ATIS CAPITAL: 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.
ATIS CAPITAL
Largest movements
- Tangible fixed assets +€477,135
up €477,135 (+120.3%), from €396,668 to €873,803
of which Land and buildings: +€484,521
- Cash -€50,873
down €50,873 (-30.9%), from €164,559 to €113,686
mainly Investment in fixed assets (net) (-€508,514) and Trade debts (-€87,530)
- Receivables within one year +€40,584
up €40,584 (+56.6%), from €71,721 to €112,305
of which Other amounts receivable: +€38,324
- Debts after one year +€423,152
up €423,152 (+209.8%), from €201,716 to €624,868
- Profit (loss) carried forward +€132,479
up €132,479 (+227.9%), from €58,120 to €190,600
- Trade debts -€87,530
down €87,530 (-63.3%), from €138,270 to €50,741
- Provisions -€62,830
no longer reported in 2025 (was €62,830)
- Tax, wage and social debts +€42,014
up €42,014 (+260.2%), from €16,149 to €58,163
of which Taxes: +€38,692
- Gross operating margin +€185,222
up €185,222 (+156.3%), from €118,523 to €303,745
- Write-downs +€62,830
new in 2025: €62,830
- Provisions -€62,830
no longer reported in 2025 (was €62,830)
- Financial charges +€33,965
up €33,965 (+356.9%), from €9,517 to €43,482
of which Non-recurring financial charges: +€25,113
- Taxes +€30,325
up €30,325 (+576.1%), from €5,264 to €35,588
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 | €713,269 | €1,184,821 | +€471,552 | +66.1% |
| Fixed assets | 21/28 | €405,136 | €882,270 | +€477,135 | +117.8% |
| Tangible fixed assets | 22/27 | €396,668 | €873,803 | +€477,135 | +120.3% |
| Land and buildings | 22 | €378,618 | €863,139 | +€484,521 | +128.0% |
| Furniture and vehicles | 24 | €10,177 | €5,208 | -€4,969 | -48.8% |
| Other tangible fixed assets | 26 | €7,873 | €5,456 | -€2,418 | -30.7% |
| Financial fixed assets | 28 | €8,468 | €8,468 | = | 0.0% |
| Current assets | 29/58 | €308,133 | €302,551 | -€5,582 | -1.8% |
| Amounts receivable after more than one year | 29 | €71,302 | €73,348 | +€2,046 | +2.9% |
| Other amounts receivable | 291 | €71,302 | €73,348 | +€2,046 | +2.9% |
| Amounts receivable within one year | 40/41 | €71,721 | €112,305 | +€40,584 | +56.6% |
| Trade receivables | 40 | €6,779 | €9,039 | +€2,260 | +33.3% |
| Other amounts receivable | 41 | €64,942 | €103,267 | +€38,324 | +59.0% |
| Cash at bank and in hand | 54/58 | €164,559 | €113,686 | -€50,873 | -30.9% |
| Deferred charges and accrued income | 490/1 | €551 | €3,211 | +€2,661 | +483.2% |
| Total equity and liabilities | 10/49 | €713,269 | €1,184,821 | +€471,552 | +66.1% |
| Equity | 10/15 | €277,720 | €410,200 | +€132,479 | +47.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,000 | €201,000 | = | 0.0% |
| Distributable reserves | 133 | €201,000 | €201,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,120 | €190,600 | +€132,479 | +227.9% |
| Provisions and deferred taxes | 16 | €62,830 | - | -€62,830 | |
| Provisions for liabilities and charges | 160/5 | €62,830 | - | -€62,830 | |
| Other liabilities and charges | 164/5 | €62,830 | - | -€62,830 | |
| Amounts payable | 17/49 | €372,719 | €774,622 | +€401,903 | +107.8% |
| Amounts payable after more than one year | 17 | €201,716 | €624,868 | +€423,152 | +209.8% |
| Financial debts | 170/4 | €201,716 | €624,868 | +€423,152 | +209.8% |
| Amounts payable within one year | 42/48 | €171,003 | €149,753 | -€21,250 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €8,516 | €25,482 | +€16,966 | +199.2% |
| Trade debts | 44 | €138,270 | €50,741 | -€87,530 | -63.3% |
| Suppliers | 440/4 | €138,270 | €50,741 | -€87,530 | -63.3% |
| Taxes, remuneration and social security | 45 | €16,149 | €58,163 | +€42,014 | +260.2% |
| Taxes | 450/3 | €16,149 | €54,841 | +€38,692 | +239.6% |
| Remuneration and social security | 454/9 | - | €3,322 | +€3,322 | |
| Other amounts payable | 47/48 | €8,067 | €15,367 | +€7,300 | +90.5% |
| Remuneration, social security and pensions | 62 | €18,218 | - | -€18,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,500 | €31,379 | +€11,879 | +60.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €62,830 | +€62,830 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €62,830 | - | -€62,830 | |
| Other operating charges | 640/8 | €2,827 | €5,014 | +€2,187 | +77.4% |
| Non-recurring operating charges | 66A | €4,358 | - | -€4,358 | |
| Gross operating margin | 9900 | €118,523 | €303,745 | +€185,222 | +156.3% |
| Operating profit (loss) | 9901 | €10,790 | €204,521 | +€193,732 | +1795.5% |
| Financial income | 75/76B | €4,103 | €7,028 | +€2,925 | +71.3% |
| Recurring financial income | 75 | €4,103 | €7,028 | +€2,925 | +71.3% |
| Financial charges | 65/66B | €9,517 | €43,482 | +€33,965 | +356.9% |
| Recurring financial charges | 65 | €9,517 | €18,368 | +€8,851 | +93.0% |
| Non-recurring financial charges | 66B | - | €25,113 | +€25,113 | |
| Profit (loss) for the period before taxes | 9903 | €5,375 | €168,068 | +€162,693 | +3026.9% |
| Income taxes | 67/77 | €5,264 | €35,588 | +€30,325 | +576.1% |
| Profit (loss) for the period | 9904 | €111 | €132,479 | +€132,368 | +119035.9% |
| Profit (loss) for the period to be appropriated | 9905 | €111 | €132,479 | +€132,368 | +119035.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.