ATAYA & PARTNERS: 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.
ATAYA & PARTNERS
Largest movements
- Receivables within one year +€91,608
up €91,608 (+50.2%), from €182,600 to €274,207
of which Trade receivables: +€91,506
- Cash +€54,628
up €54,628 (+540%), from €10,111 to €64,739
mainly Trade debts (+€66,024) and Net result for the year (+€40,441)
- Intangible fixed assets -€6,438
down €6,438 (-20.0%), from €32,173 to €25,735
- Trade debts +€66,024
up €66,024 (+89.3%), from €73,903 to €139,927
- Reserves +€40,441
up €40,441 (+62.9%), from €64,263 to €104,704
- Tax, wage and social debts +€28,495
up €28,495 (+33.2%), from €85,791 to €114,286
of which Remuneration and social security: +€20,014
- Gross operating margin +€100,273
up €100,273 (+29.6%), from €339,142 to €439,415
- Taxes +€20,709
up €20,709 (+12,973%), from €160 to €20,869
- Staff costs +€8,695
up €8,695 (+2.5%), from €347,873 to €356,568
- Depreciation +€5,328
up €5,328 (+119%), from €4,465 to €9,792
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.
Derived cash bridge
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 | €232,405 | €367,365 | +€134,960 | +58.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €36,941 | €27,599 | -€9,342 | -25.3% |
| Intangible fixed assets | 21 | €32,173 | €25,735 | -€6,438 | -20.0% |
| Tangible fixed assets | 22/27 | €4,768 | €1,414 | -€3,354 | -70.4% |
| Furniture and vehicles | 24 | €4,768 | €1,414 | -€3,354 | -70.4% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Current assets | 29/58 | €195,464 | €339,766 | +€144,302 | +73.8% |
| Amounts receivable within one year | 40/41 | €182,600 | €274,207 | +€91,608 | +50.2% |
| Trade receivables | 40 | €182,598 | €274,105 | +€91,506 | +50.1% |
| Other amounts receivable | 41 | €2 | €103 | +€101 | +6,021% |
| Cash at bank and in hand | 54/58 | €10,111 | €64,739 | +€54,628 | +540% |
| Deferred charges and accrued income | 490/1 | €2,753 | €820 | -€1,933 | -70.2% |
| Total equity and liabilities | 10/49 | €232,405 | €367,365 | +€134,960 | +58.1% |
| Equity | 10/15 | €70,463 | €110,904 | +€40,441 | +57.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,263 | €104,704 | +€40,441 | +62.9% |
| Distributable reserves | 133 | €64,263 | €104,704 | +€40,441 | +62.9% |
| Amounts payable | 17/49 | €161,942 | €256,461 | +€94,519 | +58.4% |
| Amounts payable within one year | 42/48 | €161,942 | €256,461 | +€94,519 | +58.4% |
| Trade debts | 44 | €73,903 | €139,927 | +€66,024 | +89.3% |
| Suppliers | 440/4 | €73,903 | €139,927 | +€66,024 | +89.3% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €85,791 | €114,286 | +€28,495 | +33.2% |
| Taxes | 450/3 | €54,196 | €62,677 | +€8,481 | +15.6% |
| Remuneration and social security | 454/9 | €31,594 | €51,609 | +€20,014 | +63.3% |
| Other amounts payable | 47/48 | €2,247 | €2,247 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €347,873 | €356,568 | +€8,695 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €9,792 | +€5,328 | +119% |
| Other operating charges | 640/8 | €2,806 | €1,999 | -€807 | -28.8% |
| Gross operating margin | 9900 | €339,142 | €439,415 | +€100,273 | +29.6% |
| Operating profit (loss) | 9901 | -€16,002 | €71,056 | +€87,057 | |
| Financial income | 75/76B | €5 | €3 | -€2 | -48.5% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -48.5% |
| Financial charges | 65/66B | €8,960 | €9,749 | +€789 | +8.8% |
| Recurring financial charges | 65 | €8,960 | €9,749 | +€789 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,956 | €61,310 | +€86,266 | |
| Income taxes | 67/77 | €160 | €20,869 | +€20,709 | +12,973% |
| Profit (loss) for the period | 9904 | -€25,116 | €40,441 | +€65,557 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,116 | €40,441 | +€65,557 |
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 28 October 2026 via checked.be.