ATARANIS: 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.
ATARANIS
Largest movements
- Cash +€7,189
up €7,189 (+1306.2%), from €550 to €7,740
mainly Receivables within one year (+€5,332) and Tax, wage and social debts (+€2,809)
- Receivables within one year -€5,332
down €5,332 (-19.4%), from €27,511 to €22,179
of which Trade receivables: -€13,649
- Tangible fixed assets -€863
down €863 (-41.7%), from €2,068 to €1,205
- Deferred charges and accrued income -€584
down €584 (-92.2%), from €633 to €49
- Tax, wage and social debts +€2,809
up €2,809 (+107.1%), from €2,624 to €5,433
of which Remuneration and social security: +€2,500
- Profit (loss) carried forward -€1,913
down €1,913 (-25.1%), from -€7,620 to -€9,533
- Trade debts -€485
down €485 (-52.0%), from €934 to €448
- Gross operating margin +€2,786
up €2,786, from -€2,574 to €212
- Other operating charges +€725
up €725 (+1169.5%), from €62 to €787
- Depreciation -€350
down €350 (-28.9%), from €1,213 to €863
- Financial charges +€234
up €234 (+80.4%), from €291 to €525
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 | €30,763 | €31,174 | +€411 | +1.3% |
| Fixed assets | 21/28 | €2,068 | €1,205 | -€863 | -41.7% |
| Tangible fixed assets | 22/27 | €2,068 | €1,205 | -€863 | -41.7% |
| Land and buildings | 22 | €1,090 | €727 | -€363 | -33.3% |
| Plant, machinery and equipment | 23 | €878 | €479 | -€400 | -45.5% |
| Furniture and vehicles | 24 | €33 | €0 | -€33 | -100.0% |
| Other tangible fixed assets | 26 | €66 | €0 | -€66 | -100.0% |
| Current assets | 29/58 | €28,695 | €29,968 | +€1,273 | +4.4% |
| Amounts receivable within one year | 40/41 | €27,511 | €22,179 | -€5,332 | -19.4% |
| Trade receivables | 40 | €26,875 | €13,226 | -€13,649 | -50.8% |
| Other amounts receivable | 41 | €636 | €8,953 | +€8,317 | +1307.3% |
| Cash at bank and in hand | 54/58 | €550 | €7,740 | +€7,189 | +1306.2% |
| Deferred charges and accrued income | 490/1 | €633 | €49 | -€584 | -92.2% |
| Total equity and liabilities | 10/49 | €30,763 | €31,174 | +€411 | +1.3% |
| Equity | 10/15 | €27,205 | €25,292 | -€1,913 | -7.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €4,825 | €4,825 | = | 0.0% |
| Non-distributable reserves | 130/1 | €440 | €0 | -€440 | -100.0% |
| Reserves not available under the articles | 1311 | €440 | €0 | -€440 | -100.0% |
| Distributable reserves | 133 | €4,385 | €4,825 | +€440 | +10.0% |
| Profit (loss) carried forward | 14 | -€7,620 | -€9,533 | -€1,913 | -25.1% |
| Amounts payable | 17/49 | €3,558 | €5,881 | +€2,324 | +65.3% |
| Amounts payable within one year | 42/48 | €3,558 | €5,881 | +€2,324 | +65.3% |
| Trade debts | 44 | €934 | €448 | -€485 | -52.0% |
| Suppliers | 440/4 | €934 | €448 | -€485 | -52.0% |
| Taxes, remuneration and social security | 45 | €2,624 | €5,433 | +€2,809 | +107.1% |
| Taxes | 450/3 | €2,624 | €2,933 | +€309 | +11.8% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,213 | €863 | -€350 | -28.9% |
| Other operating charges | 640/8 | €62 | €787 | +€725 | +1169.5% |
| Gross operating margin | 9900 | -€2,574 | €212 | +€2,786 | |
| Operating profit (loss) | 9901 | -€3,849 | -€1,438 | +€2,411 | +62.6% |
| Financial income | 75/76B | €29 | €49 | +€20 | +69.1% |
| Recurring financial income | 75 | €29 | €49 | +€20 | +69.1% |
| Financial charges | 65/66B | €291 | €525 | +€234 | +80.4% |
| Recurring financial charges | 65 | €291 | €525 | +€234 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,111 | -€1,913 | +€2,197 | +53.5% |
| Profit (loss) for the period | 9904 | -€4,111 | -€1,913 | +€2,197 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,111 | -€1,913 | +€2,197 | +53.5% |
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 7 October 2026 via checked.be.