aternio finance: 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.
aternio finance
Largest movements
- Receivables within one year +€159,122
up €159,122 (+22.0%), from €724,469 to €883,591
of which Trade receivables: +€177,143
- Cash -€123,868
down €123,868 (-40.0%), from €310,028 to €186,160
mainly Contributions, distributions and other (-€323,500) and Receivables within one year (-€159,122)
- Current investments +€100,000
new in 2025: €100,000
- Intangible fixed assets -€44,525
down €44,525 (-36.0%), from €123,721 to €79,196
- Tangible fixed assets -€17,773
down €17,773 (-33.0%), from €53,847 to €36,074
- Debts after one year -€42,405
down €42,405 (-52.8%), from €80,241 to €37,835
- Other debts +€41,582
up €41,582 (+12.7%), from €326,436 to €368,018
- Trade debts +€40,091
up €40,091 (+15.6%), from €257,282 to €297,373
- Tax, wage and social debts +€26,095
up €26,095 (+31.1%), from €84,023 to €110,118
of which Remuneration and social security: +€15,108
- Staff costs +€45,123
up €45,123 (+6.8%), from €668,207 to €713,330
- Gross operating margin +€14,138
up €14,138 (+1.1%), from €1.2m to €1.3m
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 | €1,261,835 | €1,337,466 | +€75,631 | +6.0% |
| Fixed assets | 21/28 | €178,173 | €115,875 | -€62,298 | -35.0% |
| Intangible fixed assets | 21 | €123,721 | €79,196 | -€44,525 | -36.0% |
| Tangible fixed assets | 22/27 | €53,847 | €36,074 | -€17,773 | -33.0% |
| Plant, machinery and equipment | 23 | €22,491 | €14,159 | -€8,332 | -37.0% |
| Furniture and vehicles | 24 | €13,937 | €10,037 | -€3,900 | -28.0% |
| Other tangible fixed assets | 26 | €17,419 | €11,878 | -€5,541 | -31.8% |
| Financial fixed assets | 28 | €605 | €605 | = | 0.0% |
| Current assets | 29/58 | €1,083,662 | €1,221,591 | +€137,929 | +12.7% |
| Amounts receivable within one year | 40/41 | €724,469 | €883,591 | +€159,122 | +22.0% |
| Trade receivables | 40 | €635,517 | €812,660 | +€177,143 | +27.9% |
| Other amounts receivable | 41 | €88,952 | €70,931 | -€18,021 | -20.3% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €310,028 | €186,160 | -€123,868 | -40.0% |
| Deferred charges and accrued income | 490/1 | €49,166 | €51,840 | +€2,674 | +5.4% |
| Total equity and liabilities | 10/49 | €1,261,835 | €1,337,466 | +€75,631 | +6.0% |
| Equity | 10/15 | €172,050 | €172,380 | +€330 | +0.2% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €1,950 | €1,950 | = | 0.0% |
| Distributable reserves | 133 | €1,950 | €1,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,600 | €150,930 | +€330 | +0.2% |
| Amounts payable | 17/49 | €1,089,785 | €1,165,086 | +€75,301 | +6.9% |
| Amounts payable after more than one year | 17 | €80,241 | €37,835 | -€42,405 | -52.8% |
| Financial debts | 170/4 | €80,241 | €37,835 | -€42,405 | -52.8% |
| Amounts payable within one year | 42/48 | €1,008,742 | €1,127,251 | +€118,508 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €141,002 | €151,742 | +€10,741 | +7.6% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €257,282 | €297,373 | +€40,091 | +15.6% |
| Suppliers | 440/4 | €257,282 | €297,373 | +€40,091 | +15.6% |
| Taxes, remuneration and social security | 45 | €84,023 | €110,118 | +€26,095 | +31.1% |
| Taxes | 450/3 | €16,740 | €27,727 | +€10,987 | +65.6% |
| Remuneration and social security | 454/9 | €67,283 | €82,390 | +€15,108 | +22.5% |
| Other amounts payable | 47/48 | €326,436 | €368,018 | +€41,582 | +12.7% |
| Accrued charges and deferred income | 492/3 | €802 | - | -€802 | |
| Remuneration, social security and pensions | 62 | €668,207 | €713,330 | +€45,123 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,642 | €62,298 | +€655 | +1.1% |
| Other operating charges | 640/8 | €12,448 | €21,636 | +€9,189 | +73.8% |
| Gross operating margin | 9900 | €1,244,295 | €1,258,433 | +€14,138 | +1.1% |
| Operating profit (loss) | 9901 | €501,998 | €461,169 | -€40,828 | -8.1% |
| Financial income | 75/76B | €4,011 | €2,873 | -€1,139 | -28.4% |
| Recurring financial income | 75 | €4,011 | €2,873 | -€1,139 | -28.4% |
| Financial charges | 65/66B | €31,719 | €25,068 | -€6,650 | -21.0% |
| Recurring financial charges | 65 | €31,719 | €25,068 | -€6,650 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €474,290 | €438,974 | -€35,317 | -7.4% |
| Income taxes | 67/77 | €126,521 | €115,143 | -€11,378 | -9.0% |
| Profit (loss) for the period | 9904 | €347,769 | €323,830 | -€23,939 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €347,769 | €323,830 | -€23,939 | -6.9% |
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.