AATYS: 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.
AATYS
Largest movements
- Cash +€13,054
up €13,054 (+23.9%), from €54,520 to €67,574
mainly Net result for the year (+€73,870) and Depreciation (+€8,742)
- Tangible fixed assets -€8,742
down €8,742 (-24.8%), from €35,228 to €26,486
- Receivables within one year -€5,558
down €5,558 (-14.9%), from €37,292 to €31,734
of which Other amounts receivable: -€5,558
- Other debts -€9,120
down €9,120 (-9.6%), from €95,267 to €86,147
- Reserves +€8,870
up €8,870 (+84.4%), from €10,508 to €19,378
- Gross operating margin +€9,656
up €9,656 (+10.3%), from €93,735 to €103,391
- Other operating charges -€5,112
down €5,112 (-85.9%), from €5,948 to €836
- Taxes +€2,247
up €2,247 (+12.8%), from €17,553 to €19,800
- Depreciation +€2,077
up €2,077 (+31.2%), from €6,665 to €8,742
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 | €129,707 | €128,271 | -€1,436 | -1.1% |
| Fixed assets | 21/28 | €35,228 | €26,486 | -€8,742 | -24.8% |
| Tangible fixed assets | 22/27 | €35,228 | €26,486 | -€8,742 | -24.8% |
| Furniture and vehicles | 24 | €35,228 | €26,486 | -€8,742 | -24.8% |
| Current assets | 29/58 | €94,480 | €101,785 | +€7,305 | +7.7% |
| Amounts receivable within one year | 40/41 | €37,292 | €31,734 | -€5,558 | -14.9% |
| Trade receivables | 40 | €31,545 | €31,545 | = | 0.0% |
| Other amounts receivable | 41 | €5,747 | €189 | -€5,558 | -96.7% |
| Cash at bank and in hand | 54/58 | €54,520 | €67,574 | +€13,054 | +23.9% |
| Deferred charges and accrued income | 490/1 | €2,668 | €2,477 | -€191 | -7.1% |
| Total equity and liabilities | 10/49 | €129,707 | €128,271 | -€1,436 | -1.1% |
| Equity | 10/15 | €29,108 | €37,978 | +€8,870 | +30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,508 | €19,378 | +€8,870 | +84.4% |
| Distributable reserves | 133 | €10,508 | €19,378 | +€8,870 | +84.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €100,600 | €90,293 | -€10,307 | -10.2% |
| Amounts payable within one year | 42/48 | €100,600 | €90,293 | -€10,307 | -10.2% |
| Financial debts | 43 | €165 | €0 | -€165 | -100.0% |
| Other loans | 439 | €165 | €0 | -€165 | -100.0% |
| Trade debts | 44 | €35 | €286 | +€251 | +717.0% |
| Suppliers | 440/4 | €35 | €286 | +€251 | +717.0% |
| Taxes, remuneration and social security | 45 | €5,133 | €3,860 | -€1,273 | -24.8% |
| Taxes | 450/3 | €5,133 | €3,860 | -€1,273 | -24.8% |
| Other amounts payable | 47/48 | €95,267 | €86,147 | -€9,120 | -9.6% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,665 | €8,742 | +€2,077 | +31.2% |
| Other operating charges | 640/8 | €5,948 | €836 | -€5,112 | -85.9% |
| Gross operating margin | 9900 | €93,735 | €103,391 | +€9,656 | +10.3% |
| Operating profit (loss) | 9901 | €81,122 | €93,813 | +€12,691 | +15.6% |
| Financial charges | 65/66B | €127 | €143 | +€16 | +12.9% |
| Recurring financial charges | 65 | €127 | €143 | +€16 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €80,996 | €93,670 | +€12,674 | +15.6% |
| Income taxes | 67/77 | €17,553 | €19,800 | +€2,247 | +12.8% |
| Profit (loss) for the period | 9904 | €63,443 | €73,870 | +€10,428 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,443 | €73,870 | +€10,428 | +16.4% |
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 2 October 2026 via checked.be.