ATALYA: 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.
ATALYA
Largest movements
- Current investments +€10,042
up €10,042 (+125%), from €8,009 to €18,051
- Cash -€6,636
down €6,636 (-50.3%), from €13,190 to €6,554
mainly Current investments (-€10,042) and Debts after one year (-€8,192)
- Tangible fixed assets -€3,838
down €3,838 (-8.8%), from €43,486 to €39,647
- Debts after one year -€8,192
down €8,192 (-15.9%), from €51,367 to €43,175
of which Financial debts: -€8,192
- Profit (loss) carried forward +€7,626
up €7,626 (+5.7%), from -€133,472 to -€125,846
- Gross operating margin +€1,601
up €1,601 (+13.3%), from €12,018 to €13,619
- Financial charges -€192
down €192 (-16.3%), from €1,175 to €983
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 | €64,685 | €64,271 | -€414 | -0.6% |
| Fixed assets | 21/28 | €43,486 | €39,647 | -€3,838 | -8.8% |
| Tangible fixed assets | 22/27 | €43,486 | €39,647 | -€3,838 | -8.8% |
| Land and buildings | 22 | €43,486 | €39,647 | -€3,838 | -8.8% |
| Current assets | 29/58 | €21,199 | €24,624 | +€3,425 | +16.2% |
| Amounts receivable within one year | 40/41 | - | €18 | +€18 | |
| Other amounts receivable | 41 | - | €18 | +€18 | |
| Current investments | 50/53 | €8,009 | €18,051 | +€10,042 | +125% |
| Cash at bank and in hand | 54/58 | €13,190 | €6,554 | -€6,636 | -50.3% |
| Total equity and liabilities | 10/49 | €64,685 | €64,271 | -€414 | -0.6% |
| Equity | 10/15 | -€114,722 | -€107,096 | +€7,626 | +6.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,472 | -€125,846 | +€7,626 | +5.7% |
| Provisions and deferred taxes | 16 | €120,000 | €120,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €120,000 | €120,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable | 17/49 | €59,406 | €51,367 | -€8,040 | -13.5% |
| Amounts payable after more than one year | 17 | €51,367 | €43,175 | -€8,192 | -15.9% |
| Financial debts | 170/4 | €37,367 | €29,175 | -€8,192 | -21.9% |
| Other amounts payable | 178/9 | €14,000 | €14,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,040 | €8,192 | +€152 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €8,040 | €8,192 | +€152 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,838 | €3,838 | = | 0.0% |
| Other operating charges | 640/8 | €1,195 | €1,233 | +€38 | +3.2% |
| Gross operating margin | 9900 | €12,018 | €13,619 | +€1,601 | +13.3% |
| Operating profit (loss) | 9901 | €6,985 | €8,548 | +€1,564 | +22.4% |
| Financial income | 75/76B | €14 | €60 | +€46 | +330% |
| Recurring financial income | 75 | €14 | €60 | +€46 | +330% |
| Financial charges | 65/66B | €1,175 | €983 | -€192 | -16.3% |
| Recurring financial charges | 65 | €1,175 | €983 | -€192 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €5,824 | €7,626 | +€1,801 | +30.9% |
| Profit (loss) for the period | 9904 | €5,824 | €7,626 | +€1,801 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,824 | €7,626 | +€1,801 | +30.9% |
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 13 October 2026 via checked.be.