -€149
no longer reported in 2025 (was €149)
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.
Cash bridge derived
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 | €36,081 | €33,462 | -€2,620 | -7.3% |
| Fixed assets | 21/28 | €33,583 | €30,512 | -€3,071 | -9.1% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,583 | €5,512 | -€3,071 | -35.8% |
| Furniture and vehicles | 24 | €8,583 | €5,512 | -€3,071 | -35.8% |
| Current assets | 29/58 | €2,498 | €2,950 | +€451 | +18.1% |
| Amounts receivable within one year | 40/41 | €543 | €1,241 | +€697 | +128.3% |
| Other amounts receivable | 41 | €543 | €1,241 | +€697 | +128.3% |
| Cash at bank and in hand | 54/58 | €1,955 | €1,709 | -€246 | -12.6% |
| Total equity and liabilities | 10/49 | €36,081 | €33,462 | -€2,620 | -7.3% |
| Equity | 10/15 | €28,741 | €29,473 | +€732 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,681 | €21,413 | +€732 | +3.5% |
| Amounts payable | 17/49 | €7,340 | €3,989 | -€3,351 | -45.7% |
| Amounts payable within one year | 42/48 | €7,340 | €3,989 | -€3,351 | -45.7% |
| Trade debts | 44 | €956 | €813 | -€143 | -15.0% |
| Suppliers | 440/4 | €956 | €813 | -€143 | -15.0% |
| Other amounts payable | 47/48 | €6,384 | €3,176 | -€3,208 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,701 | €3,071 | -€630 | -17.0% |
| Other operating charges | 640/8 | €581 | - | -€581 | |
| Gross operating margin | 9900 | -€441 | €3,803 | +€4,244 | |
| Operating profit (loss) | 9901 | -€4,723 | €732 | +€5,455 | |
| Financial charges | 65/66B | €149 | - | -€149 | |
| Recurring financial charges | 65 | €149 | - | -€149 | |
| Profit (loss) for the period before taxes | 9903 | -€4,872 | €732 | +€5,604 | |
| Profit (loss) for the period | 9904 | -€4,872 | €732 | +€5,604 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,872 | €732 | +€5,604 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.