ATIT: 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.
ATIT
Largest movements
- Receivables within one year +€102,949
up €102,949 (+1032.5%), from €9,970 to €112,920
of which Trade receivables: +€102,591
- Cash -€97,141
down €97,141 (-53.3%), from €182,139 to €84,998
mainly Receivables within one year (-€102,949) and Accrued charges and deferred income (-€57,193)
- Tangible fixed assets -€11,269
down €11,269 (-38.0%), from €29,682 to €18,413
of which Furniture and vehicles: -€9,367
- Accrued charges and deferred income -€57,193
no longer reported in 2025 (was €57,193)
- Profit (loss) carried forward +€48,544
up €48,544 (+337.7%), from €14,375 to €62,918
- Other debts -€11,933
down €11,933 (-23.9%), from €49,907 to €37,974
- Tax, wage and social debts +€8,956
up €8,956 (+42.3%), from €21,167 to €30,123
of which Taxes: +€19,819
- Trade debts +€7,439
up €7,439 (+101.9%), from €7,298 to €14,737
- Staff costs -€61,143
down €61,143 (-57.6%), from €106,097 to €44,954
- Taxes +€17,587
up €17,587 (+804.0%), from €2,187 to €19,775
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 | €223,612 | €219,424 | -€4,188 | -1.9% |
| Fixed assets | 21/28 | €29,682 | €18,563 | -€11,119 | -37.5% |
| Tangible fixed assets | 22/27 | €29,682 | €18,413 | -€11,269 | -38.0% |
| Furniture and vehicles | 24 | €12,235 | €2,868 | -€9,367 | -76.6% |
| Other tangible fixed assets | 26 | €17,447 | €15,545 | -€1,902 | -10.9% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €193,930 | €200,861 | +€6,931 | +3.6% |
| Amounts receivable within one year | 40/41 | €9,970 | €112,920 | +€102,949 | +1032.5% |
| Trade receivables | 40 | €9,970 | €112,561 | +€102,591 | +1029.0% |
| Other amounts receivable | 41 | - | €359 | +€359 | |
| Cash at bank and in hand | 54/58 | €182,139 | €84,998 | -€97,141 | -53.3% |
| Deferred charges and accrued income | 490/1 | €1,820 | €2,943 | +€1,123 | +61.7% |
| Total equity and liabilities | 10/49 | €223,612 | €219,424 | -€4,188 | -1.9% |
| Equity | 10/15 | €34,826 | €83,370 | +€48,544 | +139.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,375 | €62,918 | +€48,544 | +337.7% |
| Amounts payable | 17/49 | €188,786 | €136,055 | -€52,731 | -27.9% |
| Amounts payable within one year | 42/48 | €131,593 | €136,055 | +€4,462 | +3.4% |
| Trade debts | 44 | €7,298 | €14,737 | +€7,439 | +101.9% |
| Suppliers | 440/4 | €7,298 | €14,737 | +€7,439 | +101.9% |
| Advances received on contracts in progress | 46 | €53,221 | €53,221 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,167 | €30,123 | +€8,956 | +42.3% |
| Taxes | 450/3 | €10,304 | €30,123 | +€19,819 | +192.3% |
| Remuneration and social security | 454/9 | €10,863 | - | -€10,863 | |
| Other amounts payable | 47/48 | €49,907 | €37,974 | -€11,933 | -23.9% |
| Accrued charges and deferred income | 492/3 | €57,193 | - | -€57,193 | |
| Remuneration, social security and pensions | 62 | €106,097 | €44,954 | -€61,143 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,056 | €13,786 | -€1,270 | -8.4% |
| Other operating charges | 640/8 | €2,864 | €2,322 | -€542 | -18.9% |
| Gross operating margin | 9900 | €132,324 | €131,845 | -€479 | -0.4% |
| Operating profit (loss) | 9901 | €8,307 | €70,783 | +€62,477 | +752.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,925 | €2,465 | -€459 | -15.7% |
| Recurring financial charges | 65 | €2,925 | €2,465 | -€459 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €5,382 | €68,318 | +€62,936 | +1169.4% |
| Income taxes | 67/77 | €2,187 | €19,775 | +€17,587 | +804.0% |
| Profit (loss) for the period | 9904 | €3,195 | €48,544 | +€45,349 | +1419.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,195 | €48,544 | +€45,349 | +1419.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.