ATENTA: 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.
ATENTA
Largest movements
- Tangible fixed assets +€27,706
up €27,706 (+171.9%), from €16,113 to €43,819
of which Land and buildings: +€34,403
- Cash -€16,868
down €16,868 (-26.0%), from €64,868 to €48,000
mainly Contributions, distributions and other (-€47,059) and Investment in fixed assets (net) (-€39,375)
- Receivables within one year -€11,141
down €11,141 (-32.9%), from €33,880 to €22,739
- Deferred charges and accrued income -€9,672
down €9,672 (-43.1%), from €22,435 to €12,763
- Reserves -€40,265
down €40,265 (-45.5%), from €88,519 to €48,254
of which Distributable reserves: -€40,265
- Debts after one year +€23,984
new in 2025: €23,984
- Trade debts +€8,731
up €8,731 (+178.2%), from €4,900 to €13,631
- Current portion of long-term debt +€6,684
new in 2025: €6,684
- Other debts -€6,139
down €6,139 (-63.4%), from €9,683 to €3,544
- Gross operating margin -€12,092
down €12,092 (-28.7%), from €42,137 to €30,045
- Depreciation +€8,154
up €8,154 (+232.0%), from €3,515 to €11,669
- Taxes -€3,297
down €3,297 (-35.3%), from €9,336 to €6,039
- Financial charges +€1,018
up €1,018 (+33.2%), from €3,066 to €4,084
- Other operating charges -€825
down €825 (-34.2%), from €2,413 to €1,588
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 | €137,346 | €127,371 | -€9,975 | -7.3% |
| Fixed assets | 21/28 | €16,163 | €43,869 | +€27,706 | +171.4% |
| Tangible fixed assets | 22/27 | €16,113 | €43,819 | +€27,706 | +171.9% |
| Land and buildings | 22 | - | €34,403 | +€34,403 | |
| Furniture and vehicles | 24 | €16,113 | €9,416 | -€6,697 | -41.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €121,183 | €83,502 | -€37,681 | -31.1% |
| Amounts receivable within one year | 40/41 | €33,880 | €22,739 | -€11,141 | -32.9% |
| Trade receivables | 40 | €33,880 | €22,739 | -€11,141 | -32.9% |
| Cash at bank and in hand | 54/58 | €64,868 | €48,000 | -€16,868 | -26.0% |
| Deferred charges and accrued income | 490/1 | €22,435 | €12,763 | -€9,672 | -43.1% |
| Total equity and liabilities | 10/49 | €137,346 | €127,371 | -€9,975 | -7.3% |
| Equity | 10/15 | €107,069 | €66,804 | -€40,265 | -37.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €88,519 | €48,254 | -€40,265 | -45.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €86,664 | €46,399 | -€40,265 | -46.5% |
| Amounts payable | 17/49 | €30,277 | €60,567 | +€30,290 | +100.0% |
| Amounts payable after more than one year | 17 | - | €23,984 | +€23,984 | |
| Financial debts | 170/4 | - | €23,984 | +€23,984 | |
| Amounts payable within one year | 42/48 | €30,229 | €36,583 | +€6,354 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,684 | +€6,684 | |
| Trade debts | 44 | €4,900 | €13,631 | +€8,731 | +178.2% |
| Suppliers | 440/4 | €4,900 | €13,631 | +€8,731 | +178.2% |
| Taxes, remuneration and social security | 45 | €15,646 | €12,724 | -€2,922 | -18.7% |
| Taxes | 450/3 | €15,646 | €12,724 | -€2,922 | -18.7% |
| Other amounts payable | 47/48 | €9,683 | €3,544 | -€6,139 | -63.4% |
| Accrued charges and deferred income | 492/3 | €48 | - | -€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,515 | €11,669 | +€8,154 | +232.0% |
| Other operating charges | 640/8 | €2,413 | €1,588 | -€825 | -34.2% |
| Gross operating margin | 9900 | €42,137 | €30,045 | -€12,092 | -28.7% |
| Operating profit (loss) | 9901 | €36,209 | €16,788 | -€19,421 | -53.6% |
| Financial income | 75/76B | €5 | €129 | +€124 | +2480.0% |
| Recurring financial income | 75 | €5 | €129 | +€124 | +2480.0% |
| Financial charges | 65/66B | €3,066 | €4,084 | +€1,018 | +33.2% |
| Recurring financial charges | 65 | €3,066 | €4,084 | +€1,018 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €33,148 | €12,833 | -€20,315 | -61.3% |
| Income taxes | 67/77 | €9,336 | €6,039 | -€3,297 | -35.3% |
| Profit (loss) for the period | 9904 | €23,812 | €6,794 | -€17,018 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,812 | €6,794 | -€17,018 | -71.5% |
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 6 October 2026 via checked.be.