Atiz: 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.
Atiz
Largest movements
- Current investments +€13,140
new in 2025: €13,140
- Cash -€12,365
down €12,365 (-10.6%), from €116,893 to €104,528
mainly Contributions, distributions and other (-€27,886) and Investment in fixed assets (net) (-€17,977)
- Tangible fixed assets +€8,007
up €8,007 (+26.3%), from €30,475 to €38,482
of which Other tangible fixed assets: +€7,464
- Other debts +€12,404
new in 2025: €12,404
- Tax, wage and social debts -€5,197
down €5,197 (-25.3%), from €20,534 to €15,337
- Trade debts -€3,170
no longer reported in 2025 (was €3,170)
- Gross operating margin -€52,641
down €52,641 (-47.7%), from €110,287 to €57,646
- Depreciation -€13,270
down €13,270 (-57.1%), from €23,240 to €9,970
- Taxes -€11,161
down €11,161 (-45.7%), from €24,401 to €13,240
- Financial charges +€3,008
up €3,008 (+494%), from €609 to €3,617
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 | €222,242 | €228,275 | +€6,033 | +2.7% |
| Fixed assets | 21/28 | €30,700 | €38,707 | +€8,007 | +26.1% |
| Tangible fixed assets | 22/27 | €30,475 | €38,482 | +€8,007 | +26.3% |
| Land and buildings | 22 | €7,345 | €5,508 | -€1,836 | -25.0% |
| Plant, machinery and equipment | 23 | €3,832 | €861 | -€2,972 | -77.5% |
| Furniture and vehicles | 24 | €19,298 | €24,649 | +€5,351 | +27.7% |
| Other tangible fixed assets | 26 | - | €7,464 | +€7,464 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €191,542 | €189,568 | -€1,974 | -1.0% |
| Amounts receivable after more than one year | 29 | €48,000 | €48,000 | = | 0.0% |
| Other amounts receivable | 291 | €48,000 | €48,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,971 | €23,900 | -€2,071 | -8.0% |
| Trade receivables | 40 | €22,724 | €22,107 | -€617 | -2.7% |
| Other amounts receivable | 41 | €3,247 | €1,793 | -€1,454 | -44.8% |
| Current investments | 50/53 | - | €13,140 | +€13,140 | |
| Cash at bank and in hand | 54/58 | €116,893 | €104,528 | -€12,365 | -10.6% |
| Deferred charges and accrued income | 490/1 | €678 | - | -€678 | |
| Total equity and liabilities | 10/49 | €222,242 | €228,275 | +€6,033 | +2.7% |
| Equity | 10/15 | €198,538 | €200,533 | +€1,994 | +1.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €179,988 | €181,983 | +€1,994 | +1.1% |
| Tax-exempt reserves | 132 | €13,363 | €13,363 | = | 0.0% |
| Distributable reserves | 133 | €166,625 | €168,620 | +€1,994 | +1.2% |
| Amounts payable | 17/49 | €23,704 | €27,742 | +€4,038 | +17.0% |
| Amounts payable within one year | 42/48 | €23,704 | €27,742 | +€4,038 | +17.0% |
| Trade debts | 44 | €3,170 | - | -€3,170 | |
| Suppliers | 440/4 | €3,170 | - | -€3,170 | |
| Taxes, remuneration and social security | 45 | €20,534 | €15,337 | -€5,197 | -25.3% |
| Taxes | 450/3 | €20,534 | €15,337 | -€5,197 | -25.3% |
| Other amounts payable | 47/48 | - | €12,404 | +€12,404 | |
| Non-recurring operating income | 76A | - | €9,111 | +€9,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,240 | €9,970 | -€13,270 | -57.1% |
| Other operating charges | 640/8 | €448 | €651 | +€203 | +45.3% |
| Non-recurring operating charges | 66A | - | €405 | +€405 | |
| Gross operating margin | 9900 | €110,287 | €57,646 | -€52,641 | -47.7% |
| Operating profit (loss) | 9901 | €86,599 | €46,621 | -€39,979 | -46.2% |
| Financial income | 75/76B | €932 | €118 | -€814 | -87.4% |
| Recurring financial income | 75 | €452 | €118 | -€335 | -74.0% |
| Non-recurring financial income | 76B | €479 | - | -€479 | |
| Financial charges | 65/66B | €609 | €3,617 | +€3,008 | +494% |
| Recurring financial charges | 65 | €609 | €3,617 | +€3,008 | +494% |
| Profit (loss) for the period before taxes | 9903 | €86,922 | €43,121 | -€43,801 | -50.4% |
| Income taxes | 67/77 | €24,401 | €13,240 | -€11,161 | -45.7% |
| Profit (loss) for the period | 9904 | €62,520 | €29,881 | -€32,640 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,520 | €29,881 | -€32,640 | -52.2% |
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 14 October 2026 via checked.be.