ATIS.COM: 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.COM
Largest movements
- Receivables within one year +€15,658
up €15,658 (+23.8%), from €65,906 to €81,565
of which Other amounts receivable: +€10,574
- Tangible fixed assets +€14,547
new in 2025: €14,547
of which Other tangible fixed assets: +€12,045
- Cash -€14,121
down €14,121 (-26.1%), from €54,029 to €39,908
mainly Net result for the year (-€47,464) and Investment in fixed assets (net) (-€15,857)
- Profit (loss) carried forward -€47,464
down €47,464, from €10,836 to -€36,628
- Other debts +€38,414
up €38,414 (+79.8%), from €48,153 to €86,567
- Advances received +€10,933
new in 2025: €10,933
- Trade debts +€10,145
up €10,145 (+103%), from €9,894 to €20,039
- Tax, wage and social debts +€4,056
new in 2025: €4,056
- Gross operating margin -€25,390
down €25,390 (-28.6%), from €88,781 to €63,391
- Taxes +€3,126
up €3,126 (+60.0%), from €5,211 to €8,337
- Staff costs +€1,818
up €1,818 (+5.3%), from €34,049 to €35,867
- Depreciation +€1,310
new in 2025: €1,310
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 | €119,935 | €136,020 | +€16,084 | +13.4% |
| Fixed assets | 21/28 | - | €14,547 | +€14,547 | |
| Tangible fixed assets | 22/27 | - | €14,547 | +€14,547 | |
| Furniture and vehicles | 24 | - | €2,502 | +€2,502 | |
| Other tangible fixed assets | 26 | - | €12,045 | +€12,045 | |
| Current assets | 29/58 | €119,935 | €121,472 | +€1,537 | +1.3% |
| Amounts receivable within one year | 40/41 | €65,906 | €81,565 | +€15,658 | +23.8% |
| Trade receivables | 40 | €6,618 | €11,702 | +€5,084 | +76.8% |
| Other amounts receivable | 41 | €59,289 | €69,863 | +€10,574 | +17.8% |
| Cash at bank and in hand | 54/58 | €54,029 | €39,908 | -€14,121 | -26.1% |
| Total equity and liabilities | 10/49 | €119,935 | €136,020 | +€16,084 | +13.4% |
| Equity | 10/15 | €48,664 | €1,199 | -€47,464 | -97.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,227 | €19,227 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,565 | €8,565 | = | 0.0% |
| Distributable reserves | 133 | €8,802 | €8,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,836 | -€36,628 | -€47,464 | |
| Provisions and deferred taxes | 16 | €13,225 | €13,225 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €13,225 | €13,225 | = | 0.0% |
| Other liabilities and charges | 164/5 | €13,225 | €13,225 | = | 0.0% |
| Amounts payable | 17/49 | €58,047 | €121,596 | +€63,549 | +109% |
| Amounts payable within one year | 42/48 | €58,047 | €121,596 | +€63,549 | +109% |
| Trade debts | 44 | €9,894 | €20,039 | +€10,145 | +103% |
| Suppliers | 440/4 | €9,894 | €20,039 | +€10,145 | +103% |
| Advances received on contracts in progress | 46 | - | €10,933 | +€10,933 | |
| Taxes, remuneration and social security | 45 | - | €4,056 | +€4,056 | |
| Taxes | 450/3 | - | €4,056 | +€4,056 | |
| Other amounts payable | 47/48 | €48,153 | €86,567 | +€38,414 | +79.8% |
| Remuneration, social security and pensions | 62 | €34,049 | €35,867 | +€1,818 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,310 | +€1,310 | |
| Other operating charges | 640/8 | €184 | - | -€184 | |
| Non-recurring operating charges | 66A | - | €65,260 | +€65,260 | |
| Gross operating margin | 9900 | €88,781 | €63,391 | -€25,390 | -28.6% |
| Operating profit (loss) | 9901 | €54,548 | -€39,046 | -€93,595 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -95.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -95.0% |
| Financial charges | 65/66B | €90 | €82 | -€8 | -8.9% |
| Recurring financial charges | 65 | €90 | €82 | -€8 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €54,463 | -€39,128 | -€93,591 | |
| Income taxes | 67/77 | €5,211 | €8,337 | +€3,126 | +60.0% |
| Profit (loss) for the period | 9904 | €49,253 | -€47,464 | -€96,717 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,253 | -€47,464 | -€96,717 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.