ATIRAM: 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.
ATIRAM
Largest movements
- Receivables within one year +€3,811
up €3,811 (+222%), from €1,719 to €5,529
of which Other amounts receivable: +€3,026
- Cash +€2,082
up €2,082 (+28.7%), from €7,244 to €9,326
mainly Net result for the year (+€63,294) and Trade debts (+€6,646)
- Tangible fixed assets -€1,011
down €1,011 (-1.5%), from €67,077 to €66,066
- Profit (loss) carried forward +€63,294
up €63,294 (+9.6%), from -€657,282 to -€593,989
- Other debts -€51,548
down €51,548 (-22.4%), from €229,799 to €178,252
- Tax, wage and social debts -€12,220
down €12,220 (-49.7%), from €24,609 to €12,389
- Trade debts +€6,646
up €6,646 (+22,155%), from €30 to €6,676
- Accrued charges and deferred income -€2,000
down €2,000 (-28.6%), from €7,000 to €5,000
- Gross operating margin -€15,015
down €15,015 (-12.0%), from €125,076 to €110,061
- Taxes -€3,253
down €3,253 (-13.4%), from €24,227 to €20,974
- Financial charges -€3,098
down €3,098 (-23.7%), from €13,080 to €9,982
- Other operating charges -€1,347
down €1,347 (-10.6%), from €12,708 to €11,361
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 | €76,854 | €81,777 | +€4,923 | +6.4% |
| Fixed assets | 21/28 | €67,077 | €66,066 | -€1,011 | -1.5% |
| Tangible fixed assets | 22/27 | €67,077 | €66,066 | -€1,011 | -1.5% |
| Land and buildings | 22 | €67,077 | €66,066 | -€1,011 | -1.5% |
| Current assets | 29/58 | €9,777 | €15,711 | +€5,933 | +60.7% |
| Amounts receivable within one year | 40/41 | €1,719 | €5,529 | +€3,811 | +222% |
| Trade receivables | 40 | €1,719 | €2,503 | +€784 | +45.6% |
| Other amounts receivable | 41 | €0 | €3,026 | +€3,026 | |
| Cash at bank and in hand | 54/58 | €7,244 | €9,326 | +€2,082 | +28.7% |
| Deferred charges and accrued income | 490/1 | €815 | €856 | +€41 | +5.0% |
| Total equity and liabilities | 10/49 | €76,854 | €81,777 | +€4,923 | +6.4% |
| Equity | 10/15 | -€198,563 | -€135,270 | +€63,294 | +31.9% |
| Contributions | 10/11 | €198,000 | €198,000 | = | 0.0% |
| Reserves | 13 | €260,719 | €260,719 | = | 0.0% |
| Distributable reserves | 133 | €260,719 | €260,719 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€657,282 | -€593,989 | +€63,294 | +9.6% |
| Amounts payable | 17/49 | €275,417 | €217,046 | -€58,371 | -21.2% |
| Amounts payable after more than one year | 17 | €13,979 | €14,729 | +€750 | +5.4% |
| Other amounts payable | 178/9 | €13,979 | €14,729 | +€750 | +5.4% |
| Amounts payable within one year | 42/48 | €254,438 | €197,317 | -€57,121 | -22.4% |
| Trade debts | 44 | €30 | €6,676 | +€6,646 | +22,155% |
| Suppliers | 440/4 | €30 | €6,676 | +€6,646 | +22,155% |
| Taxes, remuneration and social security | 45 | €24,609 | €12,389 | -€12,220 | -49.7% |
| Taxes | 450/3 | €24,609 | €12,389 | -€12,220 | -49.7% |
| Other amounts payable | 47/48 | €229,799 | €178,252 | -€51,548 | -22.4% |
| Accrued charges and deferred income | 492/3 | €7,000 | €5,000 | -€2,000 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,201 | €4,741 | +€539 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €675 | -€290 | -€965 | |
| Other operating charges | 640/8 | €12,708 | €11,361 | -€1,347 | -10.6% |
| Gross operating margin | 9900 | €125,076 | €110,061 | -€15,015 | -12.0% |
| Operating profit (loss) | 9901 | €107,491 | €94,250 | -€13,242 | -12.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €13,080 | €9,982 | -€3,098 | -23.7% |
| Recurring financial charges | 65 | €13,080 | €9,982 | -€3,098 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €94,411 | €84,267 | -€10,144 | -10.7% |
| Income taxes | 67/77 | €24,227 | €20,974 | -€3,253 | -13.4% |
| Profit (loss) for the period | 9904 | €70,184 | €63,294 | -€6,891 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,184 | €63,294 | -€6,891 | -9.8% |
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 15 October 2026 via checked.be.