ATAU: 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.
ATAU
Largest movements
- Tangible fixed assets +€10,685
up €10,685 (+383.1%), from €2,789 to €13,474
- Receivables within one year -€7,492
down €7,492 (-61.2%), from €12,240 to €4,748
of which Other amounts receivable: -€6,768
- Cash +€3,006
up €3,006 (+62.4%), from €4,820 to €7,826
mainly Receivables within one year (+€7,492) and Net result for the year (+€3,902)
- Profit (loss) carried forward +€3,902
up €3,902 (+36.5%), from -€10,705 to -€6,803
- Tax, wage and social debts +€2,330
up €2,330 (+291.2%), from €800 to €3,130
- Trade debts -€1,014
down €1,014 (-56.9%), from €1,782 to €769
- Other debts +€817
up €817 (+188.5%), from €434 to €1,251
- Gross operating margin +€11,114
up €11,114 (+43.9%), from €25,332 to €36,446
- Taxes +€1,393
up €1,393 (+1317.1%), from €106 to €1,499
- Other operating charges +€1,230
up €1,230 (+4.3%), from €28,476 to €29,706
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 | €20,121 | €26,157 | +€6,036 | +30.0% |
| Fixed assets | 21/28 | €2,789 | €13,474 | +€10,685 | +383.1% |
| Tangible fixed assets | 22/27 | €2,789 | €13,474 | +€10,685 | +383.1% |
| Furniture and vehicles | 24 | €2,789 | €13,474 | +€10,685 | +383.1% |
| Current assets | 29/58 | €17,332 | €12,683 | -€4,649 | -26.8% |
| Amounts receivable within one year | 40/41 | €12,240 | €4,748 | -€7,492 | -61.2% |
| Trade receivables | 40 | €5,170 | €4,446 | -€724 | -14.0% |
| Other amounts receivable | 41 | €7,070 | €302 | -€6,768 | -95.7% |
| Cash at bank and in hand | 54/58 | €4,820 | €7,826 | +€3,006 | +62.4% |
| Deferred charges and accrued income | 490/1 | €272 | €109 | -€163 | -59.9% |
| Total equity and liabilities | 10/49 | €20,121 | €26,157 | +€6,036 | +30.0% |
| Equity | 10/15 | €17,105 | €21,007 | +€3,902 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,610 | €21,610 | = | 0.0% |
| Distributable reserves | 133 | €21,610 | €21,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,705 | -€6,803 | +€3,902 | +36.5% |
| Amounts payable | 17/49 | €3,016 | €5,150 | +€2,134 | +70.7% |
| Amounts payable within one year | 42/48 | €3,016 | €5,150 | +€2,134 | +70.7% |
| Trade debts | 44 | €1,782 | €769 | -€1,014 | -56.9% |
| Suppliers | 440/4 | €1,782 | €769 | -€1,014 | -56.9% |
| Taxes, remuneration and social security | 45 | €800 | €3,130 | +€2,330 | +291.2% |
| Taxes | 450/3 | €800 | €3,130 | +€2,330 | +291.2% |
| Other amounts payable | 47/48 | €434 | €1,251 | +€817 | +188.5% |
| Non-recurring operating income | 76A | - | €1,810 | +€1,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | €1,065 | +€11 | +1.1% |
| Other operating charges | 640/8 | €28,476 | €29,706 | +€1,230 | +4.3% |
| Gross operating margin | 9900 | €25,332 | €36,446 | +€11,114 | +43.9% |
| Operating profit (loss) | 9901 | -€4,198 | €5,675 | +€9,872 | |
| Financial income | 75/76B | €38 | €10 | -€28 | -73.8% |
| Recurring financial income | 75 | €38 | €10 | -€28 | -73.8% |
| Financial charges | 65/66B | €243 | €283 | +€40 | +16.6% |
| Recurring financial charges | 65 | €243 | €283 | +€40 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,403 | €5,401 | +€9,804 | |
| Income taxes | 67/77 | €106 | €1,499 | +€1,393 | +1317.1% |
| Profit (loss) for the period | 9904 | -€4,508 | €3,902 | +€8,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,508 | €3,902 | +€8,411 |
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 3 October 2026 via checked.be.