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 -€6,500
no longer reported in 2025 (was €6,500)
- Tangible fixed assets -€3,581
down €3,581 (-15.4%), from €23,224 to €19,643
- Cash +€3,289
up €3,289 (+76.1%), from €4,324 to €7,613
mainly Receivables within one year (+€6,500) and Depreciation (+€3,581)
- Profit (loss) carried forward -€4,120
down €4,120 (-6.8%), from -€60,870 to -€64,990
- Debts after one year -€2,899
down €2,899 (-10.7%), from €27,007 to €24,108
of which Financial debts: -€2,385
- Write-downs +€6,500
new in 2025: €6,500
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 | €34,386 | €27,607 | -€6,779 | -19.7% |
| Fixed assets | 21/28 | €23,224 | €19,643 | -€3,581 | -15.4% |
| Tangible fixed assets | 22/27 | €23,224 | €19,643 | -€3,581 | -15.4% |
| Land and buildings | 22 | €23,224 | €19,643 | -€3,581 | -15.4% |
| Current assets | 29/58 | €11,162 | €7,964 | -€3,198 | -28.7% |
| Amounts receivable within one year | 40/41 | €6,500 | - | -€6,500 | |
| Other amounts receivable | 41 | €6,500 | - | -€6,500 | |
| Cash at bank and in hand | 54/58 | €4,324 | €7,613 | +€3,289 | +76.1% |
| Deferred charges and accrued income | 490/1 | €338 | €351 | +€12 | +3.7% |
| Total equity and liabilities | 10/49 | €34,386 | €27,607 | -€6,779 | -19.7% |
| Equity | 10/15 | €4,822 | €702 | -€4,120 | -85.4% |
| Contributions | 10/11 | €65,692 | €65,692 | = | 0.0% |
| Capital | 10 | €65,692 | €65,692 | = | 0.0% |
| Issued capital | 100 | €65,692 | €65,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,870 | -€64,990 | -€4,120 | -6.8% |
| Amounts payable | 17/49 | €29,564 | €26,905 | -€2,659 | -9.0% |
| Amounts payable after more than one year | 17 | €27,007 | €24,108 | -€2,899 | -10.7% |
| Financial debts | 170/4 | €6,092 | €3,707 | -€2,385 | -39.1% |
| Other amounts payable | 178/9 | €20,915 | €20,401 | -€514 | -2.5% |
| Amounts payable within one year | 42/48 | €2,557 | €2,797 | +€240 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €2,318 | €2,385 | +€67 | +2.9% |
| Trade debts | 44 | €240 | €412 | +€173 | +72.1% |
| Suppliers | 440/4 | €240 | €412 | +€173 | +72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,581 | €3,581 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,500 | +€6,500 | |
| Other operating charges | 640/8 | €973 | €1,026 | +€53 | +5.5% |
| Gross operating margin | 9900 | €7,457 | €7,472 | +€14 | +0.2% |
| Operating profit (loss) | 9901 | €2,904 | -€3,635 | -€6,539 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €533 | €485 | -€48 | -9.1% |
| Recurring financial charges | 65 | €533 | €485 | -€48 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €2,371 | -€4,120 | -€6,491 | |
| Profit (loss) for the period | 9904 | €2,371 | -€4,120 | -€6,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,371 | -€4,120 | -€6,491 |
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 20 October 2026 via checked.be.