ATANE: 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.
ATANE
Largest movements
- Cash +€44,953
up €44,953 (+65.5%), from €68,671 to €113,624
mainly Net result for the year (+€38,729) and Receivables within one year (+€29,090)
- Receivables within one year -€29,090
down €29,090 (-49.9%), from €58,350 to €29,260
of which Trade receivables: -€50,442
- Tangible fixed assets -€2,195
down €2,195 (-15.7%), from €14,011 to €11,817
of which Plant, machinery and equipment: -€5,299
- Deferred charges and accrued income +€2,148
up €2,148 (+232.0%), from €926 to €3,074
- Reserves +€38,729
up €38,729 (+44.6%), from €86,883 to €125,612
- Trade debts -€15,075
down €15,075 (-84.6%), from €17,818 to €2,743
- Tax, wage and social debts -€6,563
down €6,563 (-19.9%), from €32,983 to €26,420
of which Taxes: -€5,254
- Gross operating margin -€42,214
down €42,214 (-41.1%), from €102,747 to €60,532
- Taxes -€9,804
down €9,804 (-46.9%), from €20,926 to €11,122
- Depreciation +€1,718
up €1,718 (+41.6%), from €4,129 to €5,847
- Other operating charges +€1,525
up €1,525 (+92.5%), from €1,649 to €3,175
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 | €141,958 | €157,775 | +€15,817 | +11.1% |
| Fixed assets | 21/28 | €14,011 | €11,817 | -€2,195 | -15.7% |
| Tangible fixed assets | 22/27 | €14,011 | €11,817 | -€2,195 | -15.7% |
| Plant, machinery and equipment | 23 | €14,011 | €8,713 | -€5,299 | -37.8% |
| Furniture and vehicles | 24 | - | €922 | +€922 | |
| Other tangible fixed assets | 26 | - | €2,182 | +€2,182 | |
| Current assets | 29/58 | €127,946 | €145,958 | +€18,012 | +14.1% |
| Amounts receivable within one year | 40/41 | €58,350 | €29,260 | -€29,090 | -49.9% |
| Trade receivables | 40 | €50,504 | €62 | -€50,442 | -99.9% |
| Other amounts receivable | 41 | €7,846 | €29,198 | +€21,353 | +272.2% |
| Cash at bank and in hand | 54/58 | €68,671 | €113,624 | +€44,953 | +65.5% |
| Deferred charges and accrued income | 490/1 | €926 | €3,074 | +€2,148 | +232.0% |
| Total equity and liabilities | 10/49 | €141,958 | €157,775 | +€15,817 | +11.1% |
| Equity | 10/15 | €89,883 | €128,612 | +€38,729 | +43.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €86,883 | €125,612 | +€38,729 | +44.6% |
| Distributable reserves | 133 | €86,883 | €125,612 | +€38,729 | +44.6% |
| Amounts payable | 17/49 | €52,075 | €29,163 | -€22,912 | -44.0% |
| Amounts payable within one year | 42/48 | €52,075 | €29,163 | -€22,912 | -44.0% |
| Financial debts | 43 | €1,274 | - | -€1,274 | |
| Other loans | 439 | €1,274 | - | -€1,274 | |
| Trade debts | 44 | €17,818 | €2,743 | -€15,075 | -84.6% |
| Suppliers | 440/4 | €17,818 | €2,743 | -€15,075 | -84.6% |
| Taxes, remuneration and social security | 45 | €32,983 | €26,420 | -€6,563 | -19.9% |
| Taxes | 450/3 | €31,674 | €26,420 | -€5,254 | -16.6% |
| Remuneration and social security | 454/9 | €1,309 | - | -€1,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,129 | €5,847 | +€1,718 | +41.6% |
| Other operating charges | 640/8 | €1,649 | €3,175 | +€1,525 | +92.5% |
| Gross operating margin | 9900 | €102,747 | €60,532 | -€42,214 | -41.1% |
| Operating profit (loss) | 9901 | €96,969 | €51,511 | -€45,458 | -46.9% |
| Financial income | 75/76B | €3 | €832 | +€829 | +25118.2% |
| Recurring financial income | 75 | €3 | €832 | +€829 | +25118.2% |
| Financial charges | 65/66B | €2,894 | €2,492 | -€402 | -13.9% |
| Recurring financial charges | 65 | €2,894 | €2,492 | -€402 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €94,078 | €49,851 | -€44,227 | -47.0% |
| Income taxes | 67/77 | €20,926 | €11,122 | -€9,804 | -46.9% |
| Profit (loss) for the period | 9904 | €73,152 | €38,729 | -€34,423 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,152 | €38,729 | -€34,423 | -47.1% |
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 11 October 2026 via checked.be.