ATITLAN: 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.
ATITLAN
Largest movements
- Receivables within one year +€61,443
up €61,443 (+75.6%), from €81,284 to €142,727
of which Trade receivables: +€63,154
- Cash +€28,453
up €28,453 (+104.8%), from €27,150 to €55,603
mainly Net result for the year (+€67,931) and Tax, wage and social debts (+€33,868)
- Intangible fixed assets -€4,291
down €4,291 (-56.5%), from €7,592 to €3,301
- Tangible fixed assets -€2,086
down €2,086 (-29.7%), from €7,013 to €4,927
of which Furniture and vehicles: -€1,152
- Profit (loss) carried forward +€67,931
up €67,931 (+131.7%), from €51,566 to €119,497
- Tax, wage and social debts +€33,868
up €33,868 (+160.3%), from €21,125 to €54,993
of which Taxes: +€27,420
- Other debts -€18,413
down €18,413 (-97.1%), from €18,964 to €551
- Trade debts +€5,009
up €5,009 (+265.5%), from €1,886 to €6,895
- Accrued charges and deferred income -€4,498
no longer reported in 2025 (was €4,498)
- Gross operating margin +€55,462
up €55,462 (+56.9%), from €97,471 to €152,933
- Staff costs +€28,508
up €28,508 (+118.3%), from €24,102 to €52,610
- Taxes +€7,440
up €7,440 (+40.6%), from €18,309 to €25,748
- Other operating charges +€2,865
up €2,865 (+1763.1%), from €162 to €3,027
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 | €123,039 | €206,937 | +€83,898 | +68.2% |
| Fixed assets | 21/28 | €14,605 | €8,528 | -€6,077 | -41.6% |
| Intangible fixed assets | 21 | €7,592 | €3,301 | -€4,291 | -56.5% |
| Tangible fixed assets | 22/27 | €7,013 | €4,927 | -€2,086 | -29.7% |
| Furniture and vehicles | 24 | €1,939 | €788 | -€1,152 | -59.4% |
| Other tangible fixed assets | 26 | €5,074 | €4,140 | -€934 | -18.4% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €108,434 | €198,409 | +€89,975 | +83.0% |
| Amounts receivable within one year | 40/41 | €81,284 | €142,727 | +€61,443 | +75.6% |
| Trade receivables | 40 | €79,569 | €142,723 | +€63,154 | +79.4% |
| Other amounts receivable | 41 | €1,714 | €3 | -€1,711 | -99.8% |
| Cash at bank and in hand | 54/58 | €27,150 | €55,603 | +€28,453 | +104.8% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €123,039 | €206,937 | +€83,898 | +68.2% |
| Equity | 10/15 | €76,566 | €144,497 | +€67,931 | +88.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €25,000 | +€25,000 | |
| Other | 1109/19 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €51,566 | €119,497 | +€67,931 | +131.7% |
| Amounts payable | 17/49 | €46,473 | €62,439 | +€15,967 | +34.4% |
| Amounts payable within one year | 42/48 | €41,975 | €62,439 | +€20,465 | +48.8% |
| Trade debts | 44 | €1,886 | €6,895 | +€5,009 | +265.5% |
| Suppliers | 440/4 | €1,886 | €6,895 | +€5,009 | +265.5% |
| Taxes, remuneration and social security | 45 | €21,125 | €54,993 | +€33,868 | +160.3% |
| Taxes | 450/3 | €18,309 | €45,728 | +€27,420 | +149.8% |
| Remuneration and social security | 454/9 | €2,816 | €9,265 | +€6,448 | +229.0% |
| Other amounts payable | 47/48 | €18,964 | €551 | -€18,413 | -97.1% |
| Accrued charges and deferred income | 492/3 | €4,498 | - | -€4,498 | |
| Remuneration, social security and pensions | 62 | €24,102 | €52,610 | +€28,508 | +118.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,078 | €2,777 | +€699 | +33.6% |
| Other operating charges | 640/8 | €162 | €3,027 | +€2,865 | +1763.1% |
| Gross operating margin | 9900 | €97,471 | €152,933 | +€55,462 | +56.9% |
| Operating profit (loss) | 9901 | €71,128 | €94,519 | +€23,390 | +32.9% |
| Financial income | 75/76B | €137 | €326 | +€189 | +137.2% |
| Recurring financial income | 75 | €137 | €326 | +€189 | +137.2% |
| Financial charges | 65/66B | €1,391 | €1,165 | -€225 | -16.2% |
| Recurring financial charges | 65 | €1,391 | €1,165 | -€225 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €69,875 | €93,679 | +€23,804 | +34.1% |
| Income taxes | 67/77 | €18,309 | €25,748 | +€7,440 | +40.6% |
| Profit (loss) for the period | 9904 | €51,566 | €67,931 | +€16,365 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,566 | €67,931 | +€16,365 | +31.7% |
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 10 October 2026 via checked.be.