ATIS: 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.
ATIS
Largest movements
- Cash +€509,122
up €509,122 (+503.2%), from €101,174 to €610,296
mainly Trade debts (+€1.7m) and Net result for the year (+€63,274)
- Receivables within one year +€231,776
up €231,776 (+16.4%), from €1.4m to €1.6m
of which Other amounts receivable: +€282,566
- Trade debts +€1.7m
up €1.7m (+3876.6%), from €44,707 to €1.8m
- Debts after one year -€515,000
down €515,000 (-100.0%), from €515,000 to €0
- Profit (loss) carried forward -€436,698
down €436,698 (-53.7%), from €813,663 to €376,965
- Tax, wage and social debts -€52,155
down €52,155 (-45.3%), from €115,145 to €62,990
of which Taxes: -€46,605
- Taxes -€128,483
down €128,483 (-83.4%), from €153,981 to €25,499
- Gross operating margin -€61,049
down €61,049 (-27.4%), from €222,870 to €161,821
- Financial charges -€19,726
down €19,726 (-85.8%), from €23,000 to €3,274
- Staff costs -€10,579
down €10,579 (-11.5%), from €91,688 to €81,109
- Financial income +€5,133
up €5,133 (+70.5%), from €7,284 to €12,417
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,512,397 | €2,253,295 | +€740,898 | +49.0% |
| Current assets | 29/58 | €1,512,397 | €2,253,295 | +€740,898 | +49.0% |
| Amounts receivable within one year | 40/41 | €1,411,223 | €1,642,999 | +€231,776 | +16.4% |
| Trade receivables | 40 | €446,324 | €395,534 | -€50,790 | -11.4% |
| Other amounts receivable | 41 | €964,899 | €1,247,465 | +€282,566 | +29.3% |
| Cash at bank and in hand | 54/58 | €101,174 | €610,296 | +€509,122 | +503.2% |
| Total equity and liabilities | 10/49 | €1,512,397 | €2,253,295 | +€740,898 | +49.0% |
| Equity | 10/15 | €834,213 | €397,515 | -€436,698 | -52.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €813,663 | €376,965 | -€436,698 | -53.7% |
| Amounts payable | 17/49 | €678,184 | €1,855,780 | +€1.2m | +173.6% |
| Amounts payable after more than one year | 17 | €515,000 | €0 | -€515,000 | -100.0% |
| Financial debts | 170/4 | €515,000 | €0 | -€515,000 | -100.0% |
| Amounts payable within one year | 42/48 | €159,851 | €1,855,780 | +€1.7m | +1060.9% |
| Trade debts | 44 | €44,707 | €1,777,790 | +€1.7m | +3876.6% |
| Suppliers | 440/4 | €44,707 | €1,777,790 | +€1.7m | +3876.6% |
| Taxes, remuneration and social security | 45 | €115,145 | €62,990 | -€52,155 | -45.3% |
| Taxes | 450/3 | €99,123 | €52,518 | -€46,605 | -47.0% |
| Remuneration and social security | 454/9 | €16,022 | €10,472 | -€5,549 | -34.6% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €3,332 | - | -€3,332 | |
| Remuneration, social security and pensions | 62 | €91,688 | €81,109 | -€10,579 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,994 | €0 | -€2,994 | -100.0% |
| Other operating charges | 640/8 | €1,353 | €1,082 | -€271 | -20.0% |
| Gross operating margin | 9900 | €222,870 | €161,821 | -€61,049 | -27.4% |
| Operating profit (loss) | 9901 | €126,836 | €79,630 | -€47,206 | -37.2% |
| Financial income | 75/76B | €7,284 | €12,417 | +€5,133 | +70.5% |
| Recurring financial income | 75 | €7,284 | €12,417 | +€5,133 | +70.5% |
| Financial charges | 65/66B | €23,000 | €3,274 | -€19,726 | -85.8% |
| Recurring financial charges | 65 | €23,000 | €3,274 | -€19,726 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €111,120 | €88,773 | -€22,347 | -20.1% |
| Income taxes | 67/77 | €153,981 | €25,499 | -€128,483 | -83.4% |
| Profit (loss) for the period | 9904 | -€42,861 | €63,274 | +€106,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,861 | €63,274 | +€106,135 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.