ATIMMO: 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.
ATIMMO
Largest movements
- Cash +€57,478
up €57,478 (+228.9%), from €25,115 to €82,593
mainly Trade debts (+€46,647) and Other debts (+€24,000)
- Receivables within one year +€20,381
up €20,381 (+36.2%), from €56,247 to €76,628
of which Trade receivables: +€19,108
- Financial fixed assets -€3,045
down €3,045 (-95.9%), from €3,174 to €129
- Trade debts +€46,647
up €46,647 (+242.0%), from €19,275 to €65,922
- Other debts +€24,000
new in 2025: €24,000
- Profit (loss) carried forward -€16,270
down €16,270 (-19.0%), from €85,596 to €69,327
- Tax, wage and social debts +€14,577
up €14,577 (+38.2%), from €38,151 to €52,728
of which Taxes: +€14,016
- Gross operating margin -€62,956
down €62,956 (-34.1%), from €184,811 to €121,856
- Staff costs -€36,533
down €36,533 (-29.5%), from €124,038 to €87,505
- Taxes -€6,627
down €6,627 (-41.3%), from €16,031 to €9,404
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 | €223,695 | €295,803 | +€72,108 | +32.2% |
| Fixed assets | 21/28 | €14,358 | €8,608 | -€5,750 | -40.0% |
| Tangible fixed assets | 22/27 | €11,184 | €8,479 | -€2,705 | -24.2% |
| Furniture and vehicles | 24 | €11,184 | €8,479 | -€2,705 | -24.2% |
| Financial fixed assets | 28 | €3,174 | €129 | -€3,045 | -95.9% |
| Current assets | 29/58 | €209,337 | €287,195 | +€77,858 | +37.2% |
| Amounts receivable after more than one year | 29 | €127,974 | €127,974 | = | 0.0% |
| Other amounts receivable | 291 | €127,974 | €127,974 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,247 | €76,628 | +€20,381 | +36.2% |
| Trade receivables | 40 | €2,857 | €21,965 | +€19,108 | +668.7% |
| Other amounts receivable | 41 | €53,390 | €54,663 | +€1,273 | +2.4% |
| Cash at bank and in hand | 54/58 | €25,115 | €82,593 | +€57,478 | +228.9% |
| Total equity and liabilities | 10/49 | €223,695 | €295,803 | +€72,108 | +32.2% |
| Equity | 10/15 | €162,596 | €146,327 | -€16,270 | -10.0% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,596 | €69,327 | -€16,270 | -19.0% |
| Amounts payable | 17/49 | €61,098 | €149,477 | +€88,378 | +144.6% |
| Amounts payable after more than one year | 17 | €2,554 | €4,626 | +€2,072 | +81.1% |
| Financial debts | 170/4 | €2,554 | €4,626 | +€2,072 | +81.1% |
| Amounts payable within one year | 42/48 | €58,544 | €144,850 | +€86,306 | +147.4% |
| Current portion of amounts payable after more than one year | 42 | €1,118 | €2,200 | +€1,082 | +96.8% |
| Trade debts | 44 | €19,275 | €65,922 | +€46,647 | +242.0% |
| Suppliers | 440/4 | €19,275 | €65,922 | +€46,647 | +242.0% |
| Taxes, remuneration and social security | 45 | €38,151 | €52,728 | +€14,577 | +38.2% |
| Taxes | 450/3 | €15,837 | €29,852 | +€14,016 | +88.5% |
| Remuneration and social security | 454/9 | €22,314 | €22,876 | +€561 | +2.5% |
| Other amounts payable | 47/48 | - | €24,000 | +€24,000 | |
| Remuneration, social security and pensions | 62 | €124,038 | €87,505 | -€36,533 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,136 | €5,680 | +€1,544 | +37.3% |
| Other operating charges | 640/8 | €63 | €98 | +€34 | +54.6% |
| Gross operating margin | 9900 | €184,811 | €121,856 | -€62,956 | -34.1% |
| Operating profit (loss) | 9901 | €56,574 | €28,573 | -€28,001 | -49.5% |
| Financial income | 75/76B | €462 | €62 | -€399 | -86.5% |
| Recurring financial income | 75 | €462 | €62 | -€399 | -86.5% |
| Financial charges | 65/66B | €1,494 | €1,215 | -€278 | -18.6% |
| Recurring financial charges | 65 | €1,494 | €1,215 | -€278 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €55,542 | €27,420 | -€28,122 | -50.6% |
| Income taxes | 67/77 | €16,031 | €9,404 | -€6,627 | -41.3% |
| Profit (loss) for the period | 9904 | €39,511 | €18,016 | -€21,495 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,511 | €18,016 | -€21,495 | -54.4% |
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 3 October 2026 via checked.be.