Atendo: 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.
Atendo
Largest movements
- Cash -€17,544
down €17,544 (-95.1%), from €18,456 to €912
mainly Trade debts (-€17,375) and Investment in fixed assets (net) (-€1,588)
- Receivables within one year +€756
up €756 (+15.9%), from €4,758 to €5,514
- Tangible fixed assets -€477
down €477 (-14.4%), from €3,319 to €2,842
of which Furniture and vehicles: -€273
- Deferred charges and accrued income -€351
down €351 (-66.5%), from €528 to €177
- Trade debts -€17,375
down €17,375 (-83.3%), from €20,856 to €3,481
- Gross operating margin -€908
down €908 (-22.8%), from €3,986 to €3,078
- Taxes +€418
up €418, from -€418 to €0
- Financial charges -€370
down €370 (-46.2%), from €801 to €431
- Depreciation +€234
up €234 (+12.8%), from €1,831 to €2,065
- Other operating charges +€74
up €74 (+15.7%), from €472 to €547
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 | €27,061 | €9,445 | -€17,616 | -65.1% |
| Fixed assets | 21/28 | €3,319 | €2,842 | -€477 | -14.4% |
| Tangible fixed assets | 22/27 | €3,319 | €2,842 | -€477 | -14.4% |
| Land and buildings | 22 | €1,181 | €977 | -€204 | -17.3% |
| Furniture and vehicles | 24 | €2,138 | €1,865 | -€273 | -12.8% |
| Current assets | 29/58 | €23,742 | €6,603 | -€17,139 | -72.2% |
| Amounts receivable within one year | 40/41 | €4,758 | €5,514 | +€756 | +15.9% |
| Trade receivables | 40 | €4,758 | €5,514 | +€756 | +15.9% |
| Cash at bank and in hand | 54/58 | €18,456 | €912 | -€17,544 | -95.1% |
| Deferred charges and accrued income | 490/1 | €528 | €177 | -€351 | -66.5% |
| Total equity and liabilities | 10/49 | €27,061 | €9,445 | -€17,616 | -65.1% |
| Equity | 10/15 | -€1,806 | -€1,771 | +€35 | +1.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,119 | €7,119 | = | 0.0% |
| Distributable reserves | 133 | €7,119 | €7,119 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,925 | -€12,890 | +€35 | +0.3% |
| Amounts payable | 17/49 | €28,867 | €11,216 | -€17,651 | -61.1% |
| Amounts payable within one year | 42/48 | €24,569 | €6,949 | -€17,620 | -71.7% |
| Trade debts | 44 | €20,856 | €3,481 | -€17,375 | -83.3% |
| Suppliers | 440/4 | €20,856 | €3,481 | -€17,375 | -83.3% |
| Taxes, remuneration and social security | 45 | €717 | €471 | -€245 | -34.2% |
| Taxes | 450/3 | €717 | €471 | -€245 | -34.2% |
| Other amounts payable | 47/48 | €2,997 | €2,997 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,298 | €4,267 | -€31 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,831 | €2,065 | +€234 | +12.8% |
| Other operating charges | 640/8 | €472 | €547 | +€74 | +15.7% |
| Gross operating margin | 9900 | €3,986 | €3,078 | -€908 | -22.8% |
| Operating profit (loss) | 9901 | €1,682 | €466 | -€1,216 | -72.3% |
| Financial charges | 65/66B | €801 | €431 | -€370 | -46.2% |
| Recurring financial charges | 65 | €801 | €431 | -€370 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €882 | €35 | -€846 | -96.0% |
| Income taxes | 67/77 | -€418 | €0 | +€418 | |
| Profit (loss) for the period | 9904 | €1,300 | €35 | -€1,265 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,300 | €35 | -€1,265 | -97.3% |
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 17 October 2026 via checked.be.