ATINA: 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.
ATINA
Largest movements
- Receivables within one year -€1,679
down €1,679 (-2.4%), from €69,101 to €67,422
- Cash +€1,518
up €1,518 (+2.6%), from €59,170 to €60,688
mainly Receivables within one year (+€1,679) and Depreciation (+€1,042)
- Profit (loss) carried forward -€2,115
down €2,115 (-4.2%), from -€50,484 to -€52,599
- Depreciation -€1,718
down €1,718 (-62.2%), from €2,760 to €1,042
- Gross operating margin -€391
down €391 (-43.0%), from -€909 to -€1,300
- Financial income +€89
up €89 (+42.4%), from €210 to €299
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 | €151,148 | €149,945 | -€1,203 | -0.8% |
| Fixed assets | 21/28 | €22,877 | €21,835 | -€1,042 | -4.6% |
| Tangible fixed assets | 22/27 | €22,877 | €21,835 | -€1,042 | -4.6% |
| Land and buildings | 22 | €18,796 | €18,796 | = | 0.0% |
| Plant, machinery and equipment | 23 | €456 | - | -€456 | |
| Other tangible fixed assets | 26 | €3,625 | €3,039 | -€586 | -16.2% |
| Current assets | 29/58 | €128,271 | €128,110 | -€161 | -0.1% |
| Amounts receivable within one year | 40/41 | €69,101 | €67,422 | -€1,679 | -2.4% |
| Other amounts receivable | 41 | €69,101 | €67,422 | -€1,679 | -2.4% |
| Cash at bank and in hand | 54/58 | €59,170 | €60,688 | +€1,518 | +2.6% |
| Total equity and liabilities | 10/49 | €151,148 | €149,945 | -€1,203 | -0.8% |
| Equity | 10/15 | €151,148 | €149,033 | -€2,115 | -1.4% |
| Contributions | 10/11 | €190,000 | €190,000 | = | 0.0% |
| Capital | 10 | €190,000 | €190,000 | = | 0.0% |
| Issued capital | 100 | €190,000 | €190,000 | = | 0.0% |
| Reserves | 13 | €11,632 | €11,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,632 | €11,632 | = | 0.0% |
| Legal reserve | 130 | €11,632 | €11,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,484 | -€52,599 | -€2,115 | -4.2% |
| Amounts payable | 17/49 | - | €912 | +€912 | |
| Amounts payable within one year | 42/48 | - | €912 | +€912 | |
| Trade debts | 44 | - | €912 | +€912 | |
| Suppliers | 440/4 | - | €912 | +€912 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,760 | €1,042 | -€1,718 | -62.2% |
| Gross operating margin | 9900 | -€909 | -€1,300 | -€391 | -43.0% |
| Operating profit (loss) | 9901 | -€3,669 | -€2,342 | +€1,327 | +36.2% |
| Financial income | 75/76B | €210 | €299 | +€89 | +42.4% |
| Recurring financial income | 75 | €210 | €299 | +€89 | +42.4% |
| Financial charges | 65/66B | €63 | €72 | +€9 | +14.3% |
| Recurring financial charges | 65 | €63 | €72 | +€9 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,522 | -€2,115 | +€1,407 | +39.9% |
| Profit (loss) for the period | 9904 | -€3,522 | -€2,115 | +€1,407 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,522 | -€2,115 | +€1,407 | +39.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.