ATLA'CON: 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.
ATLA'CON
Largest movements
- Tangible fixed assets -€33,392
down €33,392 (-28.3%), from €118,074 to €84,682
of which Plant, machinery and equipment: -€19,708
- Cash +€20,966
up €20,966 (+40.9%), from €51,203 to €72,169
mainly Depreciation (+€31,618) and Net result for the year (+€12,656)
- Receivables within one year +€4,684
up €4,684 (+5.1%), from €91,479 to €96,163
of which Other amounts receivable: +€7,653
- Other debts -€15,727
down €15,727 (-25.4%), from €61,875 to €46,148
- Reserves +€12,656
up €12,656 (+3.8%), from €331,969 to €344,624
- Gross operating margin -€52,523
down €52,523 (-46.9%), from €111,995 to €59,472
- Taxes -€13,972
down €13,972 (-61.9%), from €22,585 to €8,613
- Depreciation +€2,101
up €2,101 (+7.1%), from €29,517 to €31,618
- Other operating charges -€1,437
down €1,437 (-35.0%), from €4,110 to €2,673
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 | €440,928 | €433,307 | -€7,621 | -1.7% |
| Fixed assets | 21/28 | €293,074 | €259,682 | -€33,392 | -11.4% |
| Tangible fixed assets | 22/27 | €118,074 | €84,682 | -€33,392 | -28.3% |
| Land and buildings | 22 | €25,396 | €25,396 | = | 0.0% |
| Plant, machinery and equipment | 23 | €53,127 | €33,419 | -€19,708 | -37.1% |
| Furniture and vehicles | 24 | €39,550 | €25,867 | -€13,684 | -34.6% |
| Financial fixed assets | 28 | €175,000 | €175,000 | = | 0.0% |
| Current assets | 29/58 | €147,854 | €173,625 | +€25,770 | +17.4% |
| Stocks and contracts in progress | 3 | €2,177 | €2,133 | -€44 | -2.0% |
| Stocks | 30/36 | €2,177 | €2,133 | -€44 | -2.0% |
| Amounts receivable within one year | 40/41 | €91,479 | €96,163 | +€4,684 | +5.1% |
| Trade receivables | 40 | €83,900 | €80,931 | -€2,969 | -3.5% |
| Other amounts receivable | 41 | €7,578 | €15,232 | +€7,653 | +101.0% |
| Cash at bank and in hand | 54/58 | €51,203 | €72,169 | +€20,966 | +40.9% |
| Deferred charges and accrued income | 490/1 | €2,995 | €3,160 | +€164 | +5.5% |
| Total equity and liabilities | 10/49 | €440,928 | €433,307 | -€7,621 | -1.7% |
| Equity | 10/15 | €346,587 | €359,243 | +€12,656 | +3.7% |
| Contributions | 10/11 | €14,619 | €14,619 | = | 0.0% |
| Reserves | 13 | €331,969 | €344,624 | +€12,656 | +3.8% |
| Distributable reserves | 133 | €331,969 | €344,624 | +€12,656 | +3.8% |
| Amounts payable | 17/49 | €94,341 | €74,064 | -€20,277 | -21.5% |
| Amounts payable within one year | 42/48 | €90,156 | €70,210 | -€19,947 | -22.1% |
| Trade debts | 44 | €14,181 | €12,994 | -€1,186 | -8.4% |
| Suppliers | 440/4 | €14,181 | €12,994 | -€1,186 | -8.4% |
| Taxes, remuneration and social security | 45 | €14,101 | €11,068 | -€3,033 | -21.5% |
| Taxes | 450/3 | €14,101 | €11,068 | -€3,033 | -21.5% |
| Other amounts payable | 47/48 | €61,875 | €46,148 | -€15,727 | -25.4% |
| Accrued charges and deferred income | 492/3 | €4,184 | €3,854 | -€330 | -7.9% |
| Remuneration, social security and pensions | 62 | -€163 | €0 | +€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,517 | €31,618 | +€2,101 | +7.1% |
| Other operating charges | 640/8 | €4,110 | €2,673 | -€1,437 | -35.0% |
| Gross operating margin | 9900 | €111,995 | €59,472 | -€52,523 | -46.9% |
| Operating profit (loss) | 9901 | €78,531 | €25,181 | -€53,350 | -67.9% |
| Financial income | 75/76B | €10 | €43 | +€33 | +320.7% |
| Recurring financial income | 75 | €10 | €43 | +€33 | +320.7% |
| Financial charges | 65/66B | €4,322 | €3,956 | -€366 | -8.5% |
| Recurring financial charges | 65 | €4,322 | €3,956 | -€366 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €74,219 | €21,268 | -€52,951 | -71.3% |
| Income taxes | 67/77 | €22,585 | €8,613 | -€13,972 | -61.9% |
| Profit (loss) for the period | 9904 | €51,634 | €12,656 | -€38,979 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,634 | €12,656 | -€38,979 | -75.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.