ATIPI: 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.
ATIPI
Largest movements
- Cash +€43,111
up €43,111 (+247.5%), from €17,416 to €60,528
mainly Other debts (+€47,441) and Depreciation (+€13,987)
- Tangible fixed assets -€15,996
down €15,996 (-45.1%), from €35,460 to €19,464
- Receivables within one year -€2,143
down €2,143 (-6.8%), from €31,358 to €29,215
of which Trade receivables: -€5,502
- Other debts +€47,441
up €47,441 (+198.2%), from €23,939 to €71,379
- Profit (loss) carried forward -€8,109
down €8,109 (-24.7%), from -€32,795 to -€40,904
- Trade debts -€5,353
down €5,353 (-12.6%), from €42,537 to €37,183
of which Bills of exchange payable: -€4,086
- Debts after one year -€5,283
down €5,283 (-47.0%), from €11,250 to €5,968
- Current portion of long-term debt -€4,310
down €4,310 (-44.9%), from €9,593 to €5,283
- Gross operating margin -€32,119
down €32,119 (-69.2%), from €46,427 to €14,308
- Write-downs -€19,715
down €19,715 (-95.9%), from €20,562 to €848
- Depreciation -€2,532
down €2,532 (-15.3%), from €16,519 to €13,987
- Financial charges -€986
down €986 (-33.0%), from €2,991 to €2,005
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 | €85,685 | €110,778 | +€25,093 | +29.3% |
| Formation expenses | 20 | €102 | €0 | -€102 | -100.0% |
| Fixed assets | 21/28 | €35,666 | €20,670 | -€14,996 | -42.0% |
| Tangible fixed assets | 22/27 | €35,460 | €19,464 | -€15,996 | -45.1% |
| Furniture and vehicles | 24 | €35,460 | €19,464 | -€15,996 | -45.1% |
| Financial fixed assets | 28 | €206 | €1,206 | +€1,000 | +484.5% |
| Current assets | 29/58 | €49,917 | €90,108 | +€40,191 | +80.5% |
| Amounts receivable within one year | 40/41 | €31,358 | €29,215 | -€2,143 | -6.8% |
| Trade receivables | 40 | €28,894 | €23,392 | -€5,502 | -19.0% |
| Other amounts receivable | 41 | €2,464 | €5,823 | +€3,359 | +136.3% |
| Cash at bank and in hand | 54/58 | €17,416 | €60,528 | +€43,111 | +247.5% |
| Deferred charges and accrued income | 490/1 | €1,143 | €365 | -€778 | -68.0% |
| Total equity and liabilities | 10/49 | €85,685 | €110,778 | +€25,093 | +29.3% |
| Equity | 10/15 | -€8,095 | -€16,204 | -€8,109 | -100.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,500 | €18,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,795 | -€40,904 | -€8,109 | -24.7% |
| Amounts payable | 17/49 | €93,780 | €126,982 | +€33,202 | +35.4% |
| Amounts payable after more than one year | 17 | €11,250 | €5,968 | -€5,283 | -47.0% |
| Financial debts | 170/4 | €11,250 | €5,968 | -€5,283 | -47.0% |
| Amounts payable within one year | 42/48 | €82,507 | €121,015 | +€38,508 | +46.7% |
| Current portion of amounts payable after more than one year | 42 | €9,593 | €5,283 | -€4,310 | -44.9% |
| Trade debts | 44 | €42,537 | €37,183 | -€5,353 | -12.6% |
| Suppliers | 440/4 | €38,451 | €37,183 | -€1,267 | -3.3% |
| Bills of exchange payable | 441 | €4,086 | - | -€4,086 | |
| Advances received on contracts in progress | 46 | - | €1,240 | +€1,240 | |
| Taxes, remuneration and social security | 45 | €6,439 | €5,929 | -€510 | -7.9% |
| Taxes | 450/3 | €6,439 | €5,929 | -€510 | -7.9% |
| Other amounts payable | 47/48 | €23,939 | €71,379 | +€47,441 | +198.2% |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,519 | €13,987 | -€2,532 | -15.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,562 | €848 | -€19,715 | -95.9% |
| Other operating charges | 640/8 | €5,713 | €5,604 | -€110 | -1.9% |
| Gross operating margin | 9900 | €46,427 | €14,308 | -€32,119 | -69.2% |
| Operating profit (loss) | 9901 | €3,469 | -€6,130 | -€9,599 | |
| Financial income | 75/76B | €48 | €333 | +€285 | +593.8% |
| Recurring financial income | 75 | €48 | €333 | +€285 | +593.8% |
| Financial charges | 65/66B | €2,991 | €2,005 | -€986 | -33.0% |
| Recurring financial charges | 65 | €2,991 | €2,005 | -€986 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €526 | -€7,803 | -€8,328 | |
| Income taxes | 67/77 | €311 | €306 | -€5 | -1.6% |
| Profit (loss) for the period | 9904 | €214 | -€8,109 | -€8,323 | |
| Profit (loss) for the period to be appropriated | 9905 | €214 | -€8,109 | -€8,323 |
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 1 October 2026 via checked.be.