ATKIN: 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.
ATKIN
Largest movements
- Cash +€24,026
up €24,026 (+65.6%), from €36,609 to €60,635
mainly Net result for the year (+€31,565) and Depreciation (+€3,638)
- Tangible fixed assets -€3,638
down €3,638 (-25.0%), from €14,532 to €10,894
- Receivables within one year +€3,474
up €3,474, from €0 to €3,474
of which Other amounts receivable: +€3,474
- Profit (loss) carried forward +€31,565
new in 2024: €31,565
- Tax, wage and social debts -€5,364
down €5,364 (-70.5%), from €7,614 to €2,250
of which Taxes: -€5,364
- Trade debts -€2,174
down €2,174 (-67.0%), from €3,245 to €1,070
- Gross operating margin -€6,442
down €6,442 (-12.7%), from €50,901 to €44,459
- Taxes -€4,588
down €4,588 (-33.7%), from €13,614 to €9,026
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,191 | €76,034 | +€23,843 | +45.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €14,532 | €10,894 | -€3,638 | -25.0% |
| Tangible fixed assets | 22/27 | €14,532 | €10,894 | -€3,638 | -25.0% |
| Furniture and vehicles | 24 | €14,532 | €10,894 | -€3,638 | -25.0% |
| Current assets | 29/58 | €37,659 | €65,140 | +€27,481 | +73.0% |
| Amounts receivable within one year | 40/41 | €0 | €3,474 | +€3,474 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €3,474 | +€3,474 | |
| Cash at bank and in hand | 54/58 | €36,609 | €60,635 | +€24,026 | +65.6% |
| Deferred charges and accrued income | 490/1 | €1,050 | €1,031 | -€19 | -1.8% |
| Total equity and liabilities | 10/49 | €52,191 | €76,034 | +€23,843 | +45.7% |
| Equity | 10/15 | €35,332 | €66,897 | +€31,565 | +89.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,332 | €33,332 | = | 0.0% |
| Distributable reserves | 133 | €33,332 | €33,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €31,565 | +€31,565 | |
| Amounts payable | 17/49 | €16,859 | €9,136 | -€7,722 | -45.8% |
| Amounts payable within one year | 42/48 | €16,844 | €9,121 | -€7,723 | -45.8% |
| Trade debts | 44 | €3,245 | €1,070 | -€2,174 | -67.0% |
| Suppliers | 440/4 | €3,245 | €1,070 | -€2,174 | -67.0% |
| Taxes, remuneration and social security | 45 | €7,614 | €2,250 | -€5,364 | -70.5% |
| Taxes | 450/3 | €7,614 | €2,250 | -€5,364 | -70.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,985 | €5,801 | -€184 | -3.1% |
| Accrued charges and deferred income | 492/3 | €15 | €15 | +€0 | +3.3% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,658 | €3,638 | -€20 | -0.5% |
| Other operating charges | 640/8 | €244 | €177 | -€67 | -27.4% |
| Gross operating margin | 9900 | €50,901 | €44,459 | -€6,442 | -12.7% |
| Operating profit (loss) | 9901 | €46,999 | €40,644 | -€6,355 | -13.5% |
| Financial charges | 65/66B | €53 | €53 | +€0 | 0.0% |
| Recurring financial charges | 65 | €53 | €53 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €46,947 | €40,591 | -€6,355 | -13.5% |
| Income taxes | 67/77 | €13,614 | €9,026 | -€4,588 | -33.7% |
| Profit (loss) for the period | 9904 | €33,332 | €31,565 | -€1,767 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,332 | €31,565 | -€1,767 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.