ATIS CONCEPT: 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 CONCEPT
Largest movements
- Current investments +€185,000
up €185,000 (+105.7%), from €175,000 to €360,000
- Cash -€73,195
down €73,195 (-27.7%), from €263,923 to €190,728
mainly Current investments (-€185,000) and Receivables within one year (-€15,489)
- Intangible fixed assets -€25,939
down €25,939 (-25.5%), from €101,591 to €75,652
- Receivables within one year +€15,489
up €15,489 (+27.7%), from €55,923 to €71,412
of which Trade receivables: +€15,473
- Tangible fixed assets -€7,639
down €7,639 (-36.6%), from €20,897 to €13,258
of which Land and buildings: -€5,199
- Reserves +€96,464
up €96,464 (+20.5%), from €469,791 to €566,255
of which Distributable reserves: +€96,464
- Gross operating margin +€10,514
up €10,514 (+7.3%), from €143,941 to €154,455
- Financial income +€7,144
up €7,144 (+392.5%), from €1,820 to €8,964
- Taxes +€6,389
up €6,389 (+28.9%), from €22,145 to €28,534
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 | €617,559 | €717,065 | +€99,506 | +16.1% |
| Fixed assets | 21/28 | €122,488 | €88,910 | -€33,578 | -27.4% |
| Intangible fixed assets | 21 | €101,591 | €75,652 | -€25,939 | -25.5% |
| Tangible fixed assets | 22/27 | €20,897 | €13,258 | -€7,639 | -36.6% |
| Land and buildings | 22 | €14,678 | €9,479 | -€5,199 | -35.4% |
| Plant, machinery and equipment | 23 | €5,039 | €3,779 | -€1,260 | -25.0% |
| Furniture and vehicles | 24 | €1,180 | - | -€1,180 | |
| Current assets | 29/58 | €495,071 | €628,155 | +€133,084 | +26.9% |
| Amounts receivable within one year | 40/41 | €55,923 | €71,412 | +€15,489 | +27.7% |
| Trade receivables | 40 | €49,531 | €65,004 | +€15,473 | +31.2% |
| Other amounts receivable | 41 | €6,392 | €6,408 | +€16 | +0.3% |
| Current investments | 50/53 | €175,000 | €360,000 | +€185,000 | +105.7% |
| Cash at bank and in hand | 54/58 | €263,923 | €190,728 | -€73,195 | -27.7% |
| Deferred charges and accrued income | 490/1 | €225 | €6,015 | +€5,790 | +2573.3% |
| Total equity and liabilities | 10/49 | €617,559 | €717,065 | +€99,506 | +16.1% |
| Equity | 10/15 | €594,155 | €688,953 | +€94,798 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €469,791 | €566,255 | +€96,464 | +20.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €467,931 | €564,395 | +€96,464 | +20.6% |
| Profit (loss) carried forward | 14 | €118,164 | €116,498 | -€1,666 | -1.4% |
| Amounts payable | 17/49 | €23,404 | €28,112 | +€4,708 | +20.1% |
| Amounts payable within one year | 42/48 | €23,404 | €28,112 | +€4,708 | +20.1% |
| Financial debts | 43 | €126 | €604 | +€478 | +379.4% |
| Credit institutions | 430/8 | €126 | €604 | +€478 | +379.4% |
| Trade debts | 44 | €1,551 | €1,774 | +€223 | +14.4% |
| Suppliers | 440/4 | €1,551 | €1,774 | +€223 | +14.4% |
| Taxes, remuneration and social security | 45 | €20,999 | €22,313 | +€1,314 | +6.3% |
| Taxes | 450/3 | €17,977 | €22,313 | +€4,336 | +24.1% |
| Remuneration and social security | 454/9 | €3,022 | - | -€3,022 | |
| Other amounts payable | 47/48 | €728 | €3,421 | +€2,693 | +369.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,262 | €33,578 | -€684 | -2.0% |
| Other operating charges | 640/8 | €4,099 | €4,717 | +€618 | +15.1% |
| Gross operating margin | 9900 | €143,941 | €154,455 | +€10,514 | +7.3% |
| Operating profit (loss) | 9901 | €105,580 | €116,160 | +€10,580 | +10.0% |
| Financial income | 75/76B | €1,820 | €8,964 | +€7,144 | +392.5% |
| Recurring financial income | 75 | €1,820 | €8,964 | +€7,144 | +392.5% |
| Financial charges | 65/66B | €91 | €126 | +€35 | +38.5% |
| Recurring financial charges | 65 | €91 | €126 | +€35 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €107,309 | €124,998 | +€17,689 | +16.5% |
| Income taxes | 67/77 | €22,145 | €28,534 | +€6,389 | +28.9% |
| Profit (loss) for the period | 9904 | €85,164 | €96,464 | +€11,300 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €85,164 | €96,464 | +€11,300 | +13.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.