ATAMA: 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.
ATAMA
Largest movements
- Cash +€58,211
up €58,211 (+56.4%), from €103,145 to €161,356
mainly Net result for the year (+€63,978) and Tax, wage and social debts (+€7,082)
- Receivables within one year +€9,699
up €9,699 (+108.5%), from €8,935 to €18,634
- Reserves +€140,680
new in 2025: €140,680
- Profit (loss) carried forward -€76,703
no longer reported in 2025 (was €76,703)
- Accrued charges and deferred income -€7,384
no longer reported in 2025 (was €7,384)
- Tax, wage and social debts +€7,082
up €7,082 (+40.0%), from €17,692 to €24,775
- Trade debts +€3,780
up €3,780 (+204.5%), from €1,848 to €5,628
- Gross operating margin +€33,187
up €33,187 (+61.9%), from €53,599 to €86,786
- Taxes +€8,394
up €8,394 (+62.1%), from €13,525 to €21,919
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 | €114,274 | €181,728 | +€67,454 | +59.0% |
| Fixed assets | 21/28 | €2,194 | €1,738 | -€456 | -20.8% |
| Tangible fixed assets | 22/27 | €2,194 | €1,738 | -€456 | -20.8% |
| Land and buildings | 22 | €2,194 | €1,738 | -€456 | -20.8% |
| Current assets | 29/58 | €112,081 | €179,990 | +€67,910 | +60.6% |
| Amounts receivable within one year | 40/41 | €8,935 | €18,634 | +€9,699 | +108.5% |
| Trade receivables | 40 | €8,935 | €18,634 | +€9,699 | +108.5% |
| Cash at bank and in hand | 54/58 | €103,145 | €161,356 | +€58,211 | +56.4% |
| Total equity and liabilities | 10/49 | €114,274 | €181,728 | +€67,454 | +59.0% |
| Equity | 10/15 | €78,703 | €142,680 | +€63,978 | +81.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €140,680 | +€140,680 | |
| Distributable reserves | 133 | - | €140,680 | +€140,680 | |
| Profit (loss) carried forward | 14 | €76,703 | - | -€76,703 | |
| Amounts payable | 17/49 | €35,572 | €39,048 | +€3,476 | +9.8% |
| Amounts payable within one year | 42/48 | €28,187 | €39,048 | +€10,860 | +38.5% |
| Trade debts | 44 | €1,848 | €5,628 | +€3,780 | +204.5% |
| Suppliers | 440/4 | €1,848 | €5,628 | +€3,780 | +204.5% |
| Taxes, remuneration and social security | 45 | €17,692 | €24,775 | +€7,082 | +40.0% |
| Taxes | 450/3 | €17,692 | €24,775 | +€7,082 | +40.0% |
| Other amounts payable | 47/48 | €8,647 | €8,645 | -€2 | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,384 | - | -€7,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86 | €456 | +€370 | +429.0% |
| Other operating charges | 640/8 | €634 | €387 | -€247 | -38.9% |
| Gross operating margin | 9900 | €53,599 | €86,786 | +€33,187 | +61.9% |
| Operating profit (loss) | 9901 | €52,879 | €85,943 | +€33,064 | +62.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -7.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -7.7% |
| Financial charges | 65/66B | €49 | €46 | -€2 | -4.4% |
| Recurring financial charges | 65 | €49 | €46 | -€2 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €52,831 | €85,897 | +€33,066 | +62.6% |
| Income taxes | 67/77 | €13,525 | €21,919 | +€8,394 | +62.1% |
| Profit (loss) for the period | 9904 | €39,306 | €63,978 | +€24,672 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,306 | €63,978 | +€24,672 | +62.8% |
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 4 October 2026 via checked.be.