ATISSE: 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.
ATISSE
Largest movements
- Cash +€49,812
up €49,812 (+301%), from €16,560 to €66,372
mainly Other debts (+€29,855) and Net result for the year (+€23,098)
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Receivables within one year +€8,394
up €8,394 (+55.2%), from €15,198 to €23,591
of which Other amounts receivable: +€5,974
- Tangible fixed assets +€6,420
up €6,420 (+147%), from €4,379 to €10,799
of which Furniture and vehicles: +€7,495
- Other debts +€29,855
up €29,855 (+71,270%), from €42 to €29,897
- Profit (loss) carried forward +€8,098
up €8,098 (+17.0%), from €47,630 to €55,728
- Accrued charges and deferred income +€1,808
up €1,808 (+23.1%), from €7,816 to €9,625
- Financial charges +€40,208
up €40,208 (+55,368%), from €73 to €40,281
- Gross operating margin +€21,832
up €21,832 (+41.5%), from €52,553 to €74,386
- Taxes -€3,779
down €3,779 (-34.6%), from €10,922 to €7,143
- Depreciation +€2,363
up €2,363 (+194%), from €1,217 to €3,580
- Other operating charges -€969
down €969 (-59.0%), from €1,642 to €673
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 | €61,372 | €101,304 | +€39,931 | +65.1% |
| Fixed assets | 21/28 | €29,379 | €10,799 | -€18,580 | -63.2% |
| Tangible fixed assets | 22/27 | €4,379 | €10,799 | +€6,420 | +147% |
| Plant, machinery and equipment | 23 | €1,746 | €672 | -€1,075 | -61.5% |
| Furniture and vehicles | 24 | €2,632 | €10,127 | +€7,495 | +285% |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €31,994 | €90,505 | +€58,511 | +183% |
| Amounts receivable within one year | 40/41 | €15,198 | €23,591 | +€8,394 | +55.2% |
| Trade receivables | 40 | €15,198 | €17,618 | +€2,420 | +15.9% |
| Other amounts receivable | 41 | - | €5,974 | +€5,974 | |
| Cash at bank and in hand | 54/58 | €16,560 | €66,372 | +€49,812 | +301% |
| Deferred charges and accrued income | 490/1 | €236 | €541 | +€305 | +129% |
| Total equity and liabilities | 10/49 | €61,372 | €101,304 | +€39,931 | +65.1% |
| Equity | 10/15 | €49,130 | €57,228 | +€8,098 | +16.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,630 | €55,728 | +€8,098 | +17.0% |
| Amounts payable | 17/49 | €12,242 | €44,075 | +€31,833 | +260% |
| Amounts payable within one year | 42/48 | €4,426 | €34,451 | +€30,025 | +678% |
| Trade debts | 44 | €382 | €474 | +€92 | +24.0% |
| Suppliers | 440/4 | €382 | €474 | +€92 | +24.0% |
| Taxes, remuneration and social security | 45 | €4,002 | €4,080 | +€78 | +2.0% |
| Taxes | 450/3 | €4,002 | €4,080 | +€78 | +2.0% |
| Other amounts payable | 47/48 | €42 | €29,897 | +€29,855 | +71,270% |
| Accrued charges and deferred income | 492/3 | €7,816 | €9,625 | +€1,808 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,217 | €3,580 | +€2,363 | +194% |
| Other operating charges | 640/8 | €1,642 | €673 | -€969 | -59.0% |
| Gross operating margin | 9900 | €52,553 | €74,386 | +€21,832 | +41.5% |
| Operating profit (loss) | 9901 | €49,694 | €70,132 | +€20,438 | +41.1% |
| Financial income | 75/76B | - | €390 | +€390 | |
| Recurring financial income | 75 | - | €390 | +€390 | |
| Financial charges | 65/66B | €73 | €40,281 | +€40,208 | +55,368% |
| Recurring financial charges | 65 | €73 | €40,281 | +€40,208 | +55,368% |
| Profit (loss) for the period before taxes | 9903 | €49,622 | €30,241 | -€19,380 | -39.1% |
| Income taxes | 67/77 | €10,922 | €7,143 | -€3,779 | -34.6% |
| Profit (loss) for the period | 9904 | €38,700 | €23,098 | -€15,602 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,700 | €23,098 | -€15,602 | -40.3% |
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 13 October 2026 via checked.be.