ATASH: 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.
ATASH
Largest movements
- Receivables within one year +€2,560
up €2,560 (+30.7%), from €8,348 to €10,908
of which Other amounts receivable: +€2,348
- Cash +€1,433
up €1,433 (+53.0%), from €2,705 to €4,138
mainly Tax, wage and social debts (+€3,046) and Trade debts (+€1,619)
- Stocks and contracts +€952
up €952 (+48.8%), from €1,950 to €2,902
- Tangible fixed assets +€832
new in 2025: €832
- Tax, wage and social debts +€3,046
up €3,046 (+58.1%), from €5,247 to €8,293
of which Remuneration and social security: +€3,218
- Trade debts +€1,619
new in 2025: €1,619
- Profit (loss) carried forward +€1,112
up €1,112 (+29.6%), from €3,756 to €4,868
- Gross operating margin -€5,444
down €5,444 (-16.0%), from €33,941 to €28,497
- Staff costs -€2,212
down €2,212 (-8.0%), from €27,527 to €25,315
- Taxes -€1,279
no longer reported in 2025 (was €1,279)
- Other operating charges +€483
up €483 (+35.5%), from €1,362 to €1,845
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 | €13,003 | €18,780 | +€5,777 | +44.4% |
| Fixed assets | 21/28 | - | €832 | +€832 | |
| Tangible fixed assets | 22/27 | - | €832 | +€832 | |
| Furniture and vehicles | 24 | - | €832 | +€832 | |
| Current assets | 29/58 | €13,003 | €17,948 | +€4,945 | +38.0% |
| Stocks and contracts in progress | 3 | €1,950 | €2,902 | +€952 | +48.8% |
| Stocks | 30/36 | €1,950 | €2,902 | +€952 | +48.8% |
| Amounts receivable within one year | 40/41 | €8,348 | €10,908 | +€2,560 | +30.7% |
| Trade receivables | 40 | €1,930 | €2,142 | +€212 | +11.0% |
| Other amounts receivable | 41 | €6,418 | €8,766 | +€2,348 | +36.6% |
| Cash at bank and in hand | 54/58 | €2,705 | €4,138 | +€1,433 | +53.0% |
| Total equity and liabilities | 10/49 | €13,003 | €18,780 | +€5,777 | +44.4% |
| Equity | 10/15 | €7,756 | €8,868 | +€1,112 | +14.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,756 | €4,868 | +€1,112 | +29.6% |
| Amounts payable | 17/49 | €5,247 | €9,912 | +€4,665 | +88.9% |
| Amounts payable within one year | 42/48 | €5,247 | €9,912 | +€4,665 | +88.9% |
| Trade debts | 44 | - | €1,619 | +€1,619 | |
| Suppliers | 440/4 | - | €1,619 | +€1,619 | |
| Taxes, remuneration and social security | 45 | €5,247 | €8,293 | +€3,046 | +58.1% |
| Taxes | 450/3 | €3,285 | €3,113 | -€172 | -5.2% |
| Remuneration and social security | 454/9 | €1,962 | €5,180 | +€3,218 | +164.0% |
| Remuneration, social security and pensions | 62 | €27,527 | €25,315 | -€2,212 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €150 | +€150 | |
| Other operating charges | 640/8 | €1,362 | €1,845 | +€483 | +35.5% |
| Gross operating margin | 9900 | €33,941 | €28,497 | -€5,444 | -16.0% |
| Operating profit (loss) | 9901 | €5,052 | €1,187 | -€3,865 | -76.5% |
| Financial charges | 65/66B | €17 | €75 | +€58 | +341.2% |
| Recurring financial charges | 65 | €17 | €75 | +€58 | +341.2% |
| Profit (loss) for the period before taxes | 9903 | €5,035 | €1,112 | -€3,923 | -77.9% |
| Income taxes | 67/77 | €1,279 | - | -€1,279 | |
| Profit (loss) for the period | 9904 | €3,756 | €1,112 | -€2,644 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,756 | €1,112 | -€2,644 | -70.4% |
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.