Atento: 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.
Atento
Largest movements
- Receivables within one year -€100,846
down €100,846 (-56.1%), from €179,760 to €78,914
- Cash +€68,281
up €68,281 (+41.5%), from €164,669 to €232,950
mainly Net result for the year (+€130,055) and Receivables within one year (+€100,846)
- Tangible fixed assets -€65,422
down €65,422 (-7.4%), from €890,038 to €824,616
of which Land and buildings: -€71,539
- Debts after one year -€112,611
down €112,611 (-22.9%), from €492,549 to €379,938
- Reserves +€18,555
up €18,555 (+4.1%), from €457,334 to €475,889
of which Distributable reserves: +€20,415
- Tax, wage and social debts -€18,154
down €18,154 (-25.0%), from €72,719 to €54,565
- Gross operating margin -€82,249
down €82,249 (-21.1%), from €389,347 to €307,098
- Taxes -€28,203
down €28,203 (-38.1%), from €74,074 to €45,872
- Other operating charges +€6,768
up €6,768 (+35.9%), from €18,849 to €25,617
- Financial charges -€6,122
down €6,122 (-21.7%), from €28,249 to €22,127
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 | €1,326,288 | €1,223,428 | -€102,860 | -7.8% |
| Fixed assets | 21/28 | €907,905 | €830,920 | -€76,985 | -8.5% |
| Intangible fixed assets | 21 | €304 | €221 | -€82 | -27.2% |
| Tangible fixed assets | 22/27 | €890,038 | €824,616 | -€65,422 | -7.4% |
| Land and buildings | 22 | €852,736 | €781,197 | -€71,539 | -8.4% |
| Plant, machinery and equipment | 23 | €30,389 | €34,766 | +€4,377 | +14.4% |
| Furniture and vehicles | 24 | €6,913 | €8,653 | +€1,740 | +25.2% |
| Financial fixed assets | 28 | €17,563 | €6,083 | -€11,480 | -65.4% |
| Current assets | 29/58 | €418,383 | €392,508 | -€25,875 | -6.2% |
| Stocks and contracts in progress | 3 | €52,278 | €51,395 | -€883 | -1.7% |
| Stocks | 30/36 | €52,278 | €51,395 | -€883 | -1.7% |
| Amounts receivable within one year | 40/41 | €179,760 | €78,914 | -€100,846 | -56.1% |
| Trade receivables | 40 | €179,760 | €78,914 | -€100,846 | -56.1% |
| Cash at bank and in hand | 54/58 | €164,669 | €232,950 | +€68,281 | +41.5% |
| Deferred charges and accrued income | 490/1 | €21,676 | €29,249 | +€7,573 | +34.9% |
| Total equity and liabilities | 10/49 | €1,326,288 | €1,223,428 | -€102,860 | -7.8% |
| Equity | 10/15 | €475,934 | €494,489 | +€18,555 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €457,334 | €475,889 | +€18,555 | +4.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €436,724 | €457,139 | +€20,415 | +4.7% |
| Amounts payable | 17/49 | €850,354 | €728,939 | -€121,415 | -14.3% |
| Amounts payable after more than one year | 17 | €492,549 | €379,938 | -€112,611 | -22.9% |
| Financial debts | 170/4 | €492,549 | €379,938 | -€112,611 | -22.9% |
| Amounts payable within one year | 42/48 | €357,804 | €346,000 | -€11,804 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €107,838 | €112,611 | +€4,773 | +4.4% |
| Trade debts | 44 | €83,412 | €73,380 | -€10,032 | -12.0% |
| Suppliers | 440/4 | €83,412 | €73,380 | -€10,032 | -12.0% |
| Taxes, remuneration and social security | 45 | €72,719 | €54,565 | -€18,154 | -25.0% |
| Taxes | 450/3 | €72,719 | €54,565 | -€18,154 | -25.0% |
| Other amounts payable | 47/48 | €93,835 | €105,444 | +€11,610 | +12.4% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €5 | - | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,556 | €85,399 | -€157 | -0.2% |
| Other operating charges | 640/8 | €18,849 | €25,617 | +€6,768 | +35.9% |
| Non-recurring operating charges | 66A | - | €155 | +€155 | |
| Gross operating margin | 9900 | €389,347 | €307,098 | -€82,249 | -21.1% |
| Operating profit (loss) | 9901 | €284,938 | €195,927 | -€89,011 | -31.2% |
| Financial income | 75/76B | €1,293 | €2,126 | +€834 | +64.5% |
| Recurring financial income | 75 | €1,293 | €2,126 | +€834 | +64.5% |
| Financial charges | 65/66B | €28,249 | €22,127 | -€6,122 | -21.7% |
| Recurring financial charges | 65 | €28,249 | €22,127 | -€6,122 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €257,982 | €175,926 | -€82,055 | -31.8% |
| Income taxes | 67/77 | €74,074 | €45,872 | -€28,203 | -38.1% |
| Profit (loss) for the period | 9904 | €183,907 | €130,055 | -€53,853 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €183,907 | €130,055 | -€53,853 | -29.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.