ATICA: 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.
ATICA
Largest movements
- Receivables within one year +€52,635
up €52,635 (+101%), from €52,290 to €104,925
of which Other amounts receivable: +€73,703
- Stocks and contracts +€20,500
up €20,500 (+554%), from €3,700 to €24,200
- Tangible fixed assets +€7,890
up €7,890 (+7.1%), from €110,511 to €118,401
of which Land and buildings: +€4,710
- Cash -€2,566
no longer reported in 2025 (was €2,566)
mainly Debts after one year (-€145,780) and Receivables within one year (-€52,635)
- Short-term financial debts +€249,677
up €249,677 (+354%), from €70,500 to €320,177
- Debts after one year -€145,780
down €145,780 (-49.6%), from €294,058 to €148,278
- Profit (loss) carried forward -€14,796
down €14,796 (-6.3%), from -€233,955 to -€248,751
- Trade debts -€11,515
down €11,515 (-82.5%), from €13,950 to €2,435
- Depreciation -€13,512
no longer reported in 2025 (was €13,512)
- Gross operating margin +€11,802
up €11,802, from -€10,495 to €1,307
- Financial charges -€11,581
down €11,581 (-45.5%), from €25,457 to €13,877
- Other operating charges -€535
down €535 (-19.4%), from €2,761 to €2,226
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 | €169,939 | €247,525 | +€77,586 | +45.7% |
| Fixed assets | 21/28 | €110,511 | €118,401 | +€7,890 | +7.1% |
| Tangible fixed assets | 22/27 | €110,511 | €118,401 | +€7,890 | +7.1% |
| Land and buildings | 22 | €94,065 | €98,775 | +€4,710 | +5.0% |
| Plant, machinery and equipment | 23 | €14,903 | €18,083 | +€3,180 | +21.3% |
| Furniture and vehicles | 24 | €1,543 | €1,543 | = | 0.0% |
| Current assets | 29/58 | €59,429 | €129,125 | +€69,696 | +117% |
| Stocks and contracts in progress | 3 | €3,700 | €24,200 | +€20,500 | +554% |
| Stocks | 30/36 | €3,700 | €24,200 | +€20,500 | +554% |
| Amounts receivable within one year | 40/41 | €52,290 | €104,925 | +€52,635 | +101% |
| Trade receivables | 40 | €51,068 | €30,000 | -€21,068 | -41.3% |
| Other amounts receivable | 41 | €1,222 | €74,925 | +€73,703 | +6,033% |
| Cash at bank and in hand | 54/58 | €2,566 | - | -€2,566 | |
| Deferred charges and accrued income | 490/1 | €873 | - | -€873 | |
| Total equity and liabilities | 10/49 | €169,939 | €247,525 | +€77,586 | +45.7% |
| Equity | 10/15 | -€208,568 | -€223,364 | -€14,796 | -7.1% |
| Contributions | 10/11 | €25,387 | €25,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€233,955 | -€248,751 | -€14,796 | -6.3% |
| Amounts payable | 17/49 | €378,508 | €470,889 | +€92,382 | +24.4% |
| Amounts payable after more than one year | 17 | €294,058 | €148,278 | -€145,780 | -49.6% |
| Financial debts | 170/4 | €294,058 | €148,278 | -€145,780 | -49.6% |
| Amounts payable within one year | 42/48 | €84,450 | €322,612 | +€238,162 | +282% |
| Financial debts | 43 | €70,500 | €320,177 | +€249,677 | +354% |
| Credit institutions | 430/8 | €70,500 | €320,177 | +€249,677 | +354% |
| Trade debts | 44 | €13,950 | €2,435 | -€11,515 | -82.5% |
| Suppliers | 440/4 | €13,950 | €2,435 | -€11,515 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,512 | - | -€13,512 | |
| Other operating charges | 640/8 | €2,761 | €2,226 | -€535 | -19.4% |
| Non-recurring operating charges | 66A | €63,401 | - | -€63,401 | |
| Gross operating margin | 9900 | -€10,495 | €1,307 | +€11,802 | |
| Operating profit (loss) | 9901 | -€90,169 | -€919 | +€89,250 | +99.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €25,457 | €13,877 | -€11,581 | -45.5% |
| Recurring financial charges | 65 | €25,457 | €13,877 | -€11,581 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€115,626 | -€14,796 | +€100,830 | +87.2% |
| Profit (loss) for the period | 9904 | -€115,626 | -€14,796 | +€100,830 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,626 | -€14,796 | +€100,830 | +87.2% |
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.