ATALEX: 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.
What changed
ATALEX
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€595,563
2024 · €532,555+€63,008
Equity
€330,374
2024 · €284,811+€45,563
Cash
€402,779
2024 · €383,560+€19,218
Balance sheet total
€2.1m
2024 · €2.1m+€4,076
Largest movements
Assets
- Intangible fixed assets -€40,139
down €40,139 (-6.9%), from €581,601 to €541,462
Equity and liabilities
- Debts after one year -€48,797
down €48,797 (-5.4%), from €910,193 to €861,396
of which Financial debts: -€43,897
- Profit (loss) carried forward +€45,563
up €45,563 (+22.4%), from €203,001 to €248,564
- Trade debts -€44,732
down €44,732 (-23.0%), from €194,732 to €150,000
- Other debts +€31,022
up €31,022 (+5.6%), from €550,820 to €581,842
Income statement
- Gross operating margin +€216,844
up €216,844 (+23.4%), from €926,641 to €1.1m
- Staff costs +€105,332
up €105,332 (+40.1%), from €262,350 to €367,682
- Write-downs -€29,832
down €29,832, from €19,214 to -€10,618
- Depreciation +€27,458
up €27,458 (+47.1%), from €58,286 to €85,744
- Taxes +€20,858
up €20,858 (+121.0%), from €17,234 to €38,092
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.
Result 2024
€532,555
Gross operating margin
+€216,844
Staff costs
-€105,332
Depreciation
-€27,458
Write-downs
+€29,832
Other operating charges
-€3,000
Other operating items
-€37,812
Financial income
+€10,071
Financial charges
+€721
Taxes
-€20,858
Result 2025
€595,563
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.
From operations
+€668,733
Investment
-€53,571
Financing
-€595,944
Cash 2024
€383,560
From operations (derived)
+€668,733
Net result for the year
+€595,563
Depreciation
+€85,744
Receivables within one year
-€18,622
Deferred charges and accrued income
+€1,591
Trade debts
-€44,732
Tax, wage and social debts
+€15,044
Other debts
+€31,022
Accrued charges and deferred income
+€3,123
Investment (derived)
-€53,571
Investment in fixed assets (net)
-€53,571
Financing
-€595,944
Debts after one year
-€48,797
Current portion of long-term debt
+€2,887
Short-term financial debts
-€35
Contributions, distributions and other
-€550,000
Cash 2025
€402,779
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,137,442 | €2,141,518 | +€4,076 | +0.2% |
| Fixed assets | 21/28 | €809,383 | €777,209 | -€32,173 | -4.0% |
| Intangible fixed assets | 21 | €581,601 | €541,462 | -€40,139 | -6.9% |
| Tangible fixed assets | 22/27 | €227,782 | €235,097 | +€7,315 | +3.2% |
| Furniture and vehicles | 24 | €41,321 | €40,687 | -€634 | -1.5% |
| Other tangible fixed assets | 26 | €186,461 | €194,411 | +€7,950 | +4.3% |
| Financial fixed assets | 28 | - | €650 | +€650 | |
| Current assets | 29/58 | €1,328,059 | €1,364,309 | +€36,249 | +2.7% |
| Amounts receivable within one year | 40/41 | €914,860 | €933,483 | +€18,622 | +2.0% |
| Trade receivables | 40 | €908,994 | €931,846 | +€22,851 | +2.5% |
| Other amounts receivable | 41 | €5,866 | €1,637 | -€4,229 | -72.1% |
| Cash at bank and in hand | 54/58 | €383,560 | €402,779 | +€19,218 | +5.0% |
| Deferred charges and accrued income | 490/1 | €29,639 | €28,047 | -€1,591 | -5.4% |
| Total equity and liabilities | 10/49 | €2,137,442 | €2,141,518 | +€4,076 | +0.2% |
| Equity | 10/15 | €284,811 | €330,374 | +€45,563 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,610 | €75,610 | = | 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% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,001 | €248,564 | +€45,563 | +22.4% |
| Amounts payable | 17/49 | €1,852,631 | €1,811,144 | -€41,487 | -2.2% |
| Amounts payable after more than one year | 17 | €910,193 | €861,396 | -€48,797 | -5.4% |
| Financial debts | 170/4 | €905,293 | €861,396 | -€43,897 | -4.8% |
| Other amounts payable | 178/9 | €4,900 | - | -€4,900 | |
| Amounts payable within one year | 42/48 | €940,416 | €944,602 | +€4,187 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €98,288 | €101,175 | +€2,887 | +2.9% |
| Financial debts | 43 | €5,092 | €5,057 | -€35 | -0.7% |
| Credit institutions | 430/8 | - | €5,057 | +€5,057 | |
| Other loans | 439 | €5,092 | - | -€5,092 | |
| Trade debts | 44 | €194,732 | €150,000 | -€44,732 | -23.0% |
| Suppliers | 440/4 | €194,732 | €150,000 | -€44,732 | -23.0% |
| Taxes, remuneration and social security | 45 | €91,484 | €106,528 | +€15,044 | +16.4% |
| Taxes | 450/3 | €46,703 | €71,655 | +€24,952 | +53.4% |
| Remuneration and social security | 454/9 | €44,781 | €34,874 | -€9,908 | -22.1% |
| Other amounts payable | 47/48 | €550,820 | €581,842 | +€31,022 | +5.6% |
| Accrued charges and deferred income | 492/3 | €2,023 | €5,146 | +€3,123 | +154.3% |
| Remuneration, social security and pensions | 62 | €262,350 | €367,682 | +€105,332 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,286 | €85,744 | +€27,458 | +47.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,214 | -€10,618 | -€29,832 | |
| Other operating charges | 640/8 | €874 | €3,874 | +€3,000 | +343.3% |
| Non-recurring operating charges | 66A | - | €37,812 | +€37,812 | |
| Gross operating margin | 9900 | €926,641 | €1,143,485 | +€216,844 | +23.4% |
| Operating profit (loss) | 9901 | €585,917 | €658,991 | +€73,075 | +12.5% |
| Financial income | 75/76B | €4,221 | €14,291 | +€10,071 | +238.6% |
| Recurring financial income | 75 | €4,221 | €14,291 | +€10,071 | +238.6% |
| Financial charges | 65/66B | €40,349 | €39,628 | -€721 | -1.8% |
| Recurring financial charges | 65 | €38,149 | €39,628 | +€1,479 | +3.9% |
| Non-recurring financial charges | 66B | €2,200 | - | -€2,200 | |
| Profit (loss) for the period before taxes | 9903 | €549,789 | €633,655 | +€83,866 | +15.3% |
| Income taxes | 67/77 | €17,234 | €38,092 | +€20,858 | +121.0% |
| Profit (loss) for the period | 9904 | €532,555 | €595,563 | +€63,008 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €532,555 | €595,563 | +€63,008 | +11.8% |
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 9 October 2026 via checked.be.