ATIPIC: 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.
ATIPIC
Largest movements
- Cash +€6,412
up €6,412 (+288%), from €2,227 to €8,639
mainly Trade debts (+€7,013) and Net result for the year (+€6,445)
- Receivables within one year +€2,612
up €2,612 (+26.6%), from €9,823 to €12,435
of which Trade receivables: +€2,337
- Tangible fixed assets +€1,170
up €1,170 (+34.5%), from €3,396 to €4,566
- Deferred charges and accrued income +€713
up €713 (+97.5%), from €731 to €1,444
- Trade debts +€7,013
up €7,013 (+42.9%), from €16,356 to €23,369
- Profit (loss) carried forward +€6,445
up €6,445 (+12.2%), from -€53,025 to -€46,580
- Other debts -€5,171
down €5,171 (-11.3%), from €45,703 to €40,532
- Tax, wage and social debts +€2,620
up €2,620 (+655%), from €400 to €3,020
of which Remuneration and social security: +€2,620
- Gross operating margin +€20,226
up €20,226, from -€10,808 to €9,418
- Depreciation +€1,096
up €1,096 (+171%), from €642 to €1,738
- Other operating charges +€363
up €363 (+45.8%), from €793 to €1,156
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 | €16,254 | €27,161 | +€10,907 | +67.1% |
| Fixed assets | 21/28 | €3,396 | €4,566 | +€1,170 | +34.5% |
| Tangible fixed assets | 22/27 | €3,396 | €4,566 | +€1,170 | +34.5% |
| Plant, machinery and equipment | 23 | €3,396 | €4,566 | +€1,170 | +34.5% |
| Current assets | 29/58 | €12,858 | €22,595 | +€9,737 | +75.7% |
| Stocks and contracts in progress | 3 | €77 | €77 | = | 0.0% |
| Stocks | 30/36 | €77 | €77 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,823 | €12,435 | +€2,612 | +26.6% |
| Trade receivables | 40 | €8,474 | €10,811 | +€2,337 | +27.6% |
| Other amounts receivable | 41 | €1,349 | €1,624 | +€275 | +20.4% |
| Cash at bank and in hand | 54/58 | €2,227 | €8,639 | +€6,412 | +288% |
| Deferred charges and accrued income | 490/1 | €731 | €1,444 | +€713 | +97.5% |
| Total equity and liabilities | 10/49 | €16,254 | €27,161 | +€10,907 | +67.1% |
| Equity | 10/15 | -€46,205 | -€39,760 | +€6,445 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,025 | -€46,580 | +€6,445 | +12.2% |
| Amounts payable | 17/49 | €62,459 | €66,921 | +€4,462 | +7.1% |
| Amounts payable within one year | 42/48 | €62,459 | €66,921 | +€4,462 | +7.1% |
| Trade debts | 44 | €16,356 | €23,369 | +€7,013 | +42.9% |
| Suppliers | 440/4 | €16,356 | €23,369 | +€7,013 | +42.9% |
| Taxes, remuneration and social security | 45 | €400 | €3,020 | +€2,620 | +655% |
| Taxes | 450/3 | €400 | €400 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €2,620 | +€2,620 | |
| Other amounts payable | 47/48 | €45,703 | €40,532 | -€5,171 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €642 | €1,738 | +€1,096 | +171% |
| Other operating charges | 640/8 | €793 | €1,156 | +€363 | +45.8% |
| Gross operating margin | 9900 | -€10,808 | €9,418 | +€20,226 | |
| Operating profit (loss) | 9901 | -€12,243 | €6,524 | +€18,767 | |
| Financial charges | 65/66B | €100 | €79 | -€21 | -21.0% |
| Recurring financial charges | 65 | €100 | €79 | -€21 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,343 | €6,445 | +€18,788 | |
| Profit (loss) for the period | 9904 | -€12,343 | €6,445 | +€18,788 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,343 | €6,445 | +€18,788 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.