ATA-DILA: 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.
ATA-DILA
Largest movements
- Cash -€26,230
down €26,230 (-9.9%), from €264,038 to €237,808
mainly Net result for the year (-€69,719) and Receivables within one year (-€2,211)
- Profit (loss) carried forward -€69,719
down €69,719 (-29.5%), from €236,723 to €167,004
- Other debts +€23,701
up €23,701 (+46.1%), from €51,430 to €75,131
- Tax, wage and social debts +€19,551
up €19,551 (+27.1%), from €72,185 to €91,736
of which Remuneration and social security: +€33,539
- Gross operating margin -€79,141
down €79,141 (-33.7%), from €235,027 to €155,886
- Staff costs +€56,854
up €56,854 (+50.7%), from €112,066 to €168,920
- Taxes -€33,387
no longer reported in 2025 (was €33,387)
- Other operating charges -€9,599
down €9,599 (-14.5%), from €66,198 to €56,598
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 | €402,516 | €377,068 | -€25,448 | -6.3% |
| Fixed assets | 21/28 | €871 | €871 | = | 0.0% |
| Financial fixed assets | 28 | €871 | €871 | = | 0.0% |
| Current assets | 29/58 | €401,646 | €376,197 | -€25,448 | -6.3% |
| Amounts receivable within one year | 40/41 | €136,067 | €138,278 | +€2,211 | +1.6% |
| Other amounts receivable | 41 | €136,067 | €138,278 | +€2,211 | +1.6% |
| Cash at bank and in hand | 54/58 | €264,038 | €237,808 | -€26,230 | -9.9% |
| Deferred charges and accrued income | 490/1 | €1,540 | €111 | -€1,429 | -92.8% |
| Total equity and liabilities | 10/49 | €402,516 | €377,068 | -€25,448 | -6.3% |
| Equity | 10/15 | €257,183 | €187,464 | -€69,719 | -27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,723 | €167,004 | -€69,719 | -29.5% |
| Amounts payable | 17/49 | €145,333 | €189,604 | +€44,271 | +30.5% |
| Amounts payable after more than one year | 17 | €12,500 | €12,500 | = | 0.0% |
| Other amounts payable | 178/9 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €132,833 | €177,104 | +€44,271 | +33.3% |
| Trade debts | 44 | €9,218 | €10,237 | +€1,019 | +11.1% |
| Suppliers | 440/4 | €9,218 | €10,237 | +€1,019 | +11.1% |
| Taxes, remuneration and social security | 45 | €72,185 | €91,736 | +€19,551 | +27.1% |
| Taxes | 450/3 | €47,967 | €33,979 | -€13,988 | -29.2% |
| Remuneration and social security | 454/9 | €24,218 | €57,757 | +€33,539 | +138% |
| Other amounts payable | 47/48 | €51,430 | €75,131 | +€23,701 | +46.1% |
| Remuneration, social security and pensions | 62 | €112,066 | €168,920 | +€56,854 | +50.7% |
| Other operating charges | 640/8 | €66,198 | €56,598 | -€9,599 | -14.5% |
| Gross operating margin | 9900 | €235,027 | €155,886 | -€79,141 | -33.7% |
| Operating profit (loss) | 9901 | €56,763 | -€69,632 | -€126,395 | |
| Financial income | 75/76B | €225 | - | -€225 | |
| Recurring financial income | 75 | €225 | - | -€225 | |
| Financial charges | 65/66B | €158 | €87 | -€71 | -44.7% |
| Recurring financial charges | 65 | €158 | €87 | -€71 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €56,830 | -€69,719 | -€126,549 | |
| Income taxes | 67/77 | €33,387 | - | -€33,387 | |
| Profit (loss) for the period | 9904 | €23,443 | -€69,719 | -€93,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,443 | -€69,719 | -€93,162 |
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 26 October 2026 via checked.be.