ATLINE: 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.
ATLINE
Largest movements
- Cash +€28,871
up €28,871 (+64.1%), from €45,057 to €73,928
mainly Net result for the year (+€18,298) and Tax, wage and social debts (+€15,293)
- Receivables within one year -€13,128
down €13,128 (-10.9%), from €119,935 to €106,808
of which Other amounts receivable: -€11,095
- Deferred charges and accrued income +€5,288
new in 2025: €5,288
- Current investments +€3,000
new in 2025: €3,000
- Tangible fixed assets -€2,632
down €2,632 (-29.7%), from €8,853 to €6,221
of which Plant, machinery and equipment: -€1,933
- Other debts -€37,517
down €37,517 (-90.6%), from €41,426 to €3,909
- Profit (loss) carried forward +€18,298
up €18,298 (+23.6%), from €77,685 to €95,983
- Tax, wage and social debts +€15,293
up €15,293 (+54.2%), from €28,214 to €43,508
of which Taxes: +€16,491
- Advances received +€13,552
new in 2025: €13,552
- Trade debts +€11,773
up €11,773 (+63.8%), from €18,460 to €30,233
- Gross operating margin -€48,191
down €48,191 (-57.9%), from €83,167 to €34,976
- Staff costs -€13,024
down €13,024 (-87.8%), from €14,841 to €1,817
- Depreciation -€4,605
down €4,605 (-63.6%), from €7,237 to €2,632
- Taxes +€2,962
up €2,962 (+57.7%), from €5,136 to €8,098
- Financial charges +€1,847
up €1,847 (+176.4%), from €1,047 to €2,894
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 | €173,846 | €195,245 | +€21,399 | +12.3% |
| Fixed assets | 21/28 | €8,853 | €6,221 | -€2,632 | -29.7% |
| Tangible fixed assets | 22/27 | €8,853 | €6,221 | -€2,632 | -29.7% |
| Plant, machinery and equipment | 23 | €4,112 | €2,179 | -€1,933 | -47.0% |
| Other tangible fixed assets | 26 | €4,741 | €4,042 | -€699 | -14.7% |
| Current assets | 29/58 | €164,992 | €189,024 | +€24,031 | +14.6% |
| Amounts receivable within one year | 40/41 | €119,935 | €106,808 | -€13,128 | -10.9% |
| Trade receivables | 40 | €69,158 | €67,125 | -€2,033 | -2.9% |
| Other amounts receivable | 41 | €50,777 | €39,682 | -€11,095 | -21.9% |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €45,057 | €73,928 | +€28,871 | +64.1% |
| Deferred charges and accrued income | 490/1 | - | €5,288 | +€5,288 | |
| Total equity and liabilities | 10/49 | €173,846 | €195,245 | +€21,399 | +12.3% |
| Equity | 10/15 | €85,745 | €104,043 | +€18,298 | +21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,685 | €95,983 | +€18,298 | +23.6% |
| Amounts payable | 17/49 | €88,100 | €91,202 | +€3,101 | +3.5% |
| Amounts payable within one year | 42/48 | €88,100 | €91,202 | +€3,101 | +3.5% |
| Trade debts | 44 | €18,460 | €30,233 | +€11,773 | +63.8% |
| Suppliers | 440/4 | €18,460 | €30,233 | +€11,773 | +63.8% |
| Advances received on contracts in progress | 46 | - | €13,552 | +€13,552 | |
| Taxes, remuneration and social security | 45 | €28,214 | €43,508 | +€15,293 | +54.2% |
| Taxes | 450/3 | €17,617 | €34,107 | +€16,491 | +93.6% |
| Remuneration and social security | 454/9 | €10,597 | €9,400 | -€1,197 | -11.3% |
| Other amounts payable | 47/48 | €41,426 | €3,909 | -€37,517 | -90.6% |
| Remuneration, social security and pensions | 62 | €14,841 | €1,817 | -€13,024 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,237 | €2,632 | -€4,605 | -63.6% |
| Other operating charges | 640/8 | €748 | €1,260 | +€512 | +68.5% |
| Non-recurring operating charges | 66A | €4,681 | - | -€4,681 | |
| Gross operating margin | 9900 | €83,167 | €34,976 | -€48,191 | -57.9% |
| Operating profit (loss) | 9901 | €55,661 | €29,267 | -€26,394 | -47.4% |
| Financial income | 75/76B | €1 | €23 | +€22 | +2198.0% |
| Recurring financial income | 75 | €1 | €23 | +€22 | +2198.0% |
| Financial charges | 65/66B | €1,047 | €2,894 | +€1,847 | +176.4% |
| Recurring financial charges | 65 | €1,047 | €2,894 | +€1,847 | +176.4% |
| Profit (loss) for the period before taxes | 9903 | €54,615 | €26,396 | -€28,219 | -51.7% |
| Income taxes | 67/77 | €5,136 | €8,098 | +€2,962 | +57.7% |
| Profit (loss) for the period | 9904 | €49,479 | €18,298 | -€31,181 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,479 | €18,298 | -€31,181 | -63.0% |
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 30 September 2026 via checked.be.