AT8 SYSTEMS: 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.
AT8 SYSTEMS
Largest movements
- Cash +€63,977
up €63,977 (+33.3%), from €192,081 to €256,058
mainly Net result for the year (+€61,613) and Current investments (+€50,000)
- Receivables after one year +€52,622
up €52,622 (+97.0%), from €54,233 to €106,855
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€33,343
down €33,343 (-66.3%), from €50,312 to €16,969
of which Furniture and vehicles: -€30,215
- Receivables within one year +€18,839
up €18,839 (+78.2%), from €24,105 to €42,943
of which Trade receivables: +€18,968
- Reserves +€61,613
up €61,613 (+19.8%), from €310,795 to €372,408
of which Distributable reserves: +€61,613
- Debts after one year -€4,484
down €4,484 (-23.0%), from €19,511 to €15,026
- Tax, wage and social debts -€4,471
down €4,471 (-17.8%), from €25,055 to €20,584
- Gross operating margin +€26,244
up €26,244 (+39.8%), from €65,957 to €92,200
- Depreciation -€21,495
down €21,495 (-78.3%), from €27,453 to €5,958
- Taxes +€13,104
up €13,104 (+116.1%), from €11,291 to €24,396
- Other operating charges -€2,365
down €2,365 (-86.1%), from €2,746 to €381
- Financial income -€1,639
down €1,639 (-50.6%), from €3,239 to €1,600
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 | €372,657 | €423,141 | +€50,484 | +13.5% |
| Fixed assets | 21/28 | €50,627 | €17,284 | -€33,343 | -65.9% |
| Tangible fixed assets | 22/27 | €50,312 | €16,969 | -€33,343 | -66.3% |
| Land and buildings | 22 | €19,460 | €16,333 | -€3,128 | -16.1% |
| Furniture and vehicles | 24 | €30,852 | €636 | -€30,215 | -97.9% |
| Financial fixed assets | 28 | €316 | €316 | = | 0.0% |
| Current assets | 29/58 | €322,030 | €405,856 | +€83,827 | +26.0% |
| Amounts receivable after more than one year | 29 | €54,233 | €106,855 | +€52,622 | +97.0% |
| Other amounts receivable | 291 | €54,233 | €106,855 | +€52,622 | +97.0% |
| Amounts receivable within one year | 40/41 | €24,105 | €42,943 | +€18,839 | +78.2% |
| Trade receivables | 40 | €23,140 | €42,108 | +€18,968 | +82.0% |
| Other amounts receivable | 41 | €964 | €835 | -€129 | -13.4% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €192,081 | €256,058 | +€63,977 | +33.3% |
| Deferred charges and accrued income | 490/1 | €1,611 | - | -€1,611 | |
| Total equity and liabilities | 10/49 | €372,657 | €423,141 | +€50,484 | +13.5% |
| Equity | 10/15 | €317,045 | €378,658 | +€61,613 | +19.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €310,795 | €372,408 | +€61,613 | +19.8% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,232 | €6,232 | = | 0.0% |
| Distributable reserves | 133 | €302,688 | €364,301 | +€61,613 | +20.4% |
| Amounts payable | 17/49 | €55,612 | €44,483 | -€11,129 | -20.0% |
| Amounts payable after more than one year | 17 | €19,511 | €15,026 | -€4,484 | -23.0% |
| Financial debts | 170/4 | €19,511 | €15,026 | -€4,484 | -23.0% |
| Amounts payable within one year | 42/48 | €36,101 | €29,456 | -€6,645 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €4,245 | €4,484 | +€239 | +5.6% |
| Trade debts | 44 | €6,801 | €4,388 | -€2,412 | -35.5% |
| Suppliers | 440/4 | €6,801 | €4,388 | -€2,412 | -35.5% |
| Taxes, remuneration and social security | 45 | €25,055 | €20,584 | -€4,471 | -17.8% |
| Taxes | 450/3 | €25,055 | €20,584 | -€4,471 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,453 | €5,958 | -€21,495 | -78.3% |
| Other operating charges | 640/8 | €2,746 | €381 | -€2,365 | -86.1% |
| Gross operating margin | 9900 | €65,957 | €92,200 | +€26,244 | +39.8% |
| Operating profit (loss) | 9901 | €35,758 | €85,861 | +€50,103 | +140.1% |
| Financial income | 75/76B | €3,239 | €1,600 | -€1,639 | -50.6% |
| Recurring financial income | 75 | €3,239 | €1,600 | -€1,639 | -50.6% |
| Financial charges | 65/66B | €1,814 | €1,453 | -€361 | -19.9% |
| Recurring financial charges | 65 | €1,814 | €1,453 | -€361 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €37,183 | €86,008 | +€48,825 | +131.3% |
| Income taxes | 67/77 | €11,291 | €24,396 | +€13,104 | +116.1% |
| Profit (loss) for the period | 9904 | €25,892 | €61,613 | +€35,721 | +138.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,892 | €61,613 | +€35,721 | +138.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.