Atkinson: 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.
Atkinson
Largest movements
- Receivables within one year -€98,191
down €98,191 (-40.2%), from €244,283 to €146,092
of which Trade receivables: -€97,141
- Intangible fixed assets -€72,000
down €72,000 (-12.0%), from €602,115 to €530,115
- Cash -€15,655
down €15,655 (-13.3%), from €117,779 to €102,124
mainly Trade debts (-€154,785) and Debts after one year (-€80,221)
- Trade debts -€154,785
down €154,785 (-66.3%), from €233,599 to €78,814
- Other debts +€90,000
up €90,000, from €0 to €90,000
- Debts after one year -€80,221
down €80,221 (-19.0%), from €421,276 to €341,055
- Profit (loss) carried forward -€37,041
down €37,041, from €21,724 to -€15,317
- Tax, wage and social debts -€10,345
down €10,345 (-58.5%), from €17,690 to €7,345
of which Taxes: -€10,345
- Gross operating margin -€102,116
down €102,116 (-64.7%), from €157,756 to €55,640
- Staff costs -€30,758
down €30,758 (-99.9%), from €30,788 to €31
- Financial charges +€11,245
up €11,245 (+314%), from €3,580 to €14,826
- Taxes -€8,392
down €8,392 (-100%), from €8,392 to €0
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 | €997,587 | €807,117 | -€190,470 | -19.1% |
| Fixed assets | 21/28 | €619,101 | €543,393 | -€75,709 | -12.2% |
| Intangible fixed assets | 21 | €602,115 | €530,115 | -€72,000 | -12.0% |
| Tangible fixed assets | 22/27 | €16,986 | €13,278 | -€3,709 | -21.8% |
| Plant, machinery and equipment | 23 | €5,715 | €3,168 | -€2,547 | -44.6% |
| Furniture and vehicles | 24 | €11,272 | €10,110 | -€1,161 | -10.3% |
| Current assets | 29/58 | €378,486 | €263,725 | -€114,762 | -30.3% |
| Amounts receivable within one year | 40/41 | €244,283 | €146,092 | -€98,191 | -40.2% |
| Trade receivables | 40 | €242,799 | €145,658 | -€97,141 | -40.0% |
| Other amounts receivable | 41 | €1,485 | €434 | -€1,051 | -70.8% |
| Cash at bank and in hand | 54/58 | €117,779 | €102,124 | -€15,655 | -13.3% |
| Deferred charges and accrued income | 490/1 | €16,424 | €15,509 | -€915 | -5.6% |
| Total equity and liabilities | 10/49 | €997,587 | €807,117 | -€190,470 | -19.1% |
| Equity | 10/15 | €246,724 | €209,683 | -€37,041 | -15.0% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,724 | -€15,317 | -€37,041 | |
| Amounts payable | 17/49 | €750,864 | €597,434 | -€153,429 | -20.4% |
| Amounts payable after more than one year | 17 | €421,276 | €341,055 | -€80,221 | -19.0% |
| Financial debts | 170/4 | €421,276 | €341,055 | -€80,221 | -19.0% |
| Amounts payable within one year | 42/48 | €329,588 | €256,379 | -€73,209 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €78,300 | €80,221 | +€1,921 | +2.5% |
| Trade debts | 44 | €233,599 | €78,814 | -€154,785 | -66.3% |
| Suppliers | 440/4 | €233,599 | €78,814 | -€154,785 | -66.3% |
| Taxes, remuneration and social security | 45 | €17,690 | €7,345 | -€10,345 | -58.5% |
| Taxes | 450/3 | €17,690 | €7,345 | -€10,345 | -58.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €90,000 | +€90,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €30,788 | €31 | -€30,758 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,002 | €76,938 | +€936 | +1.2% |
| Other operating charges | 640/8 | €502 | €886 | +€383 | +76.3% |
| Gross operating margin | 9900 | €157,756 | €55,640 | -€102,116 | -64.7% |
| Operating profit (loss) | 9901 | €50,463 | -€22,215 | -€72,678 | |
| Financial charges | 65/66B | €3,580 | €14,826 | +€11,245 | +314% |
| Recurring financial charges | 65 | €3,580 | €14,826 | +€11,245 | +314% |
| Profit (loss) for the period before taxes | 9903 | €46,883 | -€37,041 | -€83,923 | |
| Income taxes | 67/77 | €8,392 | €0 | -€8,392 | -100% |
| Profit (loss) for the period | 9904 | €38,491 | -€37,041 | -€75,531 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,491 | -€37,041 | -€75,531 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.