ATENA: 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.
ATENA
Largest movements
- Receivables within one year -€6,303
down €6,303 (-20.3%), from €31,001 to €24,698
of which Other amounts receivable: -€7,163
- Cash +€770
up €770 (+60.2%), from €1,278 to €2,048
mainly Receivables within one year (+€6,303) and Net result for the year (+€5,978)
- Tax, wage and social debts -€11,206
no longer reported in 2025 (was €11,206)
of which Remuneration and social security: -€11,064
- Profit (loss) carried forward +€5,978
up €5,978 (+30.7%), from €19,475 to €25,454
- Turnover -€154,038
no longer reported in 2025 (was €154,038)
- Purchases and services -€72,982
no longer reported in 2025 (was €72,982)
- Staff costs -€4,496
down €4,496 (-5.6%), from €79,751 to €75,256
- Gross operating margin +€1,738
up €1,738 (+2.1%), from €81,056 to €82,795
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 | €32,453 | €26,920 | -€5,534 | -17.1% |
| Fixed assets | 21/28 | €174 | €174 | = | 0.0% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €32,280 | €26,746 | -€5,534 | -17.1% |
| Amounts receivable within one year | 40/41 | €31,001 | €24,698 | -€6,303 | -20.3% |
| Trade receivables | 40 | - | €860 | +€860 | |
| Other amounts receivable | 41 | €31,001 | €23,838 | -€7,163 | -23.1% |
| Cash at bank and in hand | 54/58 | €1,278 | €2,048 | +€770 | +60.2% |
| Total equity and liabilities | 10/49 | €32,453 | €26,920 | -€5,534 | -17.1% |
| Equity | 10/15 | €20,941 | €26,920 | +€5,978 | +28.5% |
| Contributions | 10/11 | €1,466 | €1,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,475 | €25,454 | +€5,978 | +30.7% |
| Amounts payable | 17/49 | €11,512 | - | -€11,512 | |
| Amounts payable within one year | 42/48 | €11,512 | - | -€11,512 | |
| Trade debts | 44 | €306 | - | -€306 | |
| Suppliers | 440/4 | €306 | - | -€306 | |
| Taxes, remuneration and social security | 45 | €11,206 | - | -€11,206 | |
| Taxes | 450/3 | €142 | - | -€142 | |
| Remuneration and social security | 454/9 | €11,064 | - | -€11,064 | |
| Turnover | 70 | €154,038 | - | -€154,038 | |
| Goods, raw materials, services and sundry goods | 60/61 | €72,982 | - | -€72,982 | |
| Remuneration, social security and pensions | 62 | €79,751 | €75,256 | -€4,496 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,279 | +€1,279 | |
| Other operating charges | 640/8 | €273 | €209 | -€64 | -23.3% |
| Gross operating margin | 9900 | €81,056 | €82,795 | +€1,738 | +2.1% |
| Operating profit (loss) | 9901 | €1,033 | €6,051 | +€5,018 | +486.0% |
| Financial income | 75/76B | €1,098 | - | -€1,098 | |
| Recurring financial income | 75 | €1,098 | - | -€1,098 | |
| Financial charges | 65/66B | €84 | €73 | -€12 | -13.8% |
| Recurring financial charges | 65 | €84 | €73 | -€12 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €2,047 | €5,978 | +€3,931 | +192.1% |
| Profit (loss) for the period | 9904 | €2,047 | €5,978 | +€3,931 | +192.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,047 | €5,978 | +€3,931 | +192.1% |
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.